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IdahoH 05942026 regular legislative sessionHouse

TAXATION – 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.

Sponsored By: REVENUE AND TAXATION COMMITTEE

Signed by Governor

TAXATION

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Local districts get late-fee share

Beginning July 1, 2026, the county auditor splits collected late charges and interest among local taxing districts. Each district gets a share based on its share of county property taxes. County tax collectors must settle monthly with the auditor and send all money they collected, including late fees and interest, with a sworn statement. The auditor then includes those late fees and interest in the monthly payments sent to each district.

Sponsors & Cosponsors

Sponsor

  • REVENUE AND TAXATION COMMITTEE

    Affiliation unavailable

Cosponsors

  • Treg A. Bernt

    Republican • Senate

  • Richard W. “Rick” Cheatum

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 100 • No: 0

Senate vote • 3/6/2026

Senate Floor Vote

Yes: 31 • No: 0

House vote • 2/17/2026

House Floor Vote

Yes: 69 • No: 0

Actions Timeline

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

    3/13/2026

  2. Delivered to Governor at 3:53 p.m. on March 10, 2026

    3/11/2026

  3. Returned Signed by the President; Ordered Transmitted to Governor

    3/10/2026Senate

  4. Signed by President; returned to House

    3/10/2026Senate

  5. Received from the House enrolled/signed by Speaker

    3/10/2026Senate

  6. Reported Enrolled; Signed by Speaker; Transmitted to Senate

    3/9/2026House

  7. Returned from Senate Passed; to JRA for Enrolling

    3/9/2026House

  8. Read third time in full – PASSED - 31-0-4

    3/6/2026Senate

  9. Read second time; filed for Third Reading

    2/24/2026Senate

  10. Reported out of Committee with Do Pass Recommendation; Filed for second reading

    2/23/2026Senate

  11. Introduced, read first time; referred to: Local Government & Taxation

    2/18/2026Senate

  12. Received from the House passed; filed for first reading

    2/18/2026Senate

  13. Read Third Time in Full – PASSED - 69-0-1

    2/17/2026House

  14. Read second time; Filed for Third Reading

    2/16/2026House

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

    2/13/2026House

  16. Reported Printed and Referred to Revenue & Taxation

    2/6/2026House

  17. Introduced, read first time, referred to JRA for Printing

    2/5/2026House

Bill Text

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