---
type: "Bill"
title: "PROPERTY TAXES – Amends existing law to revise provisions regarding the property tax deferral program."
description: "PROPERTY TAXES – Amends existing law to revise provisions regarding the property tax deferral program."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2021"
identifier: "H 309"
citation: "Idaho H 309 (2021)"
classification: ["bill"]
subjects: ["HOMES AND HOUSING", "LOANS", "TAX AND TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2021-03-08"
last_action: "2021-04-16"
source: "openstates"
source_identifier: "ocd-bill/423ef9f8-7678-4e47-8c85-921782229496"
source_url: "https://legislature.idaho.gov/sessioninfo/2021/legislation/H0309/"
source_hash: "d4c81ccdad192e85256e8309e990a9ea1276a4d0a445993d4553b2c406e51070"
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 309 (2021) — PROPERTY TAXES – Amends existing law to revise provisions regarding the property tax deferral program.

## 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/H0309.pdf)

## Votes

- Read third time in full – — **25–9** (pass) · lower
- Read Third Time in Full – Previously Read in Full – — **47–21** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2021-03-08** Introduced, read first time, referred to JRA for Printing `introduction`
- **2021-03-08** Reported Printed and Referred to Revenue & Taxation
- **2021-03-11** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2021-03-12** Read second time; Filed for Third Reading
- **2021-03-15** Read Third Time in Full – Previously Read in Full – PASSED - 47-21-2AYES – Adams, Addis, Amador, Blanksma, Bundy, Cannon, Chew, Clow(McClusky), Davis, DeMordaunt, Dixon, Ehardt, Erickson, Furniss, Galloway, Gannon, Gestrin, Gibbs, Green, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Lickley, Manwaring, Marshall, Mathias, Mitchell, Monks, Moyle, Nash, Necochea, Rubel, Ruchti, Shepherd, Skaug(Andrew), Syme, Toone, Troy, von Ehlinger, Weber, Wood, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS – Armstrong, Barbieri, Berch, Boyle, Chaney, Christensen, Crane, Ferch, Giddings, Hanks, Kingsley, McCrostie, Mendive, Moon, Nate, Nichols, Okuniewicz, Palmer, Scott, Vander Woude, WisniewskiAbsent – Andrus, HarrisFloor Sponsor - von EhlingerTitle apvd - to Senate `passage, reading-3`
- **2021-03-16** Received from the House passed; filed for first reading
- **2021-03-16** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2021-03-19** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2021-04-06** Read second time; filed for Third Reading
- **2021-04-08** Read third time in full – PASSED - 25-9-1AYES – Anthon, Burtenshaw, Cook, Grow, Guthrie, Harris, Heider, Lakey, Lee, Lent, Lodge, Martin, Nelson, Nye, Patrick, Rabe, Rice, Ricks, Riggs, Souza, Stennett, Ward-Engelking, Winder, Wintrow, WoodwardNAYS – Bair, Bayer, Burgoyne, Crabtree, Den Hartog, Johnson, Thayn, Vick, ZitoAbsent and excused – AgenbroadFloor Sponsor - GrowTitle apvd - to House `passage, reading-3`
- **2021-04-09** Returned from Senate Passed; to JRA for Enrolling
- **2021-04-09** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2021-04-12** Received from the House enrolled/signed by Speaker
- **2021-04-12** Signed by President; returned to House
- **2021-04-13** Returned Signed by the President; Ordered Transmitted to Governor
- **2021-04-14** Delivered to Governor at 10:20 a.m. on April 13, 2021
- **2021-04-16** Reported Signed by Governor on April 15, 2021 Session Law Chapter 238 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/423ef9f8-7678-4e47-8c85-921782229496`. Confidence: reported (aggregated from official Idaho legislature records).