Bill
Bill > H0109
ID H0109
ID H0109Amends existing law to revise provisions regarding property tax exemptions for hospitals.
summary
Introduced
02/09/2023
02/09/2023
In Committee
02/10/2023
02/10/2023
Crossed Over
Passed
Dead
04/06/2023
04/06/2023
Introduced Session
2023 Regular Session
Bill Summary
PROPERTY TAXES -- Amends existing law to revise provisions regarding property tax exemptions for hospitals.
AI Summary
This bill amends existing law to revise provisions regarding property tax exemptions for hospitals. The key changes are: (1) it clarifies the definition of a "hospital" for the purposes of the exemption, (2) it removes the requirement for hospitals to own or lease personal property, including medical equipment, in order to qualify for the exemption, (3) it limits the exemption period for property being prepared for use as a hospital to 3 consecutive tax years, and (4) it requires hospitals with 150 or more patient beds to file an annual community benefits report, though this report is not a basis for approving or denying the property tax exemption.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Revenue and Taxation Committee (House)
Last Action
Reported Printed and Referred to Revenue & Taxation (on 02/10/2023)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://legislature.idaho.gov/sessioninfo/2023/legislation/H0109/ |
| BillText | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2023/legislation/H0109.pdf |
| Fiscal Note/Analysis - Statement of Purpose / Fiscal Note | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2023/legislation/H0109SOP.pdf |
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