This bill establishes a new state property tax in Idaho targeting non-primary residential properties, such as vacation homes and short-term rentals, to help fund emergency services and law enforcement. The tax applies a 2.5 mill levy on taxable property value but exempts primary homesteads, commercial properties, agricultural land, and long-term residential leases of at least seven months. Revenue collected from the tax is distributed to counties and local jurisdictions, with 50% specifically designated for law enforcement, fire protection, and emergency medical services. The legislation also repeals an existing restriction that prevented a state property tax when a sales tax is in force, allowing this new levy to operate alongside sales taxes.
This bill creates two main requirements for Idaho: it mandates annual audits of refugee resettlement services by state-registered organizations, requiring detailed reports on refugee demographics, housing, and health statistics, while also prohibiting these organizations from assisting illegal aliens. Additionally, it requires all law enforcement agencies to verify and record the immigration status and nationality of every arrested individual, with biannual reports filed to the state controller containing crime statistics and transfer information to federal authorities. The bill applies to entities providing refugee services and all state and local law enforcement agencies, with enforcement mechanisms including potential withholding of state funding for noncompliance.
This bill amends Idaho's homestead property tax exemption rules to increase the tax-free amount for primary residences. It raises the exemption threshold so that homeowners can exclude either $125,000 or 50% of their home's market value from property taxes, whichever is lower. The legislation also simplifies the application process by allowing owners to apply only once per year if they continue living in the same home, and it clarifies how to handle changes in eligibility during a tax year through prorated calculations. Additionally, the bill updates requirements for proof of residency, including options for military personnel and those without standard identification, while maintaining rules that prevent claiming exemptions on multiple properties simultaneously.
This bill amends Idaho law to regulate development on religious land owned or leased by religious organizations, requiring cities to allow multifamily and mixed-use housing without special approvals. It defines specific terms like religious land, multifamily, and mixed-use, and sets minimum standards for building height, setbacks, and parking while prohibiting cities from restricting density or unit sizes beyond certain limits. The law applies to developments received by cities on or after July 1, 2026, but excludes religious land near heavy industrial uses, airports, or military bases. Cities retain authority to enforce standard building codes, water and sewer access, and stormwater management requirements. Notably, the bill does not allow for homeless shelters and does not mandate their approval.
This bill updates Idaho state laws to allow manufactured homes to be placed on single-family residential lots, in addition to existing mobile home parks and subdivisions. It clarifies definitions for manufactured homes versus mobile homes and requires local governments to revise their comprehensive plans and zoning regulations to permit this siting option. The legislation also establishes specific placement standards for manufactured homes outside of parks, including minimum square footage, foundation requirements, roof design, and exterior appearance guidelines that must match surrounding homes. Local governments retain the ability to apply additional development standards that would apply to conventional single-family homes on the same lots, while the bill prohibits standards that unreasonably discourage needed housing.
This bill allows cities in Idaho to permit multifamily residential housing developments in areas currently zoned for commercial use, such as office or retail districts. It requires local governments to update their land use regulations to allow these developments while maintaining existing commercial design standards and limiting parking requirements to one space per unit unless safety concerns justify more. The bill mandates that qualifying projects be approved automatically without discretionary review, provided they meet established land use requirements, and protects developers from standards that would make projects economically unfeasible. Exclusions apply to industrial zones, environmentally sensitive areas, and airport approach zones, and the law takes effect on July 1, 2026.
This Idaho bill requires cities with more than 10,000 residents to allow starter home subdivisions by February 1, 2027, which are residential developments on at least four acres featuring smaller lots up to 1,500 square feet and compact homes. The law prohibits cities from enforcing ordinances that ban these subdivisions and sets specific limits on lot sizes, setbacks, and fees to make development more affordable while maintaining neighborhood compatibility. Cities retain the ability to deny approvals if infrastructure cannot support the development and must still comply with existing health, safety, and environmental regulations. The measure applies only to incorporated cities and does not affect historic districts or properties designated as historic landmarks.
This bill updates Idaho law to allow accessory dwelling units (ADUs) in single-family homes and restricts restrictions that would ban them. It prohibits homeowner associations from enforcing rules that strictly forbid ADUs, except when property owners agree in writing to such restrictions. For cities with populations over 10,000, the bill requires local governments to allow one internal or detached ADU per lot in single-family zones by February 2027. Local governments must also stop imposing higher fees, stricter parking rules, or smaller size limits on ADUs compared to primary homes. The law ensures ADU projects are approved automatically if they meet standard zoning requirements, while still allowing cities to adopt less restrictive rules if they choose.
This bill expands Idaho's homestead property tax exemption to cover up to $125,000 of a home's market value or 50% of its value, whichever is less, for owner-occupied primary residences. To fund this expansion, the bill increases the state sales tax rate and directs the additional revenue to local taxing districts to offset property tax losses from the exemption. The legislation also establishes a new Homestead Property Tax Replacement Fund to manage the revenue shift and simplifies the application process by allowing homeowners to apply for the exemption only once if they continue to occupy the same property.
This bill allows cities in Idaho to permit multifamily and mixed-use housing on religious land without requiring special zoning approvals or variances. It defines religious land as property owned or leased by a nonprofit religious organization for at least 40 years, while excluding areas within a quarter-mile of heavy industrial sites, airports, or military bases. Cities must approve qualifying applications as ministerial actions but retain authority to enforce standard building codes, utility requirements, and stormwater management rules. The law does not allow homeless shelters on religious land and requires such developments to pay regular property taxes without exemptions. These provisions take effect on July 1, 2026.
