# Idaho H 0959: TAXATION – Amends and adds to existing law to provide for an initiative petition to raise or lower the property tax budgets for fire protection districts and ambulance service districts and to revise provisions regarding certain property tax budget limits.

Idaho H 0959, TAXATION – Amends and adds to existing law to provide for an initiative petition to raise or lower the property tax budgets for fire protection districts and ambulance service districts and to revise provisions regarding certain property tax budget limits., is a 2026 regular legislative session House bill sponsored by WAYS AND MEANS COMMITTEE; status signed, last action 2026-04-02 (Reported Signed by Governor on April 10, 2026 Session Law Chapter 316 Effective: Retroactive to 01/01/2026 SECTION 2; 07/01/2026 SECTION 1 & 3); PRIA reads it as touching household money (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/ID-H0959-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Idaho H 0959
- State: Idaho
- Session: 2026 regular legislative session
- Title: TAXATION – Amends and adds to existing law to provide for an initiative petition to raise or lower the property tax budgets for fire protection districts and ambulance service districts and to revise provisions regarding certain property tax budget limits.
- Status: signed
- Chamber: House
- Introduced: 2026-03-27
- Last action: 2026-04-02, Reported Signed by Governor on April 10, 2026 Session Law Chapter 316 Effective: Retroactive to 01/01/2026 SECTION 2; 07/01/2026 SECTION 1 & 3
- Sponsor: WAYS AND MEANS COMMITTEE
- Cosponsors: 2
- Subjects: TAXATION
- Touches household money: yes
- Roll calls: 2 (100 yes, 0 no in all)
- Economic provisions PRIA read: 4

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Emergency districts can recover skipped increases: cost, low. Retroactive to January 1, 2026, eligible fire and ambulance districts can recover property-tax budget increases they previously skipped. A district must have set a lower-than-allowed increase in a year before property tax year 2026. Before recovery, it must notify the public, hold a hearing, and pa…
- Higher tax caps for emergency districts: cost, low. The law applies retroactively to January 1, 2026, raising the applicable fire and ambulance district budget-growth cap from 8% to 15%. Districts gain room for larger increases, but the total increase covered by this rule cannot exceed 15%. Certain revenue added when property leaves an urban renewal…
- Voters can change emergency district taxes: mixed, low. Beginning July 1, 2026, district voters can petition to raise or lower fire or ambulance district property-tax budgets. This process does not apply to bond elections. Petitions need signatures equal to at least 20% of voters in the latest district general election actually held in odd-year November…
- New growth formula for emergency districts: mixed, low. The law changes fire and ambulance district budget calculations retroactively to January 1, 2026. For growth from new construction and annexation, districts use the prior year's tax rate. They multiply that rate by new-construction roll values and by 90% of property value annexed during the prior c…

## Sponsors and cosponsors

- Sponsor: WAYS AND MEANS COMMITTEE
- Cosponsor: Mike Moyle (Republican), House
- Cosponsor: Doug Okuniewicz (Republican), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-02 | Senate | Senate Floor Vote | pass | 33 | 0 |   |
| 2026-03-30 | House | House Floor Vote | pass | 67 | 0 |   |

## Actions (16)

- 2026-04-02: Reported Signed by Governor on April 10, 2026 Session Law Chapter 316 Effective: Retroactive to 01/01/2026 SECTION 2; 07/01/2026 SECTION 1 & 3
- 2026-04-02: Delivered to Governor at 6:25 p.m. on April 2, 2026
- 2026-04-02: Returned Signed by the President; Ordered Transmitted to Governor (Senate)
- 2026-04-02: Signed by President; returned to House (Senate)
- 2026-04-02: Received from the House enrolled/signed by Speaker (Senate)
- 2026-04-02: Reported Enrolled; Signed by Speaker; Transmitted to Senate (House)
- 2026-04-02: Returned from Senate Passed; to JRA for Enrolling (House)
- 2026-04-02: Rules Suspended (2/3 Vote - Read in full as required) – Read third time in full – PASSED - 33-0-2 (Senate)
- 2026-04-02: Read second time; filed for Third Reading (Senate)
- 2026-04-01: Reported out of Committee with Do Pass Recommendation; Filed for second reading (Senate)
- 2026-03-30: Introduced, read first time; referred to: Local Government & Taxation (Senate)
- 2026-03-30: Received from the House passed; filed for first reading (Senate)
- 2026-03-30: Rules Suspended: Ayes 68 Nays 0 Abs/Excd 2, read in full as required – PASSED - 67-0-3 (House)
- 2026-03-30: Read second time; Filed for Third Reading (House)
- 2026-03-27: Reported Printed; Filed for Second Reading (House)
- 2026-03-27: Introduced, read first time, referred to JRA for Printing (House)

## Bill text

- Bill Text: [PDF](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0959.pdf)

## Related bills

- H 0939: HUNTING – Amends existing law regarding the use of certain technologies. (signed)
- H 0810: ELECTIONS – Amends existing law to provide certain physical presence requirements for state representatives and senators. (signed)
- S 1356: SINGLE COUNTYWIDE HIGHWAY DISTRICTS – Amends existing law to revise provisions regarding the election of commissioners in certain single countywide highway dis… (signed)
- S 1359: VIRTUAL CURRENCY KIOSK FRAUD PREVENTION ACT – Adds to existing law to establish the Virtual Currency Kiosk Fraud Prevention Act. (vetoed)
- S 1362: APPROPRIATIONS – PUBLIC SCHOOLS – Relates to the appropriation to the Public Schools Educational Support Program for fiscal year 2027. (signed)
- S 1448: MINORS – Amends existing law to revise provisions regarding material harmful to minors. (signed)

## Sources
- [Bill Text (PDF)](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2026/legislation/H0959.pdf)

## Related
- [H 0939: HUNTING – Amends existing law regarding the use of certain technologies.](https://policyrisk.com/state-bill/ID-H0939-2026)
- [H 0810: ELECTIONS – Amends existing law to provide certain physical presence requiremen…](https://policyrisk.com/state-bill/ID-H0810-2026)
- [S 1356: SINGLE COUNTYWIDE HIGHWAY DISTRICTS – Amends existing law to revise provisions…](https://policyrisk.com/state-bill/ID-S1356-2026)
- [S 1359: VIRTUAL CURRENCY KIOSK FRAUD PREVENTION ACT – Adds to existing law to establish…](https://policyrisk.com/state-bill/ID-S1359-2026)
- [S 1362: APPROPRIATIONS – PUBLIC SCHOOLS – Relates to the appropriation to the Public Sc…](https://policyrisk.com/state-bill/ID-S1362-2026)
- [S 1448: MINORS – Amends existing law to revise provisions regarding material harmful to…](https://policyrisk.com/state-bill/ID-S1448-2026)
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Source: PRIA, https://policyrisk.com/state-bill/ID-H0959-2026 (as of 2026-10-11).