The bill amends Section 63-602D of the Idaho Code to revise property tax exemptions for certain hospitals and includes a technical correction. It expands the definition of "hospital" to include nonprofit medical clinics and facilities designated as critical access hospitals or rural emergency hospitals. The bill also clarifies that property owned or leased by these entities, including personal property and medical equipment, is exempt from taxation. Additionally, it removes previous language regarding the taxation of real property being prepared for use as a hospital and establishes new requirements for nonprofit hospitals to qualify for tax exemptions.

To qualify for property tax exemptions, nonprofit hospitals must provide documentation proving their nonprofit status, tax exemption from the IRS, and a community health needs assessment, among other requirements. The bill mandates that hospitals with 150 or more patient beds prepare an annual community benefits report detailing their unreimbursed services, special programs, and community needs assessments. The act will take effect on January 1, 2026.

Statutes affected:
Bill Text: 63-602D
Engrossment 1: 63-602D