Idaho 68th Legislature, 1st Regular Session (2025) Status: Enacted

H 130 — PROPERTY TAXES – Amends existing law to provide that a county board of equalization may exempt the property of certain hospitals from property taxes.

Last action — Reported Signed by Governor on April 14, 2025 Session Law Chapter 323 Effective: 01/01/2026

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 04, 2025. Enacted.

Signed by Governor Brad Little (Republican) on April 04, 2025.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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Prognosis

Likely to advance 70% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

112 added · 75 removed

112 line(s) added, 75 removed.

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130 BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO PROPERTY TAXES;
130, As Amended in the Senate, As Amended in the Senate BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO PROPERTY TAXES;
(1) For the purposes of this section, "hospital" means a hospital as defined by chap- ter 13, title 39, Idaho Code, and includes one (1) or more acute care, out- reach, satellite, outpatient, ancillary or support facilities of such hos- pital whether or not any such individual facility would independently sat- isfy the definition of hospital.
(1) For the purposes of this section, "hospital" means a hospital as defined by chap- ter 13, title 39, Idaho Code, and includes one (1) or more acute care, out - reach, satellite, outpatient, ancillary or support facilities of such hos - pital whether or not any such individual facility would independently sat - isfy the definition of hospital.
(2) The following property is exempt may, in the discretion of the board of equalization for the county in which the property lies, be exempted from taxation:
nonprofit medical clinics as defined in section 39-1319, Idaho Code, and facilities designated by the centers for medicare and medicaid services of the federal department of health and human services as a critical access hospital or a rural emergency hospital.
the real property owned and personal property, including medical equipment, owned or leased by a hospital corporation or a county hospital or hospital district that is operated as a hospital and the necessary grounds used therewith.
(2) The following property is exempt from taxation:
the real property owned and personal property, including medical equipment, owned or leased by a nonprofit hospital corporation or, a county hospital, a critical access hospital, a rural emergency hospital, or a hospital district that is oper- ated as a hospital and the necessary grounds used therewith.
and personal property, including medical equipment, owned or leased by a nonprofit hospi - tal, a county hospital, or a hospital district that is located and used in a hospital.
provided, property already exempt or el - igible for exemption shall not be affected by the provisions of this subsec - tion.
provided, property already exempt or el- igible for exemption shall not be affected by the provisions of this subsec- tion.
(4) (3) The corporation must show that the hospital:
(4) (3) The corporation In order to receive a property tax exemption, a nonprofit hospital must show that the hospital:
(a) Is organized as a nonprofit corporation pursuant to chapter 30, ti- tle 30, Idaho Code, or pursuant to equivalent laws in its state of incor- poration;
(a) Is Provide documentation showing that it is organized as a non- profit corporation pursuant to chapter 30, title 30, Idaho Code, or pursuant to equivalent laws in its state of incorporation;
and (b) Has received an exemption from taxation from the internal revenue service pursuant to section 501(c)(3) of the Internal Revenue Code.
(b) Has Provide documentation showing that it has received an exemp- tion from taxation from the internal revenue service pursuant to sec- tion 501(c)(3) of the Internal Revenue Code.
(c) Provide a copy of its internal revenue service form 990 schedule H;
and (d) For hospitals that are not facilities designated by the centers for medicare and medicaid services of the federal department of health and human services as critical access hospitals:
(i) Provide a copy of its most recent community health needs as- sessment and its adopted implementation strategy to meet the com - munity health needs identified in the assessment as required by section 26 U.S.C.
501(r);
(ii) Provide a copy of its written financial assistance policy and policy related to emergency medical care as required by section 26 U.S.C.
501(r);
(iii) Limit the amount charged for emergency or other medically necessary care provided to individuals eligible for assistance under its financial assistance policy pursuant to 26 U.S.C.
501(r);
(iv) Make reasonable efforts to determine whether an individual is eligible for its financial assistance policy before engaging in extraordinary collection actions pursuant to 26 U.S.C.
