Idaho Bills

This bill amends Idaho's property tax rules to standardize how county assessors determine market value for taxation. It requires assessors to use recognized appraisal methods that keep assessed-to-market value ratios between 90% and 110% for all property categories, with categories limited to a 5-percentage-point difference in assessment levels. The rules also direct assessors to prioritize reproduction cost over historical cost when valuing depreciable property and mandate transparency for income-producing property owners. The changes apply to all Idaho county assessors and property owners, effective January 1, 2026.

This bill establishes new rules for Idaho's use of automated license plate readers (ALPRs) by law enforcement and transportation agencies, limiting their use to investigating crimes, traffic accidents, or missing persons, and for improving traffic flow. It requires strict data privacy measures, including access controls, mandatory staff training, and detailed logging of all ALPR data access to prevent misuse. The bill also updates license plate display requirements, mandating front plates for most vehicles equipped with front mounting brackets (with exceptions for motorcycles, ATVs, and certain commercial vehicles). These changes take effect July 1, 2025, directly affecting Idaho law enforcement agencies, transportation departments, and vehicle owners.

Idaho's S 1198 prohibits public colleges and universities from operating "diversity, equity, and inclusion" (DEI) offices, officers, or programs, including diversity trainings, bias reporting systems, and courses promoting concepts like critical race theory or gender theory. The law defines DEI broadly to cover nearly all initiatives related to race, gender, or identity, with limited exemptions for Title IX compliance and academic departments. It allows private lawsuits against institutions violating the law and grants the attorney general enforcement authority. The bill, signed by the governor on April 4, 2025, takes effect July 1, 2025, directly affecting all public higher education institutions in Idaho.

This bill appropriates $644,300 from the Liquor Control Fund to the State Liquor Division for fiscal year 2026 (July 1, 2025 - June 30, 2026). The funding covers $57,400 for personnel, $147,000 for operating costs, and $439,900 for capital projects like facility improvements. It declares an emergency to take effect immediately on July 1, 2025, ensuring the division has funding for its ongoing operations and capital needs during the next fiscal year. This is a routine budget allocation for an existing state agency, not a new policy affecting public behavior or regulations.

Idaho's S 1210, the "Coronavirus Stop Idaho Medical Freedom Act," prohibits businesses, schools, and government entities from requiring coronavirus vaccines for services, employment, school attendance, or public access. It bans wage or benefit discrimination based on vaccination status and exempts Medicare/medicaid providers and federal mandate requirements. The law also prevents governments from making vaccines a condition for benefits, licenses, or public transportation access, with exceptions for foreign travel requirements. Effective July 1, 2025, it directly affects employers, schools, venues, and government agencies operating in Idaho.

This bill appropriates $10.9 million for Idaho's Office of Information Technology Services (OITS) for fiscal years 2025 and 2026, covering personnel, operating costs, and capital expenses. It authorizes 22 additional full-time equivalent positions for OITS and requires a December 2025 report from OITS and financial management agencies on IT cost efficiencies, including a survey of all executive branch IT spending. The funding includes $81,700 for OITS operating costs in fiscal year 2025. The bill takes effect immediately for the 2025 funding and July 1, 2025, for the 2026 provisions.

Idaho's H 455 appropriates $76.6 million to the Department of Environmental Quality (DEQ) for fiscal years 2025-2026, funding operations across air quality, water quality, waste management, and other programs. It transfers $10 million from the General Fund to the Water Pollution Control Fund specifically for drinking and wastewater infrastructure grants, prioritizing smaller systems and communities with lower median incomes. The bill also authorizes $2.5 million in reappropriated funds for DEQ's document management system and exempts DEQ from certain budget transfer restrictions for indirect costs. These funds must be administered through a competitive grant process, with DEQ required to report recipient details by December 2025.

This bill appropriates $9.5 million for Idaho's Division of Youth Safety and Permanency (fiscal year 2026) and $11.7 million for Foster and Assistance Payments (fiscal year 2025) to support youth safety and foster care programs. It authorizes 63 additional full-time staff positions for the Youth Safety Division and mandates that the Department achieve a 1:1 ratio of foster families to children by January 2026, requiring quarterly reports on progress. The bill includes provisions to prevent state funds from covering lost federal funding without legislative approval and allows flexible reallocation of certain budget categories. These changes directly affect foster youth, foster families, and the Department of Health and Welfare's operational capacity.

S 1142 repeals Idaho's Empowering Parents Grant Program, which provided education grants to eligible families. The bill terminates the program effective July 1, 2028, and requires transferring any unobligated funds remaining in the program's dedicated fund to the state's General Fund by June 30, 2028. This directly affects families who would have received grants under the program and redirects program funds to general state revenue. The bill also repeals all administrative sections related to the program, including definitions, grant distribution rules, and oversight panels.

S 1203 allocates $3 million from Idaho's General Fund to the Domestic Violence Council for fiscal year 2026. This funding specifically supports children's advocacy centers that provide services to child victims of abuse. The bill does not create new programs but provides dedicated funding for existing services. It became law on April 14, 2025, and takes effect July 1, 2025.

H 148 creates Idaho's Constitutional Defense Council to assist residents facing federal lawsuits over grazing or water rights. It allows Idaho citizens to request state-funded legal help, including private counsel, fee reimbursement, or Attorney General representation, through a formal application process. The Council must review requests within 30 days, considering factors like public benefit, societal importance, and available resources before deciding. The law takes effect July 1, 2025, and directly affects Idaho residents involved in federal cases concerning these specific land-use issues.

This bill appropriates $1,789,500 in state funds to Idaho's State Tax Commission for fiscal year 2026, covering personnel, operating, and capital costs across its divisions. It authorizes seven additional staff positions (including two temporary roles for a parental choice tax credit program) and deducts $674,900 from existing tax credit funds to cover administration costs. The funding supports the Commission's operations, including audit, compliance, and property tax functions, while specifying that two new positions must be phased out by 2028. The bill directly affects the State Tax Commission's budget and Idaho taxpayers through the administration of the new parental choice tax credit program.