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.
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.
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.
