---
type: "Bill"
title: "TAXATION – Amends existing law to revise a provision regarding the assessment of certain property."
description: "TAXATION – Amends existing law to revise a provision regarding the assessment of certain property."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2026"
identifier: "H 551"
citation: "Idaho H 551 (2026)"
classification: ["bill"]
subjects: ["CONSTRUCTION", "COUNTIES", "EMERGENCIES", "FIRE AND FIREFIGHTERS", "PROPERTY", "TAX AND TAXATION", "TAX AND TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 18
vote_count: 2
first_action: "2026-01-28"
last_action: "2026-03-12"
source: "openstates"
source_identifier: "ocd-bill/9acd9ec8-55d0-4f70-bcf0-f4194d4b7c96"
source_url: "https://legislature.idaho.gov/sessioninfo/2026/legislation/H0551/"
source_hash: "0d745f547c3ef1ab50d0ce845802d6150eede1c6719f48a3300df46df95b9cd7"
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 551 (2026) — TAXATION – Amends existing law to revise a provision regarding the assessment of certain property.

## 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/2026/legislation/H0551.pdf)

## Votes

- Read third time in full – — **31–0** (pass) · upper
- Read Third Time in Full – — **68–0** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2026-01-28** Introduced, read first time, referred to JRA for Printing `introduction`
- **2026-01-29** Reported Printed and Referred to Revenue & Taxation
- **2026-02-05** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2026-02-06** Read second time; Filed for Third Reading `reading-2`
- **2026-02-09** U.C. to hold place on third reading calendar one legislative day
- **2026-02-10** Read Third Time in Full – PASSED - 68-0-2AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Hall(Stone), Handy, Harris, Hawkins, Haws, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wheeler, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – Cornilles, PetzkeFloor Sponsor - CheatumTitle apvd - to Senate `passage, reading-3`
- **2026-02-11** Received from the House passed; filed for first reading
- **2026-02-11** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2026-02-23** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2026-02-24** Read second time; filed for Third Reading `reading-2`
- **2026-03-06** Read third time in full – PASSED - 31-0-4AYES – Adams, Anthon, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Carlson, Cook, Foreman, Grow, Guthrie, Harris, Hart, Keyser, Keyser(Galloway), Kohl, Lakey, Lenney, Nichols, Okuniewicz, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Zito, ZuiderveldNAYS – NoneAbsent and excused – Den Hartog, Lent, Rabe, WoodwardFloor Sponsor - BerntTitle apvd - to House `passage`
- **2026-03-09** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2026-03-09** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2026-03-10** Received from the House enrolled/signed by Speaker
- **2026-03-10** Signed by President; returned to House `passage`
- **2026-03-10** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2026-03-11** Delivered to Governor at 3:53 p.m. on March 10, 2026 `executive-receipt`
- **2026-03-12** Reported Signed by Governor on March 11, 2026 Session Law Chapter 19 Effective: Retroactive to 01/01/2026 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9acd9ec8-55d0-4f70-bcf0-f4194d4b7c96`. Confidence: reported (aggregated from official Idaho legislature records).