Idaho Capitol Watch
HB 130: PROPERTY TAXES – Amends existing law to provide that a county board of equalization may exempt the property of certain hospitals from property taxes.
Amends Idaho Code §63-602D to revise property tax exemptions for certain hospitals, including nonprofit hospitals, critical access hospitals, and rural emergency hospitals. Grants county boards of equalization discretion to approve exemptions and requires nonprofit hospitals to provide documentation of nonprofit status, IRS 501(c)(3) exemption, Form 990 Schedule H, community health needs assessments, financial assistance policies, and annual community benefits reports with audited data.
Status
Signed by Governor (April 4, 2025) · Originated in the Idaho House · Introduced February 4, 2025
Sponsors
- REVENUE AND TAXATION COMMITTEE
Committees
- JRA for Engrossing
- JRA for Printing
Bill history
- April 3, 2025 — House: Read second time as amended in Senate; Filed for Third Reading (amended)
- April 3, 2025 — House: Rules Suspended: Ayes 69 Nays 0 Abs/Excd 1, read in full as required – PASSED - 58-11-1AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Boyle, Bruce, Burgoyne, Cayler, Cheatum, Cornilles, Crane (passed)
- April 3, 2025 — House: Reported Enrolled; Signed by Speaker; Transmitted to Senate
- April 3, 2025 — Senate: Received from the House enrolled/signed by Speaker
- April 3, 2025 — Senate: Signed by President; returned to House
- April 4, 2025 — Senate: Returned Signed by the President; Ordered Transmitted to Governor
- April 4, 2025 — Senate: Delivered to Governor at 10:36 a.m. on April 4, 2025
- April 4, 2025 — Senate: Reported Signed by Governor on April 14, 2025 Session Law Chapter 323 Effective: 01/01/2026
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