H0885

Amends existing law to revise provisions regarding the homestead property tax exemption.

Introduced·3/12/26
Introduced Text

Idaho H0885 amends the homestead property tax exemption, clarifying eligibility, recovery of improperly claimed exemptions, and administrative.

Idaho H0885 amends the homestead property tax exemption by specifying that the first $125,000 of the market value of a primary dwelling place is exempt from property tax. The bill outlines conditions for eligibility, including owner-occupancy, absence from Idaho for less than six months, and certification of primary residence. It mandates annual reapplication for the exemption and establishes procedures for investigating and recovering improperly claimed exemptions. Penalties are imposed for multiple claims, and recovered property taxes are treated similarly to regular property taxes.

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

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Where it stands

Current
In committee
Next
Committee decision

Sponsors

0
0
Democratic CaucusRepublican Caucus

Calendar

Mar 18

10:30 AM

Second Reading Calendar

Mar 17

9:00 AM

House Revenue & Taxation Committee

History

Mar 18

House

Read second time; Filed for Third Reading

Mar 18

House

U.C. to be returned to Revenue & Taxation Committee

Mar 17

House

Reported out of Committee with Do Pass Recommendation, Filed for Second Reading