H0551

Amends existing law to revise a provision regarding the assessment of certain property.

Complete·3/12/26
Introduced Text

Idaho H0551 amends the assessment of certain property, particularly new construction, by adjusting the taxable value inclusions and exclusions.

Idaho H0551 amends Section 63-301A of Idaho Code to revise the assessment of certain property, particularly new construction. The bill specifies that the taxable value of new construction should include 90% of the taxable market value increase from new structures, additions, alterations, and installations. It excludes certain exemptions and reductions in value. The bill also mandates that the new construction roll be certified to the county auditor by June 1st and forwarded to the state tax commission by July 4th.

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Sponsors

0
0
Democratic CaucusRepublican Caucus

Roll Call Votes

31 Yea

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0 Nay

4 Absent

DRRR

Calendar

Mar 6

10:30 AM

Third Reading Calendar

Mar 5

11:00 AM

Third Reading Calendar

History

Mar 12

House

Reported Signed by Governor on March 11, 2026 Session Law Chapter 19 Effective: Retroactive to 01/01/2026

Mar 11

House

Delivered to Governor at 3:53 p.m. on March 10, 2026

Mar 10

Senate

Received from the House enrolled/signed by Speaker