Bill > H0130

This bill amends Idaho's property tax exemption law for hospitals by expanding the definition of "hospital" to include nonprofit medical clinics, critical access hospitals, and rural emergency hospitals. The bill establishes more detailed requirements for hospitals seeking property tax exemptions, including providing documentation of nonprofit status, IRS tax-exempt classification, and community health needs assessments. Hospitals must now submit their IRS Form 990 Schedule H and demonstrate they provide financial assistance, limit charges for emergency care, make reasonable efforts to determine patient financial assistance eligibility, and provide a general public benefit to their county. If a hospital uses a portion of its property for non-exempt business purposes, the property may be partially taxed if those non-exempt uses exceed 3% of the property's total value. Hospitals with 150 or more patient beds must now file a comprehensive community benefits report annually, detailing unreimbursed services, special programs, donations, capital investments, and community needs assessment methodology. The changes will take effect on January 1, 2026, providing hospitals time to adapt to the new requirements.

Budget and Finance

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0130/