501(r);
and (v) Provide a general public benefit to the county in which it is located as measured by its annual community benefit report filed with the board of equalization.
(6) (4) If a hospital corporation uses property for business purposes from which a revenue is derived that is not directly related to the hospital corporation's exempt purposes, then the property shall may be assessed and taxed as any other property.
(6) (4) If a nonprofit hospital corporation uses property for business purposes from which a revenue is derived that is not directly related to the hospital corporation's nonprofit hospital's exempt purposes, then the property shall be assessed and taxed as any other property.
If property is used in part by a hospital corpo- ration for such purposes, then the board of equalization, in its discretion, may provide that the assessor shall determine the value of the entire prop- erty and the value of the part used that is not directly related to the hospi- tal corporation's exempt purposes.
If property is used in part by a nonprofit hospital corporation for such purposes, then the assessor shall determine the value of the entire property and the value of the part used that is not directly related to the hospital corporation's nonprofit hospital's exempt purposes.
If the value of the part that is not di - rectly related to the hospital corporation's exempt purposes is determined to be three percent (3%) or less than the value of the entire property, then the property shall remain exempt.
If the value of the part that is not directly related to the hospital corporation's nonprofit hospital's exempt purposes is determined to be three percent (3%) or less than the value of the entire property, then the property shall remain exempt.
If the value of the part that is not di - rectly related to the hospital corporation's exempt purposes is determined to be more than three percent (3%) of the value of the entire property, then the assessor shall assess the proportionate part of the property, including the value of the real estate used for such purposes.
If the value of the part that is not directly related to the hospital corporation's nonprofit hospital's exempt purposes is determined to be more than three percent (3%) of the value of the entire property, then the assessor shall assess the pro- portionate part of the property, including the value of the real estate used for such purposes.
The board of equaliza- tion may consider such information in determining whether to grant an exemp - tion and whether any such exemption shall be full or partial.
(7) (5) A nonprofit hospital corporation issued an exemption from prop- erty taxation pursuant to this section and operating a hospital having one hundred fifty (150) or more patient beds shall prepare a community benefits report to be filed with the board of equalization by December 31 of each year.
(7) (5) A hospital corporation issued an exemption from property tax- ation pursuant to this section and operating a hospital having one hundred fifty (150) or more patient beds shall prepare a community benefits report to be filed with the board of equalization by December 31 of each year.
The report shall include audited information and shall itemize the:
The report shall itemize the hospital's amount of unreimbursed services for the prior year (including charity care, bad debt, and under-reimbursed care covered through government programs);
(a) The nonprofit hospital's amount of unreimbursed services for the prior year (including from patients who are financially unable to pay for the cost of the care they received, charity care, bad debt, and un- derreimbursed care covered through government programs) ;
special services and programs the hospital provides below its actual cost;
special (b) Special services and programs the hospital provides below its ac- tual cost;
donated time, funds, subsidies and in-kind services;
donated (c) Donated time, funds, subsidies, and in-kind services;
additions to capital such as physical plant and equipment;
additions (d) Additions to capital such as physical plant and equipment;
and indication of the process the hospital has used to determine general community needs that coincide with the hospital's mission.
and in- dication of the (e) The methodology used to determine how much the cost of care exceeds government reimbursements for those services;
and (f) The process the hospital has used to determine general community needs that coincide with the hospital's mission.
Neither the submission of the report nor the contents shall be a basis for the approval or denial of a corporation's property tax exemption.
Neither the submission of the report nor the contents shall be a basis for the approval or de - nial of a corporation's property tax exemption.
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Amendments

