Property tax, assessment
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “Property tax, assessment” Read the full text
2026 session
What it does
TAXATION – Amends existing law to revise a provision regarding the assessment of certain property.
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Introduced, read first time, referred to JRA for Printing · Jan 28, 2026
Reported Printed and Referred to Revenue & Taxation · Jan 29, 2026
Reported out of Committee with Do Pass Recommendation, Filed for Second Reading · Feb 5, 2026
Read second time; Filed for Third Reading · Feb 6, 2026
U.C. to hold place on third reading calendar one legislative day · Feb 9, 2026
Read Third Time in Full – PASSED - 68-0-2AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Hall(Stone), Handy, Harris, Hawkins, Haws, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wheeler, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – Cornilles, PetzkeFloor Sponsor - CheatumTitle apvd - to Senate · Feb 10, 2026
Received from the House passed; filed for first reading · Feb 11, 2026
Reported out of Committee with Do Pass Recommendation; Filed for second reading · Feb 23, 2026
Read second time; filed for Third Reading · Feb 24, 2026
Read third time in full – PASSED - 31-0-4AYES – Adams, Anthon, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Carlson, Cook, Foreman, Grow, Guthrie, Harris, Hart, Keyser, Keyser(Galloway), Kohl, Lakey, Lenney, Nichols, Okuniewicz, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Zito, ZuiderveldNAYS – NoneAbsent and excused – Den Hartog, Lent, Rabe, WoodwardFloor Sponsor - BerntTitle apvd - to House · Mar 6, 2026
Returned from Senate Passed; to JRA for Enrolling · Mar 9, 2026
Received from the House enrolled/signed by Speaker · Mar 10, 2026
Delivered to Governor at 3:53 p.m. on March 10, 2026 · Mar 11, 2026
Reported Signed by Governor on March 11, 2026 Session Law Chapter 19 Effective: Retroactive to 01/01/2026 · Mar 12, 2026
The numbers
1
sponsor on the bill
Sponsors
REVENUE AND TAXATION COMMITTEE
Recorded votes
Recorded voteSenate · 2026-03-06 · PASSED - 31-0-4 · AYES 31, NAYS 0, Absent and excused 4
Recorded voteHouse · 2026-02-10 · PASSED - 68-0-2 · AYES 68, NAYS 0, Absent 2
Roll-call results shown verbatim from the Idaho legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Reported Signed by Governor on March 11, 2026 Session Law Chapter 19 Effective: Retroactive to 01/01/2026 (Mar 12, 2026).