This bill amends Idaho Code to introduce new provisions for initiative procedures specifically for fire protection districts and ambulance service districts. It establishes a new section, 34-1801D, which allows these districts to enable direct public legislation to modify their property tax budgets. Key requirements include a minimum of 20% of qualified electors needed to sign a petition for an initiative, designated election dates, and the roles of the county prosecuting attorney and district clerk in the initiative process. The bill also outlines procedures for public hearings, signature verification, and the timeline for submitting initiatives.

Additionally, the bill amends Section 63-802 to increase the allowable budget increase for fire protection and ambulance service districts from 8% to 15%, allowing these districts to recover forgone increases in property tax revenues under certain conditions. It also permits the board of commissioners of each fire protection district to levy a tax of 0.24% of the market value for assessment purposes to cover operational costs, with specific documentation requirements. The bill addresses the consolidation of fire protection districts, ensuring that budget request provisions apply to new consolidated districts and that they benefit from any accumulated forgone increases. An emergency clause is included, making certain sections effective immediately upon passage, with retroactive provisions to January 1, 2026, while other sections will take effect on July 1, 2026.

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