TAXATION – Amends, repeals, and adds to existing law to establish a state property tax and to provide certain exemptions to such tax.

LEGISLATURE OF THE STATE OF IDAHO

Sixty-eighth Legislature Second Regular Session - 2026

IN THE HOUSE OF REPRESENTATIVES

HOUSE BILL NO. 886

BY REVENUE AND TAXATION COMMITTEE

1 AN ACT

2 RELATING TO TAXATION; PROVIDING LEGISLATIVE FINDINGS AND INTENT; REPEALING

3 SECTION 63-216, IDAHO CODE, RELATING TO A RESTRICTION ON STATE PROPERTY