Idaho legislation · 2026 Regular Session
Idaho H610: TAXATION – Amends existing law to revise provisions regarding the homestead exemption.
Status: Failed, March 11, 2026
What the bill says
An act relating to taxation; amending section 63-602g, idaho code, to revise a provision regarding the homestead tax exemption; declaring an emergency and providing retroactive application.
From the introduced text:
AN ACT RELATING TO TAXATION; AMENDING SECTION 63-602G, IDAHO CODE, TO REVISE A PROVISION REGARDING THE HOMESTEAD TAX EXEMPTION; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION. Be It Enacted by the Legislature of the State of Idaho: SECTION 1. That Section 63-602G, Idaho Code, be, and the same is hereby amended to read as follows: 63-602G. PROPERTY EXEMPT FROM TAXATION -- HOMESTEAD. (1) For each tax year, the first one hundred twenty-five thousand dollars ($125,000) of the market value for assessment purposes of the homestead as that term is defined in section 63-701, Idaho Code, or fifty percent (50%) of the market value for assessment purposes of the homestead as that term is defined in section 63-701, Idaho Code, whichever is the lesser, shall be exempt from property taxation. (2) The exemption allowed by this section may be granted only if: (a) The homestead is owner-occupied and used as the primary dwelling place of the owner. The homestead may consist of part of a multidwelling or multipurpose building and shall include all of such dwelling or building except any portion used exclusively for anything other than the primary dwelling of the owner. The presence of an office in a homestead, which office is used for multiple purposes, including business and personal use, shall not prevent the owner from claiming the …
Sponsors
- Committee, Revenue And Taxation · primary sponsor
Latest actions
- : Returned from Senate Failed; Filed in the office of the Chief Clerk
- : Read third time in full – FAILED - 16-17-2AYES – Adams, Anthon, Bernt, Burtenshaw, Cook, Den Hartog, Galloway, Grow, Guthrie, Harris, Lakey, Lent, Ricks, Shippy, VanOrden, WoodwardNAYS – Bjerke(Bjerke), Blaylock, Coho(Lenney), Foreman, Hart, Keyser, Kohl, Nichols, Okuniewicz, Rabe, Ruchti, Rundhaug(Carlson), Taylor, Toews, Ward-Engelking, Zito, ZuiderveldAbsent and excused – Semmelroth, WintrowFloor Sponsor - BerntRet’d to House
- : Read second time; filed for Third Reading
- : Reported out of Committee with Do Pass Recommendation; Filed for second reading
- : Introduced, read first time; referred to: Local Government & Taxation
- : Received from the House passed; filed for first reading
- : Read Third Time in Full – PASSED - 48-20-2AYES – Barbieri, Berch, Bingham, Boyle, Burgoyne, Cannon, Cheatum, Church, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Hall(Stone), Handy, Haws, Healey, Hill, Holtzclaw, Manwaring, Mathias, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Raybould, Raymond, Redman(Zaken), Rubel, Sauter, Shepherd, Shirts, Vander Woude, Veile, Weber, Wheeler, Mr. SpeakerNAYS – Alfieri, Beiswenger, Bruce, Cayler, Ehardt, Garner, Harris, Hawkins, Hostetler, Leavitt, Marmon, Mendive, Price, Rasor, Scott, Skaug, Tanner(13), Tanner(14), Thompson, WisniewskiAbsent – Green, McCannFloor Sponsor - PickettTitle apvd - to Senate
- : Read second time; Filed for Third Reading
- : Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
- : Reported Printed and Referred to Revenue & Taxation
Votes
- Read third time in full (March 10, 2026): 16 yea, 17 nay, failed
- Read Third Time in Full (February 17, 2026): 48 yea, 20 nay, passed
Subjects: TAXATION
Common questions
- What is H610?
- H610 is a bill in the Idaho Legislature (2026 Regular Session): TAXATION – Amends existing law to revise provisions regarding the homestead exemption.
- What does H610 do?
- In its own words: An act relating to taxation; amending section 63-602g, idaho code, to revise a provision regarding the homestead tax exemption; declaring an emergency and providing retroactive application.
- What is the status of H610?
- Failed as of March 11, 2026. Latest action: Returned from Senate Failed; Filed in the office of the Chief Clerk (March 11, 2026).
- Who sponsored H610?
- Committee, Revenue And Taxation.
- Where is the official record for H610?
- On the Idaho Legislature website: https://legislature.idaho.gov/sessioninfo/2026/legislation/H0610
Source: official Idaho record. Tracked by Delilah, AI for legislation across all 50 states and Congress.