Bill > H0369

This bill requires taxing districts (local government entities that collect property taxes) to follow specific procedures before increasing their property tax revenue beyond the previous year's budget. For taxing districts with budgets over $1 million, the bill mandates publishing a detailed public notice in a local newspaper and mailing a personalized notice to each property owner. The notice must clearly outline the proposed tax increase, showing how much additional tax would be paid per $100,000 of property value for different property types (residential, commercial, industrial, agricultural, and operating property). The taxing district must also hold a public hearing after 6:00 PM, where they must explain the reasons for the proposed tax increase and provide an opportunity for public comment. The hearing must be the sole agenda item and cannot conflict with other local government hearings. If a taxing district fails to comply with these requirements, the county commissioners cannot approve their proposed tax rate increase. The bill aims to increase transparency and give property owners more information and input about potential property tax increases, with an emergency clause making it effective immediately upon passage.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0369/