---
type: "Bill"
title: "TAXATION – Amends, repeals, and adds to existing law to revise provisions regarding tax rates, school facilities funding, and school district bond and tax levy elections."
description: "TAXATION – Amends, repeals, and adds to existing law to revise provisions regarding tax rates, school facilities funding, and school district bond and tax levy elections."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2024"
identifier: "H 521"
citation: "Idaho H 521 (2024)"
classification: ["bill"]
subjects: ["BONDS", "EDUCATION", "ELECTIONS", "FUNDS", "LOTTERY", "STATE", "SCHOOLS AND SCHOOL DISTRICTS", "TAX AND TAXATION", "TAX AND TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 23
vote_count: 2
first_action: "2024-02-08"
last_action: "2024-04-02"
source: "openstates"
source_identifier: "ocd-bill/d0d3fbd5-c8ba-474e-b78c-579f5cc2ae43"
source_url: "https://legislature.idaho.gov/sessioninfo/2024/legislation/H0521/"
source_hash: "2eae4e9fa7a783070d483e5d22263a88b5d88d8c9285c29732be8d1826a17915"
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 521 (2024) — TAXATION – Amends, repeals, and adds to existing law to revise provisions regarding tax rates, school facilities funding, and school district bond and tax levy elections.

## 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/2024/legislation/H0521.pdf)

## Votes

- Read Third Time in Full – — **61–6** (pass) · lower
- Read third time in full – — **23–11** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2024-02-08** Introduced, read first time, referred to JRA for Printing `introduction`
- **2024-02-09** Reported Printed and Referred to Revenue & Taxation
- **2024-02-20** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2024-02-21** Read second time; Filed for Third Reading `reading-2`
- **2024-02-22** U.C. to hold place on third reading calendar one legislative day
- **2024-02-23** Read Third Time in Full – PASSED - 61-6-3AYES – Achilles, Allgood, Andrus, Barbieri, Blanksma, Boyle, Bundy, Burns, Cannon, Cheatum, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gallagher, Garner, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lanting, Manwaring, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Roberts, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. SpeakerNAYS – Berch, Chew(Egbert), Gannon, Mathias, Necochea, RubelAbsent – Alfieri, Green, LambertFloor Sponsor - MonksTitle apvd - to Senate `passage, reading-3`
- **2024-02-26** Received from the House passed; filed for first reading
- **2024-02-26** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2024-03-06** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2024-03-07** Read second time; filed for Third Reading `reading-2`
- **2024-03-13** Retained on calendar
- **2024-03-14** Retained on calendar
- **2024-03-18** Retained on calendar
- **2024-03-19** Retained on calendar
- **2024-03-20** Retained on calendar
- **2024-03-21** Read third time in full – PASSED - 23-11-1AYES – Anthon, Bernt, Bjerke, Burtenshaw, Cook, Grow, Harris, Hart, Hartgen, Herndon, Just, Lakey, Lee, Lent, Nichols, Okuniewicz, Ricks, Ruchti, Schroeder, Taylor, Toews, VanOrden, Ward-EngelkingNAYS – Adams, Carlson, Den Hartog, Foreman, Guthrie, Lenney, Rabe, Semmelroth, Trakel, Wintrow, ZuiderveldAbsent and excused – WinderFloor Sponsor - RicksTitle apvd - to House `passage`
- **2024-03-22** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2024-03-25** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2024-03-25** Received from the House enrolled/signed by Speaker
- **2024-03-25** Signed by President; returned to House `passage`
- **2024-03-25** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2024-03-26** Delivered to Governor at 3:51 p.m. on March 25, 2024 `executive-receipt`
- **2024-04-02** Reported Signed by Governor on March 29, 2024 Session Law Chapter 237 Effective: Retroactive to 01/01/2024 SECTION 2 & 3; 07/01/2024 all other SECTIONS; 06/30/2034 Sunset Clause - SECTION 17 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d0d3fbd5-c8ba-474e-b78c-579f5cc2ae43`. Confidence: reported (aggregated from official Idaho legislature records).