1 amendment

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Action History

  1. Reported Signed by Governor on April 14, 2025 Session Law Chapter 323 Effective: 01/01/2026

  2. Delivered to Governor at 10:36 a.m. on April 4, 2025

  3. Returned Signed by the President; Ordered Transmitted to Governor

  4. Signed by President; returned to House

  5. Received from the House enrolled/signed by Speaker

  6. Reported Enrolled; Signed by Speaker; Transmitted to Senate

  7. Rules Suspended: Ayes 69 Nays 0 Abs/Excd 1, read in full as required – PASSED - 58-11-1AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Boyle, Bruce, Burgoyne, Cayler, Cheatum, Cornilles, Crane(12), Crane(13), Dygert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Handy, Harris, Hawkins, Healey, Hill, Holtzclaw, Horman, Hostetler, Leavitt, Marmon, Mendive, Mickelsen, Miller, Mitchell, Monks, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Scott(Dotson), Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude(Harris), Weber, Wheeler, Wisniewski, Mr. SpeakerNAYS – Berch, Cannon, Church, Egbert, Green, Manwaring, Mathias, McCann, Nelsen, Rubel, SauterAbsent – ClowFloor Sponsor - Tanner(14)Title apvd - to enrol

  8. Read second time as amended in Senate; Filed for Third Reading

  9. Read first time as amended in Senate; Filed for Second Reading

  10. Reported Engrossed; Filed for First Reading of Engrossed Bills

  11. Bills as Amended Referred to JRA for Engrossing

  12. Returned from the Senate Amended; Held at Desk

  13. House Concurred in Senate Amendments

  14. Returned from the Senate Amended; Held at Desk

  15. Rules Suspended (2/3 Vote - Read in full as required) – PASSED - 30-2-3AYES – Adams, Anthon, Bernt, Bjerke, Carlson, Coho(Lenney), Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lent, Nichols, Okuniewicz, Ricks, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woller(Rabe), Zito, ZuiderveldNAYS – Blaylock, CookAbsent and excused – Burtenshaw, Ruchti, WoodwardFloor Sponsor - ToewsTitle apvd - to House

  16. Read second time as amended in the Senate, filed for Third Reading

  17. Read first time as amended in the Senate; Filed for Second Reading

  18. Amendments reported printed

  19. Reported out as amended; filed for first reading

  20. Amendments ordered printed

  21. Placed in the Committee of the Whole

  22. Referred to 14th Order for amendment

  23. Read second time as amended in the Senate, filed for Third Reading

  24. Read first time as amended in the Senate; Filed for Second Reading

  25. Amendments reported printed

  26. Reported out as amended; filed for first reading

  27. Amendments ordered printed

  28. Placed in the Committee of the Whole

  29. Reported out of committee; to 14th Order for amendment

  30. Introduced, read first time; referred to: Local Government & Taxation

  31. Received from the House passed; filed for first reading

  32. Read Third Time in Full – PASSED - 39-28-3AYES – Alfieri, Andrus, Barbieri, Beiswenger, Boyle, Bruce, Burgoyne, Cayler, Crane(12), Crane(13), Ehardt, Ehlers, Harris, Hawkins, Healey, Hill, Holtzclaw, Horman, Hostetler, Leavitt, Marmon, Mendive, Miller, Mitchell, Monks, Palmer, Pickett, Price, Rasor, Redman, Scott, Shepherd, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Wisniewski, Mr. SpeakerNAYS – Achilles, Berch, Cannon, Church, Dygert, Egbert, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Handy, Manwaring, Mathias, McCann, Mickelsen, Nelsen, Petzke, Pohanka, Raybould, Raymond, Rubel, Sauter, Shirts, Weber, WheelerAbsent – Cheatum, Clow, CornillesFloor Sponsor - Tanner(14)Title apvd - to Senate

  33. U.C. to hold place on third reading calendar until Monday, February 24, 2025

  34. Read second time; Filed for Third Reading

  35. Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

  36. Reported Printed and Referred to Revenue & Taxation

  37. Introduced, read first time, referred to JRA for Printing

Sponsors

  • REVENUE AND TAXATION COMMITTEE · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 104 not signed on · 29 voted No

Sponsors (1)

  • REVENUE AND TAXATION COMMITTEE

Co-sponsors (0)

None.

