Idaho legislation · 2026 Regular Session
Idaho H765: TAXING DISTRICTS – Amends existing law to allow fire protection districts to enter into certain agreements to transfer territory and to allow certain taxing districts to be exempt from certain budget limitations.
Status: Signed into law, April 2, 2026
What the bill says
An act relating to taxing districts; amending section 31-1411, idaho code, to revise provisions regarding the de-annexation and annexation of certain property and to make technical corrections; amending section 63-301a, idaho code, to provide for certain deductions from the new construction roll; amending section 63-802, idaho code, to revise provisions regarding certain budget limitations of fire districts and library districts and to make a technical correction; and declaring an emergency and providing retroactive application.
From the introduced text:
AN ACT RELATING TO TAXING DISTRICTS; AMENDING SECTION 31-1411, IDAHO CODE, TO REVISE PROVISIONS REGARDING THE DE-ANNEXATION AND ANNEXATION OF CERTAIN PROPERTY AND TO MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 63-301A, IDAHO CODE, TO PROVIDE FOR CERTAIN DEDUCTIONS FROM THE NEW CONSTRUCTION ROLL; AMENDING SECTION 63-802, IDAHO CODE, TO REVISE PROVISIONS REGARDING CERTAIN BUDGET LIMITATIONS OF FIRE DISTRICTS AND LIBRARY DISTRICTS AND TO MAKE A TECHNICAL CORRECTION; AND DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION. Be It Enacted by the Legislature of the State of Idaho: SECTION 1. That Section 31-1411, Idaho Code, be, and the same is hereby amended to read as follows: 31-1411. ANNEXATION OF TERRITORY IN SAME COUNTY -- PETITION -- HEARING -- ORDER -- CERTIFICATION TO COUNTY COMMISSIONERS -- ALTERNATE PROCEDURE -- ELECTION -- PETITION TO DE-ANNEX PROPERTY FROM EXISTING DISTRICT AND ANNEX INTO ANOTHER DISTRICT. (1) After the organization of a fire protection district, additional contiguous or noncontiguous territory lying within the same county may be added thereto and shall thereupon and thenceforth be included in such district. Territory that is not contained in an existing fire district, and is not immediately adjoining the boundaries of the fire district into which annexation is sought, may be annexed into the district provided the territory consists of not less than forty (40) contiguous acres. At least seventy-five percent …