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IdahoH 08432026 regular legislative sessionHouseWALLET

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

Sponsored By: REVENUE AND TAXATION COMMITTEE

Signed by Governor

TAXATION

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Bill Overview

Analyzed Economic Effects

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

Full-year homestead tax break for homeowners

The homestead exemption is not prorated. Once your complete application is approved, it counts as of January 1 of that tax year. To get the savings for the current year, file by the end of business on the last business day of the year. If approval comes after the second Monday in July, the county gives the relief by cancelling part of your tax bill. This applies to owner‑occupied primary homes beginning January 1, 2026.

One homestead exemption at a time

You can have only one homestead exemption at a time. If you claim a new homestead after January 1 and still get an exemption on a different home from a prior year, the old exemption is removed the next tax year. This stops duplicate claims. The rule applies beginning January 1, 2026.

Changes apply from January 1, 2026

The law is in effect and applies back to January 1, 2026. The 2026 tax year and any filings or approvals on or after that date use the new rules.

Sponsors & Cosponsors

Sponsor

  • REVENUE AND TAXATION COMMITTEE

    Affiliation unavailable

Cosponsors

  • Treg A. Bernt

    Republican • Senate

  • Dustin Manwaring

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 100 • No: 0

Senate vote • 3/26/2026

Senate Floor Vote

Yes: 32 • No: 0

House vote • 3/16/2026

House Floor Vote

Yes: 68 • No: 0

Actions Timeline

  1. Reported Signed by Governor on March 31, 2026 Session Law Chapter 236 Effective: Retroactive to 01/01/2026

    4/1/2026

  2. Delivered to Governor at 12:31 p.m. on March 30, 2026

    3/30/2026

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

    3/30/2026Senate

  4. Signed by President; returned to House

    3/30/2026Senate

  5. Received from the House enrolled/signed by Speaker

    3/30/2026Senate

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

    3/27/2026House

  7. Returned from Senate Passed; to JRA for Enrolling

    3/26/2026House

  8. Read third time in full – PASSED - 32-0-3

    3/26/2026Senate

  9. Read second time; filed for Third Reading

    3/23/2026Senate

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

    3/20/2026Senate

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

    3/17/2026Senate

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

    3/17/2026Senate

  13. Rules Suspended: Ayes 69 Nays 0 Abs/Excd 1, read in full as required – PASSED - 68-0-2

    3/16/2026House

  14. Read second time; Filed for Third Reading

    3/16/2026House

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

    3/13/2026House

  16. Reported Printed and Referred to Revenue & Taxation

    3/9/2026House

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

    3/6/2026House

Bill Text

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