New Idaho laws taking effect January 1, 2026

H 130 · 2025 Regular SessionPublished

PROPERTY TAXES – Amends existing law to provide that a county board of equalization may exempt the property of certain hospitals from property taxes.

H 329 · 2025 Regular SessionPublished

TAXATION – Amends and adds to existing law to provide certain property tax exemptions for certain utilities and to provide for a tax on rate-regulated electric companies and gas companies.

H 354 · 2025 Regular SessionPublished

PROPERTY TAXES – Amends existing law to revise provisions related to the assessment of market value and the homestead exemption.

H 551 · 2026 Regular SessionPublished

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

H 722 · 2026 Regular SessionPublished

TAXATION – Amends existing law to revise provisions regarding certain rate-regulated electric companies and gas companies.

H 734 · 2026 Regular SessionPublished

TAXATION – Amends existing law to revise provisions regarding the allocation of certain tax revenue.

H 751 · 2026 Regular SessionPublished

SALES AND USE TAX – Amends existing law to revise provisions regarding a sales and use tax rebate for certain developers of certain retail complexes.

H 843 · 2026 Regular SessionPublished

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

H 934 · 2026 Regular SessionPublished

TAXATION – Amends existing law to revise provisions regarding the Idaho Parental Choice Tax Credit.

S 1216 · 2025 Regular SessionPublished

PROPERTY TAXES – Amends House Bill 354 to revise provisions regarding the rules pertaining to market value.

H 765 · 2026 Regular SessionPublished

TAXING DISTRICTS – Amends existing law to allow fire protection districts to enter into certain agreements to transfer territory and to allow certain taxing districts to be exempt from certain budget limitations.

S 1001 · 2025 Regular SessionPublished

UNIFORM PUBLIC EXPRESSION PROTECTION ACT – Adds to existing law to establish the Uniform Public Expression Protection Act.

H 71 · 2025 Regular SessionPublished

ACQUISITIONS OF CONTROL AND INSURANCE HOLDING COMPANY SYSTEMS – Amends and adds to existing law to revise and establish provisions regarding insurance holding company systems.

H 134 · 2025 Regular SessionPublished

HEALTH – Adds to existing law to establish provisions regarding breast cancer screening.

H 174 · 2025 Regular SessionPublished

MOTOR VEHICLE TOWING – Amends, repeals, and adds to existing law to establish provisions regarding motor vehicle towing.