Not signed on (104)

104 members have not signed on to this bill.

Show all 104 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Rules Suspended: Ayes 69 Nays 0 Abs/Excd 1, read in full as required –

Passed 58 Yea · 11 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 9001
Republican 47500
Democrat 2600
Total 581101
% of votes cast 83%16%0%1%
How each member voted (70)
Member Party Vote
Achilles — Yea
Andrus — Yea
Crane — Yea
Crane — Yea
Horman — Yea
Tanner — Yea
Tanner — Yea
Mr. Speaker — Yea
Clow — Not Voting
Vander Woude — Yea
Brooke Green Democrat Nay
Chris Mathias Democrat Nay
Ilana Rubel Democrat Nay
John Gannon Democrat Yea
Megan Egbert Democrat Nay
Monica C. Church Democrat Nay
Soñia R. Galaviz Democrat Yea
Steve Berch Democrat Nay
Barbara Ehardt Republican Yea
Ben G. Fuhriman Republican Yea
Brandon Mitchell Republican Yea
Britt Raybould Republican Yea
Bruce D. Skaug Republican Yea
Charlie Shepherd Republican Yea
Chris Bruce Republican Yea
Clay Handy Republican Yea
Clint Hostetler Republican Yea
Cornel S. Rasor Republican Yea
Dale R. Hawkins Republican Yea
Dan Garner Republican Yea
David J. Leavitt Republican Yea
David M. Cannon Republican Nay
Dori Healey Republican Yea
Douglas T. Pickett Republican Yea
Dustin Manwaring Republican Nay
Elaine Price Republican Yea
Faye Thompson Republican Yea
Heather Scott Republican Yea
Jack Nelsen Republican Nay
James Holtzclaw Republican Yea
James Petzke Republican Yea
Jason A. Monks Republican Yea
Jeff Ehlers Republican Yea
Jeff J. Cornilles Republican Yea
Jerald Raymond Republican Yea
Joe A. Palmer Republican Yea
Joe Alfieri Republican Yea
John Shirts Republican Yea
Jon O. Weber Republican Yea
Jordan Redman Republican Yea
Josh Wheeler Republican Yea
Judy Boyle Republican Yea
Kent A. Marmon Republican Yea
Lori Ann McCann Republican Nay
Lucas B. Cayler Republican Yea
Marco Adam Erickson Republican Yea
Mark Harris Republican Yea
Mark Sauter Republican Nay
Mike J. Pohanka Republican Yea
Richard W. “Rick” Cheatum Republican Yea
Robert “Rob” Beiswenger Republican Yea
Rod Furniss Republican Yea
Ron Mendive Republican Yea
Shawn Dygert Republican Yea
Stephanie Jo Mickelsen Republican Yea
Steve Miller Republican Yea
Tanya Burgoyne Republican Yea
Ted Hill Republican Yea
Tony Wisniewski Republican Yea
Vito Barbieri Republican Yea

Official roll call →

Rules Suspended (2/3 Vote Read in full as required) –

Passed 30 Yea · 2 Nay · 3 Other
Party YeaNayPresentNot Voting
Republican 23202
Unaffiliated 3000
Democrat 4001
Total 30203
% of votes cast 86%6%0%9%
How each member voted (35)
Member Party Vote
Coho — Yea
Woller — Yea
Den Hartog — Yea
Carrie Semmelroth Democrat Yea
James D. Ruchti Democrat Not Voting
Janie Ward-Engelking Democrat Yea
Melissa Wintrow Democrat Yea
Ron C. Taylor Democrat Yea
Ben Adams Republican Yea
Ben Toews Republican Yea
Brandon Shippy Republican Yea
C. Scott Grow Republican Yea
Camille Blaylock Republican Nay
Carl J. Bjerke Republican Yea
Christy Zito Republican Yea
Cindy J. Carlson Republican Yea
Codi Galloway Republican Yea
Daniel D. Foreman Republican Yea
Dave Lent Republican Yea
Doug Okuniewicz Republican Yea
Doug Ricks Republican Yea
Glenneda Zuiderveld Republican Yea
James W. “Jim” Woodward Republican Not Voting
Jim Guthrie Republican Yea
Josh Keyser Republican Yea
Joshua Kohl Republican Yea
Julie VanOrden Republican Yea
Kelly Arthur Anthon Republican Yea
Kevin Cook Republican Nay
Mark Harris Republican Yea
Phil Hart Republican Yea
Tammy Nichols Republican Yea
Todd M. Lakey Republican Yea
Treg A. Bernt Republican Yea
Van T. Burtenshaw Republican Not Voting

