This bill introduces a new chapter, Chapter 26, to Title 63 of the Idaho Code, titled the "County Property Tax Relief Act." It allows county residents to approve a county transient room tax, which can be levied by the Board of County Commissioners at a rate not exceeding three percent of sales from hotels, motels, short-term rentals, and campgrounds. The bill outlines the legislative intent to alleviate the tax burden on residential property owners by shifting some of it to visitors utilizing county services. The tax revenue must be used primarily for property tax relief and public safety services, with at least fifty percent allocated to a County Property Tax Relief Fund.

Additionally, the bill amends Section 63-1804 of the Idaho Code to clarify the duties of short-term rental marketplaces and their owners regarding tax collection and compliance. It specifies that if a short-term rental owner offers their property directly to occupants without using a marketplace, they must adhere to the same tax requirements. The bill also includes technical corrections and establishes a timeline for compliance with the new regulations. An emergency clause is included, making the act effective on July 1, 2025.

Statutes affected:
Bill Text: 63-1804