Hospital property tax exemptions
PROPERTY TAXES – Amends existing law to revise provisions regarding hospital property tax exemptions.

RS30508 / H0246

This proposed 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. Facilities designated by the Centers for Medicare & Medicaid Services (CMS) as critical access hospitals, rural health clinics, and federally qualified health centers would remain exempt when owned by qualified non-profits.

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.

Bill Events
Date Description
03/01 Introduced, read first time, referred to JRA for Printing
03/02 Reported Printed and Referred to Revenue & Taxation