STATEMENT OF PURPOSE
RS30315 / H0110
This legislation would allow the current property tax exemptions for the definition of “Hospital” as defined
by Chapter 13 title 39 of the Idaho Code to reside under the discretion of the Board of Equalization for the
county in which the property lies. The equalization board will have full authority to determine whether to grant
a property tax exemption in full, partial, or an exemption at all.
FISCAL NOTE
There will be no fiscal impact to state or local governments if this legislation passes because it does not create
or expand any programs and does not require the expenditure of any funds.
Contact:
Representative Josh Tanner
(208) 332-1000
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 02/09/2023, 9:55 AM


Statutes affected:
Bill Text: 63-602D