This bill eliminates the proration of Idaho's homestead property tax exemption, allowing homeowners to receive the full exemption amount for the entire tax year if they qualify. It applies to owners who use their primary residence as their main dwelling and meet specific eligibility requirements, including uniform property appraisal certification by the state tax commission. Under the new rules, the exemption is calculated based on the full market value reduction rather than being divided by the number of days the property is occupied, and applications must be submitted by the end of the county's business year to receive the full benefit. The law also clarifies that if a homeowner's eligibility status changes during the year, taxes will be prorated only for the period after the status change occurs.
This bill appropriates funding for the Idaho Transportation Department for fiscal year 2027, covering personnel costs, operating expenses, and capital projects across transportation services, motor vehicle programs, and highway operations. It authorizes the department to use unspent funds from the previous fiscal year for specific purposes like airport development grants, construction contracts, and right-of-way acquisitions, with a reappropriation limit of $300 million for construction and acquisition activities. The legislation also allows for corrections of accounting errors from prior years and sets an effective date of July 1, 2026, when the funding becomes available for use.
This bill creates the Idaho High-Needs Student Fund to reimburse school districts and charter schools for special education costs exceeding $30,000 per student with a disability. It covers eligible expenses like therapy, specialized equipment, and nursing services directly tied to an individualized education program (IEP), excluding routine classroom costs. Reimbursement provides up to 100% of costs above $30,000 (capped at $80,000) and 80% above $80,000, with a maximum $100,000 per student annually. Funds are allocated 60% to non-rural and 40% to rural school districts, with annual reports required starting in 2028.
This bill appropriates $72.5 million from Idaho's Permanent Building Fund to the Department of Administration's Division of Public Works for fiscal year 2027 to fund capital projects, maintenance, and repairs across state facilities. The funds are allocated for specific purposes including building maintenance, ADA compliance projects, and the design of a new readiness center in Bonneville County. The bill requires the Division of Public Works to report annually on project status and allows unused funds from completed projects or delayed projects to be reallocated for new priorities with approval from the Permanent Building Fund Advisory Council.
This bill provides funding for Idaho's Soil and Water Conservation Commission for fiscal years 2026 and 2027, directing money through both the Department of Agriculture and the Department of Water Resources. It reduces the Department of Agriculture's allocation for 2027 while increasing the Department of Water Resources' funding for the same period, with specific amounts designated for personnel, operations, capital outlays, and trustee and benefit payments. The legislation also sets aside $300,000 to distribute equally among the state's 50 soil and water conservation districts and provides an additional $12,900 for the Conservation Reserve Enhancement Program. Once signed into law, the bill takes effect on July 1, 2026, with one section becoming effective immediately upon signing.
This bill updates Idaho Medicaid rules to increase transparency and oversight of payments to healthcare providers, particularly those serving people with disabilities. It establishes specific payment rates based on Medicare equivalents for most services, requires annual cost surveys with audits for residential habilitation providers, and mandates that providers spend allocated funds on direct care worker wages or face potential penalties. The legislation also introduces value-based payment options for certain providers, sets reimbursement percentages for different hospital types, and requires the state to reduce general fund spending on hospital payments by specified amounts. Additionally, it declares certain existing administrative rules null and void as of July 1, 2026, and requires all future provider rate changes to receive legislative approval through the budget process.
This bill provides additional funding and staffing to Idaho's Office of the State Public Defender for fiscal year 2027. It allocates $505,100 total from state funds, including $250,900 for personnel costs and $250,500 for operating expenses, while also authorizing six additional full-time equivalent positions. The legislation includes an emergency declaration to take effect on July 1, 2026, ensuring the office has necessary resources to support public defense services during the fiscal year.
This bill appropriates $4.89 million to the Idaho State Police for fiscal year 2027, covering operating expenses and capital outlays for various programs and divisions. The funding is allocated across specific areas including brand inspection, investigations, patrol operations, law enforcement programs, support services, and the post academy, with money drawn from multiple state and federal funds. The legislation declares an emergency to allow the appropriation to take effect immediately on July 1, 2026, ensuring the Idaho State Police have the necessary resources for that fiscal year.
This bill appropriates $2,011,700 to Idaho's Department of Environmental Quality for fiscal year 2027 to fund water quality, waste management, and remediation programs. It also authorizes four additional full-time equivalent positions within the department and consolidates several fee accounts by transferring money between them to streamline financial management. The legislation reduces a specific federal fund allocation for water quality personnel costs while moving money from the hazardous waste emergency fund to the solid waste regulatory fund. Once signed into law, these changes will take effect on July 1, 2026.
This bill allocates state funding to four Idaho higher education institutions - Boise State University, Idaho State University, Lewis-Clark State College, and the University of Idaho - for fiscal year 2027. It provides new money from various funds for personnel and operating costs while simultaneously reducing operating expenditure amounts from the General Fund by a total of $752,900. The legislation takes effect on July 1, 2026, and applies to the State Board of Education and the Board of Regents of the University of Idaho.
