This bill amends Chapter 65, Title 67 of the Idaho Code by adding a new section, 67-6541, which establishes regulations for the development of religious land. The bill defines key terms such as "heavy industrial use," "mixed-use," "multifamily," "religious land," and "religious organization." It stipulates that cities must permit multifamily and mixed-use developments on religious land without requiring zoning changes or special approvals. Additionally, it outlines that cities cannot restrict building heights below three stories for such developments and cannot impose certain building code requirements that exceed standard regulations.

The bill also clarifies that it does not apply to religious land located within a quarter-mile of heavy industrial uses, airports, or military bases, and it explicitly states that it does not allow for the construction of homeless shelters or interfere with local jurisdictions' ability to regulate them. Furthermore, housing developments on religious land will be subject to regular property tax laws and will not qualify for property tax exemptions. The provisions of this section will take effect on July 1, 2026, as declared in the emergency clause of the bill.