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IdahoH 07652026 regular legislative sessionHouseWALLET

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.

Sponsored By: WAYS AND MEANS COMMITTEE

Signed by Governor

TAXING DISTRICTS

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 0 costs, 2 mixed.

Annexations change city and district tax caps

The law lets local taxing districts add certain new property tax revenue on top of the 8% yearly cap. This applies when revenue grows because of urban renewal area changes or when fire or library districts annex property. After a fire district takes over city property, the city must cut its budget limit by the dollars it spent on fire services in the last full year it provided them. These rules can raise or lower local property taxes and services, depending on local choices.

Move property to another fire district

You can ask to move your property from one fire district to another. You must show the new district is likely to respond faster and include approval from your current district’s board, or both boards must agree. The board holds a public hearing 10 to 30 days after getting your petition (or within 180 days if you consent). If approved, the county and state record the change, your fire service provider changes, and your property taxes go to the new district. After a de‑annexation, the assessor certifies the full taxable value removed, and that amount is subtracted from the old district’s new construction roll the next year.

Sponsors & Cosponsors

Sponsor

  • WAYS AND MEANS COMMITTEE

    Affiliation unavailable

Cosponsors

  • Doug Okuniewicz

    Republican • Senate

  • Mark Sauter

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 93 • No: 9

Senate vote • 3/24/2026

Senate Floor Vote

Yes: 34 • No: 0

House vote • 3/9/2026

House Floor Vote

Yes: 59 • No: 9

Actions Timeline

  1. Reported Signed by Governor on March 27, 2026 Session Law Chapter 197 Effective: Retroactive to 01/01/2026

    4/2/2026

  2. Delivered to Governor at 4:40 p.m. on March 26, 2026

    3/27/2026

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

    3/26/2026Senate

  4. Signed by President; returned to House

    3/26/2026Senate

  5. Received from the House enrolled/signed by Speaker

    3/26/2026Senate

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

    3/25/2026House

  7. Returned from Senate Passed; to JRA for Enrolling

    3/25/2026House

  8. Read third time in full – PASSED - 34-0-1

    3/24/2026Senate

  9. Read second time; filed for Third Reading

    3/20/2026Senate

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

    3/19/2026Senate

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

    3/10/2026Senate

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

    3/10/2026Senate

  13. Read Third Time in Full – PASSED - 59-9-2

    3/9/2026House

  14. Read second time; Filed for Third Reading

    3/6/2026House

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

    3/5/2026House

  16. Reported Printed and Referred to Local Government

    2/26/2026House

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

    2/25/2026House

Bill Text

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