This bill amends two sections of the Idaho Code, specifically Section 34-302 regarding polling places and Section 63-602 concerning property tax exemptions. The amendment to Section 34-302 introduces a limitation of liability for property owners who allow their property to be used as polling places. It states that such owners do not owe a duty of care to keep the property safe for entry by voters and are not liable for any injuries that may occur on their property during polling. This includes clarifications that permitting the use of property as a polling place does not imply that the property is safe or confer any legal status to individuals entering the property.

In Section 63-602, the bill clarifies that the use of property receiving certain tax exemptions as polling places or for election-related purposes will not affect its tax-exempt status. This provision ensures that properties designated for tax-exempt purposes can still serve as polling locations without jeopardizing their exemption. The bill declares an emergency, making it effective on July 1, 2026.

Statutes affected:
Bill Text: 34-302, 63-602