Official roll call →

Read Third Time in Full –

Passed 39 Yea · 28 Nay · 3 Other
Party YeaNayPresentNot Voting
Republican 311902
Unaffiliated 8101
Democrat 0800
Total 392803
% of votes cast 56%40%0%4%
How each member voted (70)
Member Party Vote
Andrus — Yea
Crane — Yea
Crane — Yea
Horman — Yea
Tanner — Yea
Tanner — Yea
Mr. Speaker — Yea
Achilles — Nay
Clow — Not Voting
Vander Woude — Yea
Brooke Green Democrat Nay
Chris Mathias Democrat Nay
Ilana Rubel Democrat Nay
John Gannon Democrat Nay
Megan Egbert Democrat Nay
Monica C. Church Democrat Nay
Soñia R. Galaviz Democrat Nay
Steve Berch Democrat Nay
Barbara Ehardt Republican Yea
Ben G. Fuhriman Republican Nay
Brandon Mitchell Republican Yea
Britt Raybould Republican Nay
Bruce D. Skaug Republican Yea
Charlie Shepherd Republican Yea
Chris Bruce Republican Yea
Clay Handy Republican Nay
Clint Hostetler Republican Yea
Cornel S. Rasor Republican Yea
Dale R. Hawkins Republican Yea
Dan Garner Republican Nay
David J. Leavitt Republican Yea
David M. Cannon Republican Nay
Dori Healey Republican Yea
Douglas T. Pickett Republican Yea
Dustin Manwaring Republican Nay
Elaine Price Republican Yea
Faye Thompson Republican Yea
Heather Scott Republican Yea
Jack Nelsen Republican Nay
James Holtzclaw Republican Yea
James Petzke Republican Nay
Jason A. Monks Republican Yea
Jeff Ehlers Republican Yea
Jeff J. Cornilles Republican Not Voting
Jerald Raymond Republican Nay
Joe A. Palmer Republican Yea
Joe Alfieri Republican Yea
John Shirts Republican Nay
Jon O. Weber Republican Nay
Jordan Redman Republican Yea
Josh Wheeler Republican Nay
Judy Boyle Republican Yea
Kent A. Marmon Republican Yea
Lori Ann McCann Republican Nay
Lucas B. Cayler Republican Yea
Marco Adam Erickson Republican Nay
Mark Harris Republican Yea
Mark Sauter Republican Nay
Mike J. Pohanka Republican Nay
Richard W. “Rick” Cheatum Republican Not Voting
Robert “Rob” Beiswenger Republican Yea
Rod Furniss Republican Nay
Ron Mendive Republican Yea
Shawn Dygert Republican Nay
Stephanie Jo Mickelsen Republican Nay
Steve Miller Republican Yea
Tanya Burgoyne Republican Yea
Ted Hill Republican Yea
Tony Wisniewski Republican Yea
Vito Barbieri Republican Yea

Official roll call →

Subjects

taxation healthcare
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Frequently asked questions

Who sponsors H 130?
H 130 is sponsored by REVENUE AND TAXATION COMMITTEE.
What is the current status of H 130?
This bill has been enacted into law. Introduced February 04, 2025. Enacted.
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