---
type: "Bill"
title: "OCCUPANCY TAX – Amends existing law to make property tax relief applicable to either the property tax or the occupancy tax."
description: "OCCUPANCY TAX – Amends existing law to make property tax relief applicable to either the property tax or the occupancy tax."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2019"
identifier: "H 62"
citation: "Idaho H 62 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2019-01-29"
last_action: "2019-02-21"
source: "openstates"
source_identifier: "ocd-bill/bf4411e6-e993-42fa-878e-1126f4c78a67"
source_url: "http://legislature.idaho.gov/sessioninfo/2019/legislation/H0062/"
source_hash: "486d2ab1c6ae1ee6a8d5d365d45ac0d43d3cfa78efe6f17d081e5751f477660d"
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 62 (2019) — OCCUPANCY TAX – Amends existing law to make property tax relief applicable to either the property tax or the occupancy tax.

## Version chain

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

1. **Bill Text** (committee substitute) — [source](http://legislature.idaho.gov/wp-content/uploads/sessioninfo/2019/legislation/H0062.pdf)

## Votes

- Read third time in full – — **35–0** (pass) · lower
- Read Third Time in Full – — **70–0** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2019-01-29** Introduced, read first time, referred to JRA for Printing `introduction`
- **2019-01-30** Reported Printed and Referred to Revenue & Taxation
- **2019-02-01** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2019-02-04** Read second time; Filed for Third Reading
- **2019-02-05** Read Third Time in Full – PASSED - 70-0-0AYES – Abernathy, Addis, Amador, Anderson, Anderst, Andrus, Armstrong, Barbieri, Berch, Blanksma, Boyle, Chaney, Chew, Christensen, Clow, Collins, Crane, Davis, Dayley, DeMordaunt, Dixon, Ehardt, Ellis, Erpelding, Furniss, Gannon, Gestrin, Gibbs, Giddings, Goesling, Green(18), Green(2), Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Marshall, Mason, McCrostie, Mendive, Monks, Moon, Moyle, Nichols, Palmer, Raybould, Raymond, Ricks, Rubel, Scott, Shepherd, Smith, Stevenson, Syme, Toone, Troy, Vander Woude, Wagoner, Wintrow, Wisniewski, Wood, Young, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – NoneAbsent – NoneFloor Sponsor - GiddingsTitle apvd - to Senate `reading-3, passage`
- **2019-02-06** Received from the House passed; filed for first reading
- **2019-02-06** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2019-02-08** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2019-02-11** Read second time; filed for Third Reading
- **2019-02-14** Read third time in full – PASSED - 35-0-0AYES – Agenbroad, Anthon, Bair, Bayer, Brackett, Buckner-Webb, Burgoyne, Burtenshaw, Cheatham, Crabtree, Den Hartog, Grow, Guthrie, Harris, Heider, Hill, Johnson, Jordan, Lakey, Lee, Lent, Lodge, Martin, Mortimer, Nelson, Nye, Patrick, Rice, Souza, Stennett, Thayn, Vick, Ward-Engelking, Winder, WoodwardNAYS – NoneAbsent and excused – NoneFloor Sponsor - BurgoyneTitle apvd - to House `reading-3, passage`
- **2019-02-15** Returned from Senate Passed; to JRA for Enrolling
- **2019-02-18** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2019-02-19** Received from the House enrolled/signed by Speaker
- **2019-02-19** Signed by President; returned to House
- **2019-02-20** Returned Signed by the President; Ordered Transmitted to Governor
- **2019-02-21** Delivered to Governor at 11:13 a.m. on February 20, 2019
- **2019-02-20** Reported Signed by Governor on February 20, 2019 Session Law Chapter 31 Effective: 01/01/2019 SECTION 1-8; 07/01/2019 SECTION 9 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bf4411e6-e993-42fa-878e-1126f4c78a67`. Confidence: reported (aggregated from official Idaho legislature records).