This bill amends Section 63-802 of the Idaho Code to revise the limitations on budget requests and exceptions for taxing districts. Key changes include the introduction of a new provision allowing cities with populations under 30,000, along with fire protection and ambulance service districts serving such cities, to increase their total budget by up to 15%, rather than the standard 8%. Additionally, the bill allows taxing districts to recover forgone increases in property tax revenues under certain conditions, including public notice and hearings. It also specifies that if a taxing district budgets less than the maximum allowable increase prior to 2026, it can reserve the right to recover that increase in subsequent years.

Furthermore, the bill amends Section 31-1423 to clarify the tax levy process for fire protection districts, ensuring that any consolidated districts can benefit from accumulated forgone increases from the former districts. The act includes a severability clause, ensuring that if any part of the bill is found invalid, the remaining provisions will still be effective. The bill is declared an emergency measure, taking effect immediately upon passage and retroactively to January 1, 2026.

Statutes affected:
Bill Text: 63-802, 31-1423