H0594

Amends existing law to revise provisions regarding late charges and interest on certain taxes due and the apportionment of collected late charges and interest to taxing districts.

Complete·3/13/26
Introduced Text

Idaho H0594 revises property tax laws to clarify late charges and interest, and how they are apportioned to taxing districts.

Idaho H0594 amends existing law to clarify the calculation and apportionment of late charges and interest on property taxes. It specifies that if the first half of the property tax is not paid by December 20, late charges and interest will be assessed on the remaining amount. If the second half is not paid by June 20, similar charges will be assessed. The county tax collector must remit all collected taxes, late charges, and interest to the county auditor, who will then apportion these amounts among the taxing districts.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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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 13

House

Reported Signed by Governor on March 12, 2026 Session Law Chapter 20 Effective: 07/01/2026

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