Bill > H0594

This bill amends existing Idaho law to clarify how late charges and interest collected on property taxes are handled and distributed. Specifically, it mandates that the county auditor will apportion these collected late charges and interest among the various taxing districts (such as cities, school districts, and road districts) in the same proportion that each district receives property taxes. The bill also updates procedures for county tax collectors and auditors to include these late charges and interest in their monthly settlements, ensuring that all collected funds, including those from late payments, are properly accounted for and distributed to the appropriate taxing entities. This change aims to provide a clearer and more equitable distribution of these additional funds collected due to late tax payments.

Budget and Finance

Revenue and Taxation Committee (House)

https://legislature.idaho.gov/sessioninfo/2026/legislation/H0594/