Amendment vs bill Amendment vs Engrossed

Struck = removed from the bill ยท added = the amendment's new text.

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LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature First Regular Session - 2025 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO.
LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature First Regular Session - 2025 Moved by Toews Seconded by Harris IN THE SENATE SENATE AMENDMENT TO SENATE AMENDMENT TO H.B.
130, As Amended in the Senate, As Amended in the Senate BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO PROPERTY TAXES;
NO.
AMENDING SECTION 63-602D, IDAHO CODE, TO REVISE PROVISIONS REGARDING PROPERTY TAX EXEMPTIONS FOR CERTAIN HOSPITALS AND TO MAKE A TECHNICAL CORRECTION;
130 AMENDMENT TO THE AMENDMENT TO SECTION 1 On page 1 of the printed amendment, delete lines 2 through 12, and insert:
AND PROVIDING AN EFFECTIVE DATE.
"On page 1 of the printed bill, delete lines 8 through 19, and insert:
Be It Enacted by the Legislature of the State of Idaho:
"63-602D.
SECTION 1.
That Section 63-602D, Idaho Code, be, and the same is hereby amended to read as follows:
63-602D.
(3) If real property, not currently exempt from taxation, is being pre- pared for use as a hospital, the value of the bare land only shall be taxed while the property is being prepared for use as a hospital.
";
All improvements to and construction on the real property, while it is being prepared for use as a hospital, shall be exempt from taxation.
and delete line 42.
For purposes of this section, property is being "prepared for use as a hospital" if the corporation has be - gun construction of a hospital project as evidenced by obtaining a building permit that will, on completion, qualify such property for an exemption and, as of the assessment date, has not abandoned the construction.
On page 2, delete lines 1 through 39, and insert:
Construc - tion shall not be considered abandoned if it has been delayed by causes and circumstances beyond the corporation's control or when delay is caused by an event that has occurred in the absence of the corporation's willful ne - glect or intentional acts, omissions or practices engaged in by the corpora - tion for the purpose of impeding progress.
"(4) (3) The corporation In order to receive a property tax exemption, a nonprofit hospital must show that the hospital:
Notwithstanding the foregoing, in no event shall improvements to property that is being prepared for use as a hospital qualify for an exemption from ad valorem property tax under this subsection for more than three (3) consecutive tax years;
upon completion of construction and obtaining a certificate of occupancy, the entire real prop - erty shall be exempt from taxation if the corporation meets the requirements of subsection (4) of this section;
provided, property already exempt or el- igible for exemption shall not be affected by the provisions of this subsec- tion.
(4) (3) The corporation In order to receive a property tax exemption, a nonprofit hospital must show that the hospital:
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.
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.".".
SECTION 2.
This act shall be in full force and effect on and after Jan- uary 1, 2026.