Idaho Capitol Watch

SB 1216: PROPERTY TAXES – Amends House Bill 354 to revise provisions regarding the rules pertaining to market value.

Trailer bill to House Bill 354 amending Idaho Code § 63-208 to revise State Tax Commission rules for determining market value for property tax assessment purposes. Establishes statistical standards for assessment ratios (90-110% of median) and limits variance between property categories to 5%. Effective January 1, 2026.

Status

Signed by Governor (April 4, 2025) · Originated in the Idaho Senate · Introduced April 1, 2025

Sponsors

  • LOCAL GOVERNMENT AND TAXATION COMMITTEE

Committees

  • JR for Printing
  • Local Government & Taxation
  • enrolling

Bill history

  • April 3, 2025 — House: Reported out of Committee with Do Pass Recommendation, Filed for Second Reading (do_pass)
  • April 3, 2025 — House: Rules Suspended: Ayes 59 Nays 0 Abs/Excd 11, read in full as required – PASSED - 62-2-6AYES – Alfieri, Barbieri, Beiswenger, Berch, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Cornilles, Crane(12 (passed)
  • April 3, 2025 — Senate: Returned From House Passed; referred to enrolling (passed)
  • April 4, 2025 — Senate: Reported enrolled; signed by President; to House for signature of Speaker
  • April 4, 2025 — House: Received from Senate; Signed by Speaker; Returned to Senate
  • April 4, 2025 — House: Reported signed by the Speaker & ordered delivered to Governor
  • April 4, 2025 — House: Reported delivered to Governor at 12:26 p.m. on 04/04/25
  • April 4, 2025 — House: Signed by Governor on 04/04/25 Session Law Chapter 313 Effective: 01/01/2026

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Canonical URL: https://idahocapitolwatch.com/bills/2025-SB1216