This Idaho bill requires cities with more than 10,000 residents to allow starter home subdivisions by February 1, 2027, which are residential developments on at least four acres featuring smaller lots up to 1,500 square feet and compact homes. The law prohibits cities from enforcing ordinances that ban these subdivisions and sets specific limits on lot sizes, setbacks, and fees to make development more affordable while maintaining neighborhood compatibility. Cities retain the ability to deny approvals if infrastructure cannot support the development and must still comply with existing health, safety, and environmental regulations. The measure applies only to incorporated cities and does not affect historic districts or properties designated as historic landmarks.
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 updates Idaho law to allow accessory dwelling units (ADUs) in single-family homes and restricts restrictions that would ban them. It prohibits homeowner associations from enforcing rules that strictly forbid ADUs, except when property owners agree in writing to such restrictions. For cities with populations over 10,000, the bill requires local governments to allow one internal or detached ADU per lot in single-family zones by February 2027. Local governments must also stop imposing higher fees, stricter parking rules, or smaller size limits on ADUs compared to primary homes. The law ensures ADU projects are approved automatically if they meet standard zoning requirements, while still allowing cities to adopt less restrictive rules if they choose.
This bill requires the Idaho Housing and Finance Association to submit annual reports on how it uses federal housing and homelessness assistance funds. Starting July 1, 2026, the association must detail spending, outcomes, and specific data about individuals and households served under two federal programs: the Continuum of Care program and the Emergency Solutions Grant program. The reports will include information on funding amounts, expenses, services provided, and where participants ended up after receiving assistance, while ensuring all personal information is removed to protect privacy. These reports must be sent to the governor and state legislature and made available on a public website by February of each year.
This bill requires cities in Idaho with populations over 10,000 to allow twin homes and duplexes in residential zones where single-family homes are permitted, unless those areas are designated as historic districts. The law mandates that local governments update their land use regulations by February 1, 2027, to permit these housing types, remove lot size restrictions that would block their construction, and limit parking and fee requirements to levels comparable to single-family homes. Cities must approve twin homes and duplexes through administrative processes similar to single-family dwellings, provided they meet standard infrastructure and safety requirements, while retaining the ability to adopt less restrictive rules or maintain protections for public health and safety.
This Idaho bill (H 551) revises how counties assess property taxes for new construction. It requires counties to include only 90% of the taxable market value increase from new buildings, additions, or manufactured housing in property tax rolls - down from 100% under prior law. Exceptions apply to certain urban renewal areas (80% valuation) and specific cases like electricity generation improvements or previously exempt state university facilities. The change directly affects property owners who build new structures or make significant additions, as it reduces the tax burden on new construction value. The bill also clarifies reporting deadlines for county assessors and the state tax commission.
