Idaho Capitol Watch
HB 594: TAXATION – Amends existing law to revise provisions regarding late charges and interest on certain taxes due and the apportionment of collected late charges and interest to taxing districts.
Amends Idaho Code sections 63-903, 63-1201, and 63-1202 to require county auditors to apportion late charges and interest on delinquent property taxes proportionally among taxing districts, codifying a 2025 Supreme Court decision. Declares emergency effective July 1, 2026.
Status
Effective (July 1, 2026) · Originated in the Idaho House · Introduced February 5, 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 12, 2026 — Senate: Reported Signed by Governor on March 12, 2026
- March 12, 2026 — Senate: Session Law Chapter 20
- July 1, 2026 — Senate: Effective: 07/01/2026
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