# Idaho H 0961: TAXATION – Amends and adds to existing law to expand the homestead property tax exemption, to increase the sales tax rate, and to direct sales tax revenue to taxing districts to replace property tax revenue lost from the homestead exemption expansion.

Idaho H 0961, TAXATION – Amends and adds to existing law to expand the homestead property tax exemption, to increase the sales tax rate, and to direct sales tax revenue to taxing districts to replace property tax revenue lost from the homestead exemption expansion., is a 2026 regular legislative session House bill sponsored by WAYS AND MEANS COMMITTEE; status failed, last action 2026-03-27 (Reported Printed and Referred to Ways & Means) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/ID-H0961-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Idaho H 0961
- State: Idaho
- Session: 2026 regular legislative session
- Title: TAXATION – Amends and adds to existing law to expand the homestead property tax exemption, to increase the sales tax rate, and to direct sales tax revenue to taxing districts to replace property tax revenue lost from the homestead exemption expansion.
- Status: failed
- Chamber: House
- Introduced: 2026-03-27
- Last action: 2026-03-27, Reported Printed and Referred to Ways & Means
- Sponsor: WAYS AND MEANS COMMITTEE
- Cosponsors: 0
- Subjects: TAXATION
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: WAYS AND MEANS COMMITTEE

## Actions (2)

- 2026-03-27: Reported Printed and Referred to Ways & Means (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/H0961.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/H0961.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-H0961-2026 (as of 2026-10-12).