All Roll Calls
Yes: 100 • No: 0
IdahoH 05942026 regular legislative sessionHouseWALLET
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
2 provisions identified: 0 benefits, 0 costs, 2 mixed.
Property tax due dates and late fees
Beginning July 1, 2026, your annual property tax is due in full by December 20. You can instead pay in two parts: first half by December 20, second half by June 20 (only if the first half is fully paid). If you miss a due date, the county adds a late charge and interest on the unpaid part of that half. Partial payments lower the balance, but fees and interest still apply to what is unpaid. Bills added on a later roll must be sent within 30 days and are due by June 20; after that they are delinquent with the same charges.
Counties split late fees and send money monthly
Beginning July 1, 2026, the tax collector settles with the county auditor on the first Monday each month; in January and July, on the second Monday. The auditor sends each taxing district its money on the second Monday monthly, or by the 25th in January and July. The auditor also splits collected late charges and interest among districts in the same share as their countywide property taxes. The collector and auditor file sworn statements of sources and amounts, and the auditor sends state funds and reports to the proper state agency each month.
Sponsors & Cosponsors
Sponsor
REVENUE AND TAXATION COMMITTEE
Affiliation unavailable
Cosponsors
Treg A. Bernt
Republican • Senate
CheatumTitle apvd - to Senate
Affiliation unavailable
Roll Call Votes
House vote • 3/6/2026
House Floor Vote
Yes: 31 • No: 0
House vote • 2/17/2026
House Floor Vote
Yes: 69 • No: 0
Actions Timeline
Reported Signed by Governor on March 12, 2026 Session Law Chapter 20 Effective: 07/01/2026
3/13/2026Delivered to Governor at 3:53 p.m. on March 10, 2026
3/11/2026Received from the House enrolled/signed by Speaker
3/10/2026SenateReturned from Senate Passed; to JRA for Enrolling
3/9/2026HouseRead third time in full – PASSED - 31-0-4
3/6/2026HouseRead second time; filed for Third Reading
2/24/2026HouseReported out of Committee with Do Pass Recommendation; Filed for second reading
2/23/2026HouseReceived from the House passed; filed for first reading
2/18/2026SenateRead Third Time in Full – PASSED - 69-0-1
2/17/2026HouseRead second time; Filed for Third Reading
2/16/2026HouseReported out of Committee with Do Pass Recommendation, Filed for Second Reading
2/13/2026HouseReported Printed and Referred to Revenue & Taxation
2/6/2026HouseIntroduced, read first time, referred to JRA for Printing
2/5/2026House
Bill Text
Bill Text
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