H0843

Amends existing law to eliminate proration of the homestead property tax exemption.

Complete·4/1/26
Introduced Text

Idaho H0843 eliminates proration of the homestead property tax exemption.

Idaho H0843 amends existing law to eliminate the proration of the homestead property tax exemption. This means that the exemption will no longer be divided based on the property's eligibility status during the year. Instead, the full exemption will be in effect from January of the tax year in which a complete application is submitted and approved. The bill also outlines procedures for recovering improperly claimed property taxes and penalties for multiple exemptions. The changes are retroactive to January 1, 2026.

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

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Sponsors

0
0
Democratic CaucusRepublican Caucus

Roll Call Votes

32 Yea

DRRRRRRRRRRRRRRDDRRRRRRRDRDRRRRR

0 Nay

3 Absent

DRR

Calendar

Mar 26

9:30 AM

Third Reading Calendar

Mar 26

3:00 PM

Third Reading Calendar

History

Apr 1

House

Reported Signed by Governor on March 31, 2026 Session Law Chapter 236 Effective: Retroactive to 01/01/2026

Mar 30

Senate

Received from the House enrolled/signed by Speaker

Mar 30

Senate

Signed by President; returned to House