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IdahoS 13452026 regular legislative sessionSenateWALLET

TAXATION – Amends existing law to provide for the transmission of certain tax-related documents through secure electronic communication.

Sponsored By: JUDICIARY AND RULES COMMITTEE

Signed by Governor

TAXATION

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 3 benefits, 0 costs, 1 mixed.

Fair notice before promoter penalties

Beginning July 1, 2026, the tax commission must first notify an event operator or promoter by certified mail or secure online message before any penalty applies. If there was no prior notice, penalties do not apply unless the operator shows the miss was for a good reason and not willful neglect. This protects swap meet, flea market, and similar event organizers from surprise fines.

Better notice for nonresidents

Beginning July 1, 2026, if Idaho uses public notice to reach someone outside the state, the tax commission also sends notice to the last known address by certified mail or secure online message. This increases the chance nonresidents see tax assessments or court actions in time to respond.

Faster property assessment updates to counties

Beginning July 1, 2026, the tax commission can send certified assessment‑change statements to county auditors by certified mail, delivery service, or secure online message, using the most cost‑efficient method. County auditors must file the statement when they get it. This can speed property tax processing for owners whose assessments changed.

Choose secure online tax notices

Beginning July 1, 2026, you can opt in to get tax notices, final decisions, and collection messages through a secure online account. A message is sent when it is posted and is received when you open it. Protest and appeal deadlines run from the date the notice is sent, and no collection starts until appeal rights end. You may ask within 91 days to remove identifying details from a final decision; public release happens 120 days after the decision. If you opt in, levy and distraint notices may also be delivered securely.

Sponsors & Cosponsors

Sponsor

  • JUDICIARY AND RULES COMMITTEE

    Affiliation unavailable

Cosponsors

  • David M. Cannon

    Republican • House

  • Doug Ricks

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 104 • No: 0

House vote • 3/19/2026

House Floor Vote

Yes: 69 • No: 0

Senate vote • 3/9/2026

Senate Floor Vote

Yes: 35 • No: 0

Actions Timeline

  1. Signed by Governor on 03/26/26 Session Law Chapter 153 Effective: 07/01/2026

    3/26/2026

  2. Reported delivered to Governor at 3:45 p.m. on 03/23/26

    3/24/2026

  3. Reported signed by the Speaker & ordered delivered to Governor

    3/23/2026

  4. Received from Senate; Signed by Speaker; Returned to Senate

    3/23/2026House

  5. Reported enrolled; signed by President; to House for signature of Speaker

    3/20/2026Senate

  6. Returned From House Passed; referred to enrolling

    3/19/2026Senate

  7. Read Third Time in Full – PASSED - 69-0-1

    3/19/2026House

  8. Read second time; Filed for Third Reading

    3/18/2026House

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

    3/17/2026House

  10. Read First Time, Referred to Revenue & Taxation

    3/9/2026House

  11. Received from the Senate, Filed for First Reading

    3/9/2026House

  12. Read third time in full – PASSED - 35-0-0

    3/9/2026Senate

  13. Read second time; filed for Third Reading

    3/6/2026Senate

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

    3/5/2026Senate

  15. Reported Printed; referred to Local Government & Taxation

    2/27/2026Senate

  16. Introduced; read first time; referred to JR for Printing

    2/26/2026Senate

Bill Text

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