HOUSE BILL 109
Hospitals, property tax
PROPERTY TAXES – Amends existing law to revise provisions regarding property tax exemptions for hospitals.
RS30216 / H0109
This Legislation amends section 63-602D of Idaho Code by revising language regarding hospital property tax exemptions. For a medical facility to be exempt from property taxation it must meet the definition of a hospital as defined in Idaho Code Chapter 13, title 39. Administrative and medical facilities not contained within a hospital do not qualify for an exemption. Any property losing an exemption will not be included on any new construction roll.
There is no anticipated impact on the general fund. Local taxing districts that have properties losing exemptions should see a lower levy rate for all property taxpayers.
| Date | Description |
|---|---|
| 02/09 | Introduced, read first time, referred to JRA for Printing |
| 02/10 | Reported Printed and Referred to Revenue & Taxation |