Idaho Capitol Watch
HB 551: TAXATION – Amends existing law to revise a provision regarding the assessment of certain property.
Amends Section 63-301A, Idaho Code, to revise provisions for the new construction roll, specifically clarifying inclusion of taxable value increases for fire protection and ambulance service districts not subject to urban renewal revenue allocation areas under section 50-2906(4). Declares an emergency with retroactive application to January 1, 2026.
Status
Session Law Chaptered (March 11, 2026) · Originated in the Idaho House · Introduced January 1, 2026
Sponsors
- REVENUE AND TAXATION COMMITTEE
Committees
- JRA for Printing
Bill history
- March 9, 2026 — House: Reported Enrolled; Signed by Speaker; Transmitted to Senate
- March 10, 2026 — Senate: Received from the House enrolled/signed by Speaker
- March 10, 2026 — Senate: Signed by President; returned to House
- March 10, 2026 — Senate: Returned Signed by the President; Ordered Transmitted to Governor
- March 10, 2026 — Senate: Delivered to Governor at 3:53 p.m. on March 10, 2026
- March 11, 2026 — Senate: Reported Signed by Governor on March 11, 2026
- March 11, 2026 — Senate: Session Law Chapter 19
- January 1, 2026 — Senate: Effective: Retroactive to 01/01/2026
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