Did you know? 2023 Legislative Summary
2023 Legislative Summary
The First Regular Session of the 67th Idaho Legislature began on January 9, 2023, and adjourned Sine Die on April 6, 2023.
The session addressed:
861 legislative ideas
595 ideas introduced to the house and senate
317 bills passed the house and senate
312 bills signed into law by the governor
Property Tax Relief, Schools, Homes, H292
Effective January 1, 2023, and March 29, 2023, this legislation incorporated various complex ideas. Idaho has introduced innovative measures aimed at revising its educational funding and homeowner tax relief frameworks. Central to this legislation is the formation of the School District Facilities Fund within the state treasury. This fund marks a departure from traditional property tax-funded school levies, opting instead for a financing model that draws on sales tax revenue, contributions from the Idaho Tax Rebate Fund, and any surplus in the General Fund. This shift reflects a broader strategy to diversify funding sources for educational infrastructure, potentially easing the property tax burden on Idaho residents.
Moreover, the legislation pioneers the creation of the Homeowner Property Tax Relief Account, also to be financed through sales tax revenue, the Idaho Tax Rebate Fund, and General Fund surpluses. This account will facilitate a more targeted approach to property tax relief by enabling county assessors to compile a Homeowner Property Tax Relief roll. This roll is designed to itemize the current year's levy for each tax code area, enumerate the amount of eligible property taxes levied on each qualifying homestead, and aggregate the total eligible property taxes levied on all properties within the county benefiting from the homestead property tax exemption. The legislation's intricate mechanisms for educational funding and tax relief underscore a comprehensive approach to fiscal policy, aiming to enhance both educational infrastructure and homeowners' financial well-being.
Veterans, Permanently Disabled, Tax Relief, H258
Effective March 24, 2023, this legislation amended existing law to revise provisions regarding property tax reduction for certain permanently disabled veterans. H258, aimed at enhancing property tax relief measures for permanently disabled veterans. This pivotal legislation redefines the conditions under which veterans, who are deemed to have a 100% service-connected, permanent, and total disability, can access property or occupancy tax reductions. A noteworthy aspect of H258 is the provision that allows eligible veterans to maintain their tax reduction benefits year over year without the need to reapply annually. This enduring benefit, however, is contingent upon the veteran maintaining the same homestead. Should a veteran opt to change homesteads, a new application for the tax reduction benefit must be submitted. This legislative change not only simplifies the process for obtaining vital tax relief for our nation's heroes but also acknowledges the enduring nature of their sacrifices by ensuring continuous support without the bureaucratic necessity of annual reapplication, thereby providing a measure of financial stability and recognition of their service.
See the bill and Idaho Code 63-705A
Legal Notices, Publication, H90
The legislative landscape surrounding the publication of legal notices underwent a notable transformation with the enactment of H90, effective July 1, 2023. This legislation modernizes the previously existing mandates for disseminating legal notices by permitting their publication on "a public legal notice website" as an alternative to the traditional method of publication on a newspaper's website or app. This amendment marks a significant shift towards leveraging digital platforms for legal notifications, reflecting the evolving consumption patterns of information.
A critical aspect of H90 is the acknowledgment of the electronic publication date of legal notices as meeting the requirement for the commencement of publication. This provision ensures a streamlined process that aligns with the digital era's immediacy and accessibility. Moreover, the legislation provides a safeguard where if a legal notice is correctly submitted to a newspaper for publication but fails to be published correctly, the notice will still be deemed valid. This clause mitigates potential procedural discrepancies, ensuring that the essential purpose of legal notices—to inform the public about governmental actions that might impact them—is not compromised.
Legal notices, encompassing a range of communications such as trustee’s sale notices, foreclosure notices, probate notices, and announcements of unclaimed property, serve as a critical tool for ensuring transparency and public awareness regarding legal and governmental proceedings. By adjusting the requirements for publishing these notices, H90 adapts to the digital age's demands, ensuring that the critical role of legal notices in maintaining informed citizenry continues effectively.
See the bill and Idaho Code 60-106A
Notices, Websites, H65
The passage of bill H65 on July 1, 2023, represents a strategic update to the way legal and procedural information is communicated within Idaho's legislative framework. By removing specific URL links from the Idaho Code, the bill shifts towards providing general instructions directing consumers to seek additional information through the websites of the Department of Housing and Urban Development (HUD) or the Idaho Attorney General. This approach not only future-proofs the statute against changes in web addresses but also simplifies the process for consumers looking for authoritative information, ensuring that they are guided to the most current and accurate sources.
Furthermore, H65 brings a modernization of the language concerning the requirements for issuing written notices, reflecting the evolving nature of communication in the digital age. Specifically, it impacts Idaho Code 45-1602, which mandates the provision of certain notices to homeowners or property owners in the foreclosure process. By updating how these notices and directions are referenced within the law, H65 ensures that the statutory language remains relevant and accessible, facilitating clearer understanding and compliance in matters as critical as foreclosure proceedings. This legislative adjustment underscores an ongoing commitment to legal clarity and the importance of keeping statutory language in step with technological advancements and changing information dissemination practices.
See the bill and Idaho Code 45-1506C & 45-1602
Accessory Dwelling Units, Regulation, H166a
With the introduction of bill H166a, effective April 3, 2023, Idaho has taken a significant step towards expanding housing options and empowering homeowners. This legislative measure grants private property owners the unequivocal right to establish internal Accessory Dwelling Units (ADUs) within their owner-occupied residential properties. In a move to further solidify this right, the bill specifies that starting July 1, 2023, no new covenants, conditions, or restrictions (CC&Rs) that outright prohibit the creation of an ADU can be introduced, amended, or applied. This ensures that homeowners are not hindered by neighborhood or association rules from making the most of their property.
