Homestead Property Tax Exemption Proration Eliminated
Summary
Idaho House Bill H0843 was signed into law on March 30, 2026, eliminating the proration requirement for the homestead property tax exemption. The bill passed the House 68-0 and the Senate 32-0-3, amending existing revenue and taxation law to allow homeowners to claim the full homestead exemption without proportional reduction based on ownership timing during the tax year.
What changed
Idaho H0843 modifies existing property tax law by removing the proration mechanism for homestead exemptions. Previously, homestead exemptions could be prorated based on when during the tax year a homeowner claimed or transferred the exemption. Under the new law effective March 30, 2026, eligible homeowners may claim the complete homestead exemption without time-based proportional reduction.
Idaho homeowners and residential property owners should review their property tax exemption filings to ensure they are claiming the full exemption amount going forward. County assessors and local tax authorities must update their administration systems to reflect this change. Real estate professionals should advise clients that homestead exemption claims are no longer subject to proration calculations.
What to do next
- Review property tax exemption filings to confirm full exemption is being claimed
- Coordinate with county assessor to ensure exemption administration reflects new law
- Update exemption calculation procedures to remove proration methodology
Source document (simplified)
ChangeBridge / Idaho / H0843 Signed by Governor H0843 H Signed by Governor 2026-04-01
Amends existing law to eliminate proration of the homestead property tax exemption.
TAXATION -- Amends existing law to eliminate proration of the homestead property tax exemption.
Bill Details
State Idaho
Session 2026 Regular Session
Chamber House
Official Source legislature.idaho.gov/sessioninfo/2026/leg...
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Sponsors
Revenue and Taxation Committee
Action History
2026-04-01 H Reported Signed by Governor on March 31, 2026 Session Law Chapter Effective: 2026-03-30 H Delivered to Governor at 12:31 p.m. on March 30, 2026 2026-03-30 H Returned Signed by the President; Ordered Transmitted to Governor 2026-03-30 S Signed by President; returned to House 2026-03-30 S Received from the House enrolled/signed by Speaker 2026-03-27 H Reported Enrolled; Signed by Speaker; Transmitted to Senate 2026-03-26 H Returned from Senate Passed; to JRA for Enrolling 2026-03-26 S to House 2026-03-26 S Title apvd 2026-03-26 S Read third time in full -- PASSED 32-0-3 2026-03-23 S Read second time; filed for Third Reading 2026-03-20 S Reported out of Committee with Do Pass Recommendation; Filed for second reading 2026-03-17 S Introduced, read first time; referred to: Local Government & Taxation 2026-03-17 S Received from the House passed; filed for first reading 2026-03-16 H to Senate 2026-03-16 H Title apvd 2026-03-16 H Rules Suspended: 2026-03-16 H Read second time; Filed for Third Reading 2026-03-13 H Reported out of Committee with Do Pass Recommendation, Filed for Second Reading 2026-03-09 H Reported Printed and Referred to Revenue & Taxation 2026-03-06 H Introduced, read first time, referred to JRA for Printing
Votes
2026-03-16 House Third Reading Yea: 68 Nay: 0 2026-03-26 Senate Third Reading Yea: 32 Nay: 0
Committee Referrals
2026-03-09 H Revenue and Taxation 2026-03-17 S Local Government and Taxation
Bill Text Versions
0000-00-00 Introduced
Subjects
TAXATION Legislative data powered by LegiScan (CC BY 4.0)
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