IdahoIdaho homeowners receive the full homestead tax exemption for the year
Idaho homeowners who qualify and apply by their county's year-end deadline can receive the full exemption amount for the tax year, beginning January 1, 2026.
What it does
For approved applications, the exemption amount is not prorated during the tax year. If the property's eligibility changes during the year, taxes are still prorated based on the days it qualified.
Argument forHomeowners who qualify and apply by the county's year-end deadline may receive the full exemption amount for the tax year.
Argument againstHomeowners whose eligibility changes during the year may still owe prorated taxes based on how many days they qualified.
More detail
The law provides the full exemption amount as of January 1 and says the exemption is not prorated. The exemption is the lesser of $125,000 or half the home's assessed market value. The home must be owner-occupied and serve as the owner's primary home. If the property's eligibility changes during the year, taxes are prorated based on the days the property qualified. The law applies retroactively to January 1, 2026. To receive the exemption for that tax year, a homeowner must apply by the county's last business day of the year.
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Where it stands
- Introduced
- Passed 1st Chamber
- Passed 2nd Chamber
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 1Reported Signed by Governor Brad Little on March 31, 2026 Session Law Chapter 236 Effective: Retroactive to 01/01/2026Became Law
- Mar 30Delivered to Governor at 12:31 p.m. on March 30, 2026To Governor
- Mar 30Returned Signed by the President; Ordered Transmitted to GovernorMinor
- Mar 30Signed by President; returned to HouseMajor
- Mar 30Received from the House enrolled/signed by SpeakerMajor
- Mar 27Reported Enrolled; Signed by Speaker; Transmitted to SenateMajor
- Mar 26Returned from Senate Passed; to JRA for EnrollingMinor
- Vote recorded Read third time in full –. Result: pass.Upper
- Mar 26Read third time in full – PASSED - 32-0-3AYES – Adams, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Carlson, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – Anthon, Cook, SemmelrothFloor Sponsor - BerntTitle apvd - to HousePassed 2nd Chamber
- Mar 23Read second time; filed for Third ReadingMinor
- Mar 20Reported out of Committee with Do Pass Recommendation; Filed for second readingMinor
- Mar 17Introduced, read first time; referred to: Local Government & TaxationMinor
- Mar 17Received from the House passed; filed for first reading
- Mar 16Rules Suspended: Ayes 69 Nays 0 Abs/Excd 1, read in full as required – PASSED - 68-0-2AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Hall(Stone), Handy, Harris, Hawkins, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts, Skaug(Chadwick), Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – Haws, WheelerFloor Sponsor - ManwaringTitle apvd - to SenatePassed 1st Chamber
- Vote recorded Rules Suspended: Ayes 69 Nays 0 Abs/Excd 1, read in full as required –. Result: pass.Lower
- Mar 16Read second time; Filed for Third ReadingMinor
- Mar 13Reported out of Committee with Do Pass Recommendation, Filed for Second ReadingMinor
- Mar 9Reported Printed and Referred to Revenue & Taxation
- Mar 6Introduced, read first time, referred to JRA for PrintingIntroduced
Taxes & BudgetHousing