All Roll Calls
Yes: 149 • No: 24
IdahoH 03552025 regular legislative sessionHouseWALLET
TAXATION – Amends existing law to revise provisions regarding the deferral of property tax.
Sponsored By: REVENUE AND TAXATION COMMITTEE
Signed by Governor
TAXATION
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Bill Overview
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Idaho homeowners gain deferrals with insurance requirements
Beginning July 1, 2025, qualifying Idaho homeowners can delay their full property tax balance, including past-due taxes, interest, late charges, costs, and fees. They do not have to use other property tax relief benefits first, and can apply again in later years. Applications must show enough home equity and casualty insurance to cover the deferred tax and interest. Depending on their eligibility group, homeowners elect deferral through a property tax relief application or apply directly for deferral. Applications submitted after the September deadline and before December 31 are accepted and processed after January 1 of the following year. No interest or penalties build up from submission until the county receives reimbursement from the Idaho State Tax Commission. Applications covering more than two property tax years of past-due taxes must meet the September deadline.
Sponsors & Cosponsors
Sponsor
REVENUE AND TAXATION COMMITTEE
Affiliation unavailable
Cosponsors
Carl J. Bjerke
Republican • Senate
Tony Wisniewski
Republican • House
Roll Call Votes
House vote • 4/3/2025
House Floor Vote
Yes: 65 • No: 4
Senate vote • 4/2/2025
Senate Floor Vote
Yes: 35 • No: 0
House vote • 3/18/2025
House Floor Vote
Yes: 49 • No: 20
Actions Timeline
Reported Signed by Governor on April 4, 2025 Session Law Chapter 299 Effective: 07/01/2025
4/4/2025Delivered to Governor at 10:36 a.m. on April 4, 2025
4/4/2025Returned Signed by the President; Ordered Transmitted to Governor
4/4/2025SenateSigned by President; returned to House
4/3/2025SenateReceived from the House enrolled/signed by Speaker
4/3/2025SenateReported Enrolled; Signed by Speaker; Transmitted to Senate
4/3/2025HouseRules Suspended: Ayes 69 Nays 0 Abs/Excd 1, read in full as required – PASSED - 65-4-1
4/3/2025HouseRead second time as amended in Senate; Filed for Third Reading
4/3/2025HouseRead first time as amended in Senate; Filed for Second Reading
4/2/2025HouseReported Engrossed; Filed for First Reading of Engrossed Bills
4/2/2025HouseBills as Amended Referred to JRA for Engrossing
4/2/2025HouseReturned from the Senate Amended; Held at Desk
4/2/2025HouseHouse Concurred in Senate Amendments
4/2/2025HouseReturned from the Senate Amended; Held at Desk
4/2/2025HouseRules Suspended (2/3 Vote - Read in full as required) – PASSED - 35-0-0
4/2/2025SenateRead second time as amended in the Senate, filed for Third Reading
4/2/2025SenateRead first time as amended in the Senate; Filed for Second Reading
4/1/2025SenateAmendments reported printed
4/1/2025SenateReported out as amended; filed for first reading
4/1/2025SenateAmendments ordered printed
4/1/2025SenatePlaced in the Committee of the Whole
4/1/2025SenateReferred to 14th Order for amendment
3/31/2025SenateRead second time; filed for Third Reading
3/27/2025SenateReported out of Committee with Do Pass Recommendation; Filed for second reading
3/26/2025SenateIntroduced, read first time; referred to: Local Government & Taxation
3/19/2025Senate
Bill Text
Amendment
Bill Text
Engrossment 1
Engrossment 2
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