H 706 allows Idaho local governments to permit apartment buildings (specifically residential group R-2) to have a single stairway for emergency exits, subject to strict safety requirements. These requirements include building height limits (max 6 stories without an occupiable roof), a maximum of four units per floor, mandatory fire sprinkler systems meeting NFPA 13 standards, and detailed stairway specifications like 48-inch width and 2-hour fire resistance. The bill also updates local building code adoption rules, requiring jurisdictions to implement specific versions of the International Building Code by 2027. This change primarily affects new apartment construction in Idaho, offering potential cost savings for developers while maintaining enhanced safety standards.
This bill eliminates the proration of Idaho's homestead property tax exemption, allowing homeowners to receive the full exemption amount for the entire tax year if they qualify. It applies to owners who use their primary residence as their main dwelling and meet specific eligibility requirements, including uniform property appraisal certification by the state tax commission. Under the new rules, the exemption is calculated based on the full market value reduction rather than being divided by the number of days the property is occupied, and applications must be submitted by the end of the county's business year to receive the full benefit. The law also clarifies that if a homeowner's eligibility status changes during the year, taxes will be prorated only for the period after the status change occurs.
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 Idaho bill (H 707) creates a streamlined administrative process for splitting land containing an approved or existing accessory dwelling unit (ADU) or secondary structure, primarily affecting homeowners, builders, and lenders. It allows counties or cities to bypass full subdivision requirements if a lender verifies the split is needed for financing, provided the division doesn’t increase density, create new lots, or compromise access/utility. The process requires recording with the county and includes restrictions preventing further divisions or violations of zoning rules. The bill explicitly prohibits using this process for agricultural fragmentation or "subdivisions by another name," and takes effect on July 1, 2026.
This bill requires the Idaho Housing and Finance Association to submit annual reports on how it uses federal housing and homelessness assistance funds. Starting July 1, 2026, the association must detail spending, outcomes, and specific data about individuals and households served under two federal programs: the Continuum of Care program and the Emergency Solutions Grant program. The reports will include information on funding amounts, expenses, services provided, and where participants ended up after receiving assistance, while ensuring all personal information is removed to protect privacy. These reports must be sent to the governor and state legislature and made available on a public website by February of each year.
Idaho's H 760 revises property tax exemptions for low-income housing owned by nonprofit organizations. It requires qualifying nonprofits to meet specific criteria, including federal 501(c)(3) status and ensuring no private benefit from tax exemptions. The bill mandates that 55% of units must rent to residents earning ≤60% of local median income, 20% to those earning ≤50%, and 25% to those earning ≤30%, with annual compliance reports to counties. It also adds protections preventing evictions for three months after certified medical emergencies and prohibits the exemption for properties with financing closed by July 1, 2026, unless undergoing rehabilitation.
This Idaho bill (H 551) revises how counties assess property taxes for new construction. It requires counties to include only 90% of the taxable market value increase from new buildings, additions, or manufactured housing in property tax rolls - down from 100% under prior law. Exceptions apply to certain urban renewal areas (80% valuation) and specific cases like electricity generation improvements or previously exempt state university facilities. The change directly affects property owners who build new structures or make significant additions, as it reduces the tax burden on new construction value. The bill also clarifies reporting deadlines for county assessors and the state tax commission.
Idaho's H 610 revises the homestead property tax exemption, setting a new limit of the first $125,000 of a home's market value or 50% of that value (whichever is lower) as exempt from taxation. This directly affects Idaho homeowners who occupy their primary residence, requiring them to apply through county assessors with documentation confirming primary occupancy and compliance with uniform appraisal standards. Key provisions include updated application forms, rules for mid-year eligibility changes (prorating taxes based on days of eligibility), and simplified documentation for military homeowners. The bill does not alter the exemption's eligibility criteria but clarifies calculation methods and administrative processes for county assessors.
