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.

Idaho's S 1280 prohibits restrictive covenants that ban duplexes or "twin homes" (two separate living units sharing a wall on single-family lots) and requires local governments to allow these housing types in areas zoned for single-family homes. The bill voids existing covenants that restrict such developments and mandates local zoning changes to permit twin homes/duplexes without unreasonable lot size, parking, or fee requirements. It also requires local approvals for these projects to be automatic (like single-family homes) without discretionary delays. The law applies statewide except in historic districts and takes effect July 1, 2026.

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.

This bill would amend Idaho's civil rights law to explicitly prohibit discrimination based on sexual orientation or gender identity in employment, public accommodations, housing, and education. It adds these protections to existing prohibitions against discrimination based on race, sex, disability, and other characteristics covered under Idaho Code sections 67-5901 and 67-5909. The bill defines "gender identity" and updates relevant legal language to include these new protections. It directly affects all Idaho residents and businesses operating within the state, making these forms of discrimination unlawful in specified contexts.

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.