This bill amends Idaho's homestead property tax exemption rules to increase the tax-free amount for primary residences. It raises the exemption threshold so that homeowners can exclude either $125,000 or 50% of their home's market value from property taxes, whichever is lower. The legislation also simplifies the application process by allowing owners to apply only once per year if they continue living in the same home, and it clarifies how to handle changes in eligibility during a tax year through prorated calculations. Additionally, the bill updates requirements for proof of residency, including options for military personnel and those without standard identification, while maintaining rules that prevent claiming exemptions on multiple properties simultaneously.
This bill allocates state funding for Idaho's education system for fiscal year 2027, directing money to the State Board of Education, public universities, community colleges, and related agencies. It establishes specific dollar amounts for personnel, operating expenses, and capital outlays for institutions including Boise State, Idaho State, Lewis-Clark State, University of Idaho, and four community colleges. The legislation also sets limits on the number of authorized full-time equivalent positions for certain programs and provides flexibility to transfer funds between expense categories for higher education and health education programs. Additionally, it adjusts student tuition and fees for the upcoming fiscal year and designates funds for standards review, data sharing, and accountability reporting.
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.
This bill appropriates $129,900 from Idaho's General Fund to the Commission on Aging for fiscal year 2027. The funds are designated specifically for trustee and benefit payments covering the period from July 1, 2026, through June 30, 2027. The legislation includes an emergency declaration to ensure the funding takes effect immediately on July 1, 2026. This measure directly affects the Commission on Aging's ability to distribute financial benefits to eligible recipients during the specified fiscal year.
This bill expands Idaho's homestead property tax exemption to cover up to $125,000 of a home's market value or 50% of its value, whichever is less, for owner-occupied primary residences. To fund this expansion, the bill increases the state sales tax rate and directs the additional revenue to local taxing districts to offset property tax losses from the exemption. The legislation also establishes a new Homestead Property Tax Replacement Fund to manage the revenue shift and simplifies the application process by allowing homeowners to apply for the exemption only once if they continue to occupy the same property.
This bill allocates state funding for the fiscal year 2027 to various General Government departments and agencies, including the Department of Administration, Capitol Commission, and multiple commissions and offices. It establishes specific budget amounts for personnel, operating expenses, capital outlays, and benefit payments across these entities, while also setting limits on the number of authorized full-time equivalent positions. The legislation includes provisions to transfer money between specific state funds, such as moving funds from the Permanent Building Fund to the Administration and Accounting Services Fund, and grants reappropriation authority for several existing funds. Additionally, the bill provides continuous appropriation authority for certain expenditures by the Military Division and Public Employee Retirement System, and requires accountability reports for tax collections and distributions.
This bill appropriates $35,400 from the Public Utilities Commission Fund to provide additional funding for the Public Utilities Commission's capital outlay expenses during fiscal year 2027. The money is designated for the period from July 1, 2026, through June 30, 2027, and is intended to support the commission's infrastructure and operational investments. The legislation includes an emergency declaration to ensure the funds take effect immediately on July 1, 2026. This measure directly affects the Public Utilities Commission by increasing its available budget for capital projects during the specified fiscal year.
This bill allocates $127,700 in state funds to the Idaho Commission for the Blind and Visually Impaired for fiscal year 2027, split between operating expenses and beneficiary payments. The money comes from two specific funds: $99,300 from the Rehabilitation Revenue and Refunds Fund and $65,000 from the Adaptive Aids and Appliances Fund. The legislation requires the commission to prioritize using these funds for sight restoration services that help preserve, stabilize, or restore vision for eligible individuals. The bill takes effect on July 1, 2026, and was signed into law by the Governor.
This bill allocates approximately $4.1 million in funding to Idaho's Judicial Branch for fiscal year 2027, covering court operations, trustee and benefit payments, and specific programs like drug courts and guardian ad litem services. The money comes from various existing funds, including the Court Technology Fund, Drug Court and Mental Health Court Fund, and the General Fund, and is designated for specific expense categories within district courts, magistrate divisions, and community-based substance use treatment services. The legislation includes an emergency declaration to ensure the funding takes effect immediately on July 1, 2026, allowing the Judicial Branch to access these resources without delay.
This bill extends Idaho's Child Tax Credit indefinitely by amending state tax law to allow a $205 credit for each qualifying child for tax years beginning on or after January 1, 2026. The credit applies only to Idaho residents and follows existing rules about which parent can claim the credit based on custody arrangements. By declaring an emergency, the bill makes the extension effective immediately upon passage and retroactive to January 1, 2026.
