TAXING DISTRICTS – Amends existing law to allow fire protection districts to enter into certain agreements to transfer territory and to allow certain taxing districts to be exempt from certain budget limitations.
Reported Signed by Governor on March 27, 2026 Session Law Chapter 197 Effective: Retroactive to 01/01/2026
Summary
The bill revises Idaho code so fire protection districts can add or move territory, including non‑adjacent parcels of at least 40 acres, after a petition by owners and a hearing. It also changes how new‑construction values are recorded and removes certain budget caps for fire and library districts. The changes take effect retroactively to Jan. 1, 2026.
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