This bill modifies Idaho's budget limit rules for taxing districts, allowing them to request property tax revenue increases under specific conditions. It primarily affects local governments such as cities, fire protection districts, and other taxing entities by adjusting how much they can raise in property taxes for their annual budgets. The key changes include allowing a maximum budget increase of 8% for most districts, with a 15% limit for smaller cities under 30,000 people, and creating a mechanism for districts to recover previously unused budget increases in future years. The bill also clarifies calculations for new construction and annexed property, while excluding school district levies from these limits.
This bill revises how Idaho distributes transportation funding from the Highway Distribution Account. It gradually increases the share going to local governments (from 38% to 40% by 2025) while increasing the state highway account share (from 57% to 60%), and eliminates the law enforcement account's allocation. Crucially, it removes a restriction preventing fuel tax revenues (including fees from electric/hybrid vehicles) from being used for highway funding. These changes adjust existing fund distribution formulas without creating new taxes or programs.
This bill establishes the Public School Digital Content and Curriculum Fund in Idaho's state treasury, administered by the Idaho Department of Education. It provides state funding for public school districts (including specialized programs like the Idaho Bureau of Educational Services for the Deaf and Blind) to purchase digital content, curriculum, and academic text support systems that directly improve student achievement in areas like reading, math, career readiness, and college preparation. School districts must demonstrate how requested funds (capped at $50,000 per request) will help meet measurable student performance targets outlined in their continuous improvement plans, with funding distributed first-come, first-served based on needs-based criteria. The bill also specifies that funds are continuously appropriated and interest earned must be returned to the fund.
Idaho's H 731 allows the state to join the federal tax credit scholarship program, enabling Idaho families to use state tax credits for private school scholarships. The bill requires the Idaho Department of Education to annually publish a list of qualified scholarship groups, certify the state's authority to participate, and accept submissions from those groups year-round. It ensures Idaho meets federal requirements to participate starting in tax year 2027, with the law taking effect July 1, 2026. The bill directly affects Idaho's education department and scholarship organizations operating within the state.
This bill allocates an additional $350,000 from the General Fund to the Idaho Office of the Secretary of State for fiscal year 2027, covering personnel costs of $20,000 and operating expenditures of $330,000. The funds are designated for the Secretary of State Program and must be spent according to specific expense categories during the period from July 1, 2026, through June 30, 2027. The legislation includes an emergency declaration to take effect immediately on July 1, 2026, though it failed to pass the House floor during a recent vote.
This bill allocates state funding to Idaho's Natural Resources agencies for fiscal year 2027, covering operations, personnel, and capital projects across departments like Environmental Quality, Fish and Game, and Parks and Recreation. It establishes specific spending limits on certain positions, requires agencies to report on remediation projects, and directs money from the Water Pollution Control Fund to environmental remediation and agricultural best management practice funds. The legislation also provides flexibility to reappropriate certain recovery funds, exempts some appropriations from transfer restrictions, and sets up new funds for aquifer planning and flood management while requiring accountability reports on fund usage.
Idaho's S 1331 reduces state funding for education programs in fiscal year 2026 by $22.3 million from the Public School Income Fund and transfers money to the General Fund. It directly affects public schools (teachers and student support), Idaho's universities (including Boise State, Idaho State, and the University of Idaho), community colleges, and education programs like medical residencies and career technical education. Key mechanisms include cutting specific budget line items (e.g., $5.4 million for Boise State University, $1.8 million for student administrators), reducing authorized staff positions, and reallocating funds. The bill declares an emergency to expedite these fiscal adjustments.
H 511 revises the surcharge for improved forest parcels on private land in Idaho, capping it at $100 per parcel (previously ranging up to $100). It directly affects private forest landowners who maintain improved parcels, requiring them to pay this annual surcharge to fund wildfire preparedness. The bill also updates assessment rules for forest landowners (65¢ per acre for over 26 acres, minimum $25 for 25 acres or less) and establishes a wildfire equipment replacement fund. The changes take effect July 1, 2026, following its passage by the Idaho House (46-22) on February 4, 2026.
Idaho's H 583 restricts local governments from banning short-term rentals or imposing most specific regulations on them, such as owner occupation requirements, professional management mandates, or rental day limits. It allows only basic safety measures (like smoke alarms and fire extinguishers) and requires counties/cities to treat short-term rentals equally with standard residential properties under zoning and building codes. The bill also prohibits local taxes on rental marketplaces (like Airbnb), instead requiring these platforms to collect and remit state and local lodging taxes to the state tax commission for distribution to local governments. This directly affects short-term rental owners, property managers, and online platforms operating in Idaho.
H 587 amends Idaho law to allow the rangeland improvement account to be used automatically each year without needing separate annual budget approvals. This affects the Idaho Department of Fish and Game (which manages the account) and ranchers who benefit from rangeland improvements funded through the account. The bill requires the department to provide annual reports to specific legislative committees detailing all funding sources and uses for the account. The change takes effect July 1, 2026, streamlining funding for ongoing rangeland conservation projects.
