---
type: "Bill"
title: "TAXING DISTRICTS – Amends existing law to allow fire protection districts to enter into certain agreements to transfer territory and to allow certain taxing districts to be exempt from certain budget limitations."
description: "TAXING DISTRICTS – Amends existing law to allow fire protection districts to enter into certain agreements to transfer territory and to allow certain taxing districts to be exempt from certain budget limitations."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2026"
identifier: "H 765"
citation: "Idaho H 765 (2026)"
classification: ["bill"]
subjects: ["BOARDS", "BUDGETS", "CITIES", "COUNTIES", "DISTRICTS", "EMERGENCIES", "FIRE AND FIREFIGHTERS", "LIBRARIES AND LIBRARIANS", "REAL PROPERTY", "TAX AND TAXATION"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2026-02-25"
last_action: "2026-04-02"
source: "openstates"
source_identifier: "ocd-bill/7f54f4b6-ab4e-4d19-a74a-cd32799b94d2"
source_url: "https://legislature.idaho.gov/sessioninfo/2026/legislation/H0765/"
source_hash: "8d1ed648ca7451c84282239ede3c981bcc5baa56712b1859be0fc9fb7418bb1d"
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 765 (2026) — TAXING DISTRICTS – Amends existing law to allow fire protection districts to enter into certain agreements to transfer territory and to allow certain taxing districts to be exempt from certain budget limitations.

## 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/H0765.pdf)

## Votes

- Read third time in full – — **34–0** (pass) · upper
- Read Third Time in Full – — **59–9** (pass) · lower

## Sponsors

- WAYS AND MEANS COMMITTEE — primary (organization)

## Timeline

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

- **2026-02-25** Introduced, read first time, referred to JRA for Printing `introduction`
- **2026-02-26** Reported Printed and Referred to Local Government
- **2026-03-05** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2026-03-06** Read second time; Filed for Third Reading `reading-2`
- **2026-03-09** Read Third Time in Full – PASSED - 59-9-2AYES – Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Cornilles, Crane(12), Dygert, Egbert, Ehardt, Ehlers, Erickson(Larsen), Fuhriman, Furniss, Galaviz, Gannon, Garner, Hall(Stone), Handy, Haws, Healey, Hill, Holtzclaw, Hostetler, Leavitt, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wheeler, Mr. SpeakerNAYS – Alfieri, Barbieri, Beiswenger, Crane(13), Harris, Hawkins, Price, Rasor, WisniewskiAbsent – Green, ManwaringFloor Sponsor - SauterTitle apvd - to Senate `passage, reading-3`
- **2026-03-10** Received from the House passed; filed for first reading
- **2026-03-10** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2026-03-19** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2026-03-20** Read second time; filed for Third Reading `reading-2`
- **2026-03-24** Read third time in full – PASSED - 34-0-1AYES – Adams, Anthon, Bernt, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – Bjerke(Bjerke)Floor Sponsor - OkuniewiczTitle apvd - to House `passage`
- **2026-03-25** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2026-03-25** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2026-03-26** Received from the House enrolled/signed by Speaker
- **2026-03-26** Signed by President; returned to House `passage`
- **2026-03-26** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2026-03-27** Delivered to Governor at 4:40 p.m. on March 26, 2026 `executive-receipt`
- **2026-04-02** Reported Signed by Governor on March 27, 2026 Session Law Chapter 197 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/7f54f4b6-ab4e-4d19-a74a-cd32799b94d2`. Confidence: reported (aggregated from official Idaho legislature records).