Idaho legislation · 2026 Regular Session
Idaho H760: TAXATION – Amends existing law to revise provisions regarding a certain property tax exemption for low-income housing.
Status: Failed, March 25, 2026
What the bill says
An act relating to property taxes; amending section 63-602gg, idaho code, to revise provisions regarding property tax exemptions for low-income housing owned by nonprofit organizations; and declaring an emergency and providing an effective date.
From the introduced text:
AN ACT RELATING TO PROPERTY TAXES; AMENDING SECTION 63-602GG, IDAHO CODE, TO REVISE PROVISIONS REGARDING PROPERTY TAX EXEMPTIONS FOR LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS; AND DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE. Be It Enacted by the Legislature of the State of Idaho: SECTION 1. That Section 63-602GG, Idaho Code, be, and the same is hereby amended to read as follows: 63-602GG. PROPERTY EXEMPT FROM TAXATION -- LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS. (1) As provided in this section, the board of county commissioners may, at its discretion, exempt all or a portion of lowincome housing owned by nonprofit organizations shall be exempt from taxation. (2) In order to qualify as a nonprofit organization under this section, an organization must demonstrate that: (a) It is organized as a nonprofit corporation pursuant to chapter 30, title 30, Idaho Code, or pursuant to equivalent laws in the applicable state of incorporation; and (b) It has received an exemption from taxation from the internal revenue service pursuant to section 501(c)(3) of the Internal Revenue Code; and. (c) No proceeds or tax benefits of the organization or from the low-income housing property owned by the organization shall inure to any individual or for-profit entity other than normal employee compensation. (3) In order to qualify for the exemption provided in this section, the …
Sponsors
- Committee, Revenue And Taxation · primary sponsor
Latest actions
- : Returned from Senate Failed; Filed in the office of the Chief Clerk
- : FAILED - 15-20-0AYES – Bernt, Burtenshaw, Cook, Den Hartog, Grow, Guthrie, Lent, Rabe, Ruchti, Semmelroth, Taylor, VanOrden, Ward-Engelking, Wintrow, WoodwardNAYS – Adams, Anthon, Bjerke(Bjerke), Blaylock, Carlson, Foreman, Galloway, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Nichols, Okuniewicz, Ricks, Shippy, Toews, Zito, ZuiderveldAbsent and excused – NoneFloor Sponsor - No sponsor data.Ret’d to House
- : Motion to reconsider - PASSED
- : Notice to reconsider - Held at Desk
- : Read third time in full – FAILED - 17-17-1Tie vote - President voted NAYAYES – Bernt, Blaylock, Burtenshaw, Cook, Den Hartog, Grow, Guthrie, Rabe, Ricks, Ruchti, Semmelroth, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, WoodwardNAYS – Adams, Anthon, Carlson, Foreman, Galloway, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Shippy, Zito, ZuiderveldAbsent and excused – Bjerke(Bjerke)Floor 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 - 39-28-3AYES – Alfieri, Berch, Bingham, Bruce, Cannon, Cheatum, Church, Cornilles, Dygert, Egbert, Erickson(Larsen), Fuhriman, Furniss, Galaviz, Gannon, Garner, Hall(Stone), Handy, Haws, Healey, Holtzclaw, Mathias, Mendive, Mickelsen, Miller, Mitchell, Nelsen, Petzke, Pohanka, Raybould, Raymond, Redman, Rubel, Sauter, Shepherd, Shirts, Veile, Weber, WheelerNAYS – Barbieri, Beiswenger, Boyle, Burgoyne, Cayler, Crane(12), Crane(13), Ehardt, Ehlers, Harris, Hawkins, Hill, Hostetler, Leavitt, Marmon, Monks, Palmer, Pickett, Price, Rasor, Scott, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Wisniewski, Mr. SpeakerAbsent – Green, Manwaring, McCannFloor Sponsor - WeberTitle apvd - to Senate
Votes
- Floor Vote (FAILED) (March 25, 2026): 15 yea, 20 nay, failed
- Read third time in full (March 24, 2026): 17 yea, 17 nay, failed
- Read Third Time in Full (March 9, 2026): 39 yea, 28 nay, passed
Subjects: TAXATION
Common questions
- What is H760?
- H760 is a bill in the Idaho Legislature (2026 Regular Session): TAXATION – Amends existing law to revise provisions regarding a certain property tax exemption for low-income housing.
- What does H760 do?
- In its own words: An act relating to property taxes; amending section 63-602gg, idaho code, to revise provisions regarding property tax exemptions for low-income housing owned by nonprofit organizations; and declaring an emergency and providing an effective date.
- What is the status of H760?
- Failed as of March 25, 2026. Latest action: Returned from Senate Failed; Filed in the office of the Chief Clerk (March 25, 2026).
- Who sponsored H760?
- Committee, Revenue And Taxation.
- Where is the official record for H760?
- On the Idaho Legislature website: https://legislature.idaho.gov/sessioninfo/2026/legislation/H0760
Source: official Idaho record. Tracked by Delilah, AI for legislation across all 50 states and Congress.