Housing

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 prohibits foreign persons from purchasing or acquiring controlling interests in single-family homes in Idaho starting July 1, 2026, and also restricts foreign governments and state-controlled enterprises from owning certain types of land like agricultural and forest land. It defines "foreign persons" to include non-U.S. citizens, foreign corporations, foreign governments, and various business entities acting on their behalf, while exempting U.S. citizens and legal residents. If a foreign person acquires a restricted property after the effective date, they must sell it within 180 days, and the attorney general can initiate legal action to force a sale through judicial foreclosure if they do not comply. The bill also establishes a whistleblower program that allows individuals to report violations and receive a 30% reward from the proceeds of any forced property sales, while protecting those who do not investigate foreign ownership status from liability.

This Idaho bill creates a new process for property owners to quickly remove unlawful occupants from residential properties. Property owners must submit a verified complaint to the sheriff meeting specific conditions (like prior notice to leave and no pending lawsuits), after which the sheriff serves an immediate vacate notice and restores possession. The sheriff is entitled to a standard fee for this service, revised to match the fee for serving a writ of possession. This directly affects property owners seeking to evict unauthorized occupants and the occupants themselves in residential disputes.

Idaho's H 583 restricts local governments from banning short-term rentals or imposing most specific regulations on them, such as owner occupation requirements, professional management mandates, or rental day limits. It allows only basic safety measures (like smoke alarms and fire extinguishers) and requires counties/cities to treat short-term rentals equally with standard residential properties under zoning and building codes. The bill also prohibits local taxes on rental marketplaces (like Airbnb), instead requiring these platforms to collect and remit state and local lodging taxes to the state tax commission for distribution to local governments. This directly affects short-term rental owners, property managers, and online platforms operating in Idaho.

H 557 prevents Idaho cities and counties from creating local anti-discrimination laws that are stricter than state law. It specifically blocks local ordinances covering employment, housing, education, or public accommodations from expanding on state protections. Businesses or property owners can sue local governments that violate this rule, seeking court orders to stop enforcement and recover damages. The bill aims to create statewide consistency in anti-discrimination rules, arguing that varying local laws hinder economic growth and create legal conflicts for businesses. It takes effect on July 1, 2026.