Bill > H0610

This bill amends existing Idaho law regarding the homestead tax exemption, which provides a reduction in property taxes for a primary residence. Specifically, it expands the circumstances under which a homestead will not lose its exemption status. The key change is that a homestead will not lose its exemption if the owner, or certain individuals associated with the owner like beneficiaries or partners, is absent due to active military service or a religious mission. A religious mission is defined as service for a religious organization requiring relocation from the homestead with the intent to return. The bill also declares an emergency and provides for retroactive application of these changes to January 1, 2026.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2026/legislation/H0610/