---
type: "Bill"
title: "PROPERTY TAXES – Amends existing law regarding the subsequent property roll and removes obsolete language regarding widows."
description: "PROPERTY TAXES – Amends existing law regarding the subsequent property roll and removes obsolete language regarding widows."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2021"
identifier: "H 15"
citation: "Idaho H 15 (2021)"
classification: ["bill"]
subjects: ["ASSESSMENTS AND ASSESSORS", "REAL PROPERTY", "TAX AND TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2021-01-20"
last_action: "2021-03-16"
source: "openstates"
source_identifier: "ocd-bill/9d6ef331-603f-4163-9bf1-e1e80cfcfd4b"
source_url: "https://legislature.idaho.gov/sessioninfo/2021/legislation/H0015/"
source_hash: "1f81a985619e307c93c34f462ad42c5189dbaa19c706c51e1b597eb33978bac1"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 15 (2021) — PROPERTY TAXES – Amends existing law regarding the subsequent property roll and removes obsolete language regarding widows.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2021/legislation/H0015.pdf)

## Votes

- Read third time in full – — **35–0** (pass) · lower
- Read Third Time in Full – Previously Read in Full – — **67–0** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-20** Introduced, read first time, referred to JRA for Printing `introduction`
- **2021-01-21** Reported Printed and Referred to Revenue & Taxation
- **2021-01-25** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2021-01-26** Read second time; Filed for Third Reading
- **2021-01-27** Read Third Time in Full – Previously Read in Full – PASSED - 67-0-3AYES – Adams, Addis, Amador, Andrus, Armstrong, Barbieri, Berch, Blanksma, Boyle, Bundy, Cannon, Chaney, Chew(Hoy), Christensen, Clow, Crane, Davis(Burns), DeMordaunt, Dixon, Ehardt, Erickson, Ferch, Furniss, Galloway, Gannon, Gestrin, Giddings, Green, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, Mathias, McCrostie, Mendive, Mitchell, Monks, Moon, Moyle, Nash, Nate, Necochea, Nichols, Okuniewicz, Palmer, Rubel, Ruchti, Shepherd, Skaug, Syme, Toone(Metzler-Fitzgerald), Troy, Vander Woude, von Ehlinger, Weber, Wisniewski, Wood, Yamamoto, Youngblood, Mr. SpeakerNAYS – NoneAbsent – Gibbs, Scott, YoungFloor Sponsor - CannonTitle apvd - to Senate `passage, reading-3`
- **2021-01-28** Received from the House passed; filed for first reading
- **2021-01-28** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2021-02-10** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2021-02-11** Read second time; filed for Third Reading
- **2021-03-08** Read third time in full – PASSED - 35-0-0AYES – Agenbroad, Anthon, Bair, Bayer, Burgoyne, Burtenshaw, Cook, Crabtree, Den Hartog, Grow, Guthrie, Harris, Heider, Johnson, Lakey, Lee, Lent, Lodge, Martin, Nelson, Nye, Patrick, Rabe, Rice, Ricks, Riggs, Souza, Stennett, Thayn, Vick, Ward-Engelking, Winder, Wintrow, Woodward, ZitoNAYS – NoneAbsent and excused – NoneFloor Sponsor - RabeTitle apvd - to House `passage, reading-3`
- **2021-03-09** Returned from Senate Passed; to JRA for Enrolling
- **2021-03-10** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2021-03-10** Received from the House enrolled/signed by Speaker
- **2021-03-10** Signed by President; returned to House
- **2021-03-11** Returned Signed by the President; Ordered Transmitted to Governor
- **2021-03-12** Delivered to Governor at 10:45 a.m. on March 11, 2021
- **2021-03-16** Reported Signed by Governor on March 12, 2021 Session Law Chapter 26 Effective: Retroactive to 01/01/2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9d6ef331-603f-4163-9bf1-e1e80cfcfd4b`. Confidence: reported (aggregated from official Idaho legislature records).