Bill > H0658

This bill amends existing Idaho law to revise provisions regarding property tax exemptions for certain hospitals. The key changes are: 1) Expanding the definition of "hospital" to include critical access hospitals, rural health clinics, and federally qualified health centers, along with their necessary support facilities; 2) Specifying additional criteria a nonprofit hospital corporation must meet to qualify for the exemption, such as providing charity care, having a community-based governing board, and demonstrating its total community benefit exceeds its property tax liability; and 3) Removing the requirement for hospitals with 150 or more beds to file an annual community benefits report. The bill also declares an emergency, allowing it to take effect immediately upon passage and approval.

Budget and Finance

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2024/legislation/H0658/