This bill amends Chapter 13 of Title 50 of the Idaho Code by adding a new section, 50-1335, which establishes an administrative process for the division of land that contains an approved or existing accessory dwelling unit or similar secondary structure. The intent of the legislation is to facilitate the separation of ownership or financing of such properties without the need for a full subdivision process, thereby addressing financing barriers for homeowners, builders, and lenders. The bill specifies that the division must not create additional residential entitlements or increase density beyond what is allowed by zoning regulations, and it requires that each resulting parcel has adequate legal access and utility service.

Additionally, the bill includes provisions to ensure that divisions made under this new process are recorded with the county recorder and include a declaration that restricts further division or development inconsistent with the section. It clarifies that the new process does not permit serial or recursive divisions and does not alter existing agricultural protections or local zoning standards. The bill declares an emergency and is set to take effect on July 1, 2026.