However, it's important to clarify that the term "internal ADU" as defined under H166a, strictly refers to units within the existing structure of a property and does not extend to detached structures or mobile living units such as campers, motorhomes, recreational vehicles, tiny homes on wheels, or any similar dwellings that are mobile. This distinction aims to maintain the aesthetic and structural integrity of residential areas while still offering a flexible approach to address housing needs. Through this legislation, Idaho acknowledges the growing demand for diverse housing solutions and supports homeowners in maximizing their property's potential.
See the bill and Idaho Code 55-3212 & 55-618
Homeowner’s Associations, Condos, Fees, H157
The enactment of legislation H157 on July 1, 2023, marks a pivotal development in the relationship between homeowners and their associations (HOAs) or the management companies that represent them, especially concerning financial transactions and transparency. This legislation unequivocally states that HOAs or their management companies are prohibited from imposing a fee on property owners for the issuance of an account statement. By classifying any attempt to levy such a fee as a violation of the Idaho Consumer Protection Act, H157 provides a robust safeguard for homeowners against undue financial burdens imposed by their associations. This measure not only enhances the transparency and accountability of HOAs and their management entities but also reinforces the rights of property owners, ensuring they have free access to crucial information about their accounts without facing additional financial hurdles. Through this legislative adjustment, Idaho strengthens consumer protection within the real estate sector, particularly for condo owners and members of homeowner associations, fostering a more equitable and transparent management practice.
See the bill and Idaho Code 55-1528 and 55-3205
Property Valuation, Assessors, H230
The legislative landscape governing property assessments witnessed a notable advancement with the introduction of bill H230, which took effect on July 1, 2023. This legislation introduces a critical provision to the existing statutes concerning the appraisal practices of county assessors, specifically targeting the valuation process for income-producing properties. A pivotal aspect of this bill is its focus on enhancing transparency and accountability in how assessors determine the market value of such properties for tax assessment purposes. It mandates that assessors, upon request from the property owner, must provide a detailed breakdown of the calculations employed in establishing the market value of the income-producing property. This includes an explicit elucidation of any portion of the property's value that is exempt under current statutes.
By requiring assessors to disclose the methodologies and calculations used to arrive at the market value, H230 significantly demystifies the assessment process for property owners. This provision not only fosters a greater understanding and trust between property owners and assessment authorities but also ensures that property owners are equipped to verify the accuracy of their assessments and understand any tax exemptions applied to their properties. The legislation underscores the importance of transparency in government operations, particularly in financial matters that directly affect taxpayers, thereby empowering property owners with the information needed to navigate the complexities of property taxation.
See the bill and Idaho Code 63-208
Property, Reasonable Fees, S1039a
The passage of legislation S1039a, effective July 1, 2023, signifies a crucial step forward in safeguarding the financial interests of residential tenants. This law institutes a fundamental requirement that any fees levied on a tenant must not only be reasonable but also explicitly agreed upon within the terms of the rental agreement. This legislation meticulously outlines that an owner is prohibited from imposing any fee, fine, assessment, interest, or additional cost on a tenant that exceeds what has been stipulated in the rental agreement. Additionally, it clarifies that charges not initially included in the rental agreement can only be enforced under two specific conditions: if the rental agreement is oral or if it is written and the tenant is given a 30-day written notice of the change.
This legislative measure is a significant stride toward enhancing transparency and fairness in landlord-tenant transactions, ensuring that tenants are not subject to unexpected or exorbitant fees beyond the agreed rental terms. By mandating clear communication and agreement on any financial obligations beyond the base rent, S1039a aims to prevent potential disputes and financial burdens on tenants, promoting a more equitable and predictable rental environment. This law underscores the importance of clear contractual terms and fair practice in residential leasing, reflecting a commitment to protecting tenants from unreasonable financial impositions.
See the bill and Idaho Code 55-314
Land, Water, Foreign Ownership, H173a
The enactment of H173a on April 3, 2023, marks a significant shift in the regulatory landscape regarding the ownership of critical natural resources in the State of Idaho. This legislation establishes a clear prohibition against foreign governments or entities controlled by foreign governments from purchasing, acquiring, or otherwise holding a controlling interest in several key assets within the state. Specifically, the law targets agricultural land, water rights, mining claims, and mineral rights, recognizing these resources as vital to Idaho's economic security and environmental sustainability. By restricting foreign control over these assets, H173a aims to safeguard local interests and ensure that the stewardship of Idaho's natural resources remains in hands aligned with the state and national interests. This legislative move reflects growing concerns over foreign influence on domestic agricultural and mineral resources, emphasizing the strategic importance of maintaining local control over assets that are essential for the state's prosperity and the well-being of its residents.
See the bill and Idaho Code 55-103
Endowment Land, Notice, Restriction, S1049
With the introduction of legislation S1049, effective July 1, 2023, a new layer of transparency and communication has been mandated concerning the use of state endowment lands in Idaho. This law requires the State Board of Land Commissioners to proactively notify the public of any closures, restrictions, regulations, or prohibitions of activities on these lands. By stipulating that notices must be prominently posted on the Idaho Department of Lands website, in their offices, and crucially, at access points such as gates, roads, or trails leading onto the endowment lands, the legislation ensures that individuals planning to use these areas are well-informed of any limitations on their activities. This approach not only aids in protecting the natural resources and integrity of endowment lands but also supports the public's right to access timely and accurate information about the conditions affecting their outdoor recreational or commercial activities. S1049 represents a significant step towards balancing the responsible stewardship of public lands with ensuring that the community remains engaged and informed about the management and use of these valuable resources.
See the bill and Idaho Code 58-156