---
type: "Bill"
title: "PROPERTY TAX RELIEF – Amends existing law to provide for property tax relief."
description: "PROPERTY TAX RELIEF – Amends existing law to provide for property tax relief."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2025"
identifier: "H 304"
citation: "Idaho H 304 (2025)"
classification: ["bill"]
subjects: ["BUILDINGS", "CONTROLLER", "STATE", "FUNDS", "SCHOOLS AND SCHOOL DISTRICTS", "TAX AND TAXATION", "TAX AND TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 21
vote_count: 2
first_action: "2025-02-21"
last_action: "2025-03-27"
source: "openstates"
source_identifier: "ocd-bill/9f962374-2976-4780-8521-277e23469169"
source_url: "https://legislature.idaho.gov/sessioninfo/2025/legislation/H0304/"
source_hash: "fd7d514206e6879dabe0899e9622a92c99ff2f12d5f1d009785e7ad7f13eb327"
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 304 (2025) — PROPERTY TAX RELIEF – Amends existing law to provide for property tax relief.

## 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/2025/legislation/H0304.pdf)

## Votes

- Read third time in full – — **35–0** (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.

- **2025-02-21** Introduced, read first time, referred to JRA for Printing `introduction`
- **2025-02-24** Reported Printed; Filed for Second Reading
- **2025-02-25** Read second time; Filed for Third Reading `reading-2`
- **2025-02-26** U.C. to place at bottom of House bills of third reading calendar one legislative day
- **2025-02-26** U.C. to hold place on third reading calendar one legislative day
- **2025-02-27** U.C. to hold place on third reading calendar one legislative day
- **2025-02-28** U.C. to hold place on third reading calendar until Monday, March 3, 2025
- **2025-03-03** U.C. to hold place on third reading calendar one legislative day
- **2025-03-04** Read Third Time in Full – PASSED - 68-0-2AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Church, Clow, Cornilles, Crane(12), Crane(13), Dygert, Egbert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Handy, Harris, Hawkins, Healey, Hill, Holtzclaw, Horman, Hostetler, Leavitt, Manwaring, Marmon, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Weber, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – Berch, WheelerFloor Sponsor - MonksTitle apvd - to Senate `passage, reading-3`
- **2025-03-05** Received from the House passed; filed for first reading
- **2025-03-05** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2025-03-12** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2025-03-13** Read second time; filed for Third Reading `reading-2`
- **2025-03-17** Read third time in full – PASSED - 35-0-0AYES – Adams, Anthon, Bearg(Rabe), Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – NoneFloor Sponsor - GrowTitle apvd - to House `passage`
- **2025-03-18** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2025-03-19** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2025-03-19** Received from the House enrolled/signed by Speaker
- **2025-03-19** Signed by President; returned to House `passage`
- **2025-03-20** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2025-03-20** Delivered to Governor at 10:57 a.m. on March 20, 2025 `executive-receipt`
- **2025-03-27** Reported Signed by Governor on March 26, 2025 Session Law Chapter 175 Effective: 03/26/2025 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9f962374-2976-4780-8521-277e23469169`. Confidence: reported (aggregated from official Idaho legislature records).