---
type: "Bill"
title: "PROPERTY TAXES – Amends existing law to revise provisions related to the assessment of market value and the homestead exemption."
description: "PROPERTY TAXES – Amends existing law to revise provisions related to the assessment of market value and the homestead exemption."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2025"
identifier: "H 354"
citation: "Idaho H 354 (2025)"
classification: ["bill"]
subjects: ["HOMES AND HOUSING", "REAL PROPERTY", "TAX AND TAXATION", "TAX AND TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2025-03-03"
last_action: "2025-03-31"
source: "openstates"
source_identifier: "ocd-bill/d7330483-0778-4689-b2e5-ea76b6e5a12a"
source_url: "https://legislature.idaho.gov/sessioninfo/2025/legislation/H0354/"
source_hash: "3f1cb19f94fc687dd184ecf61ee8bf032bff02a8024ee2ab1727f10d2863bfd9"
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 354 (2025) — PROPERTY TAXES – Amends existing law to revise provisions related to the assessment of market value and the homestead exemption.

## 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/H0354.pdf)

## Votes

- Read Third Time in Full – — **69–0** (pass) · lower
- Read third time in full – — **34–0** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2025-03-03** Introduced, read first time, referred to JRA for Printing `introduction`
- **2025-03-04** Reported Printed and Referred to Revenue & Taxation
- **2025-03-06** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2025-03-07** Read second time; Filed for Third Reading `reading-2`
- **2025-03-10** Read Third Time in Full – PASSED - 69-0-1AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Berch, 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, 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, Wheeler, Wisniewski, Mr. SpeakerNAYS – NoneAbsent – MendiveFloor Sponsor - ManwaringTitle apvd - to Senate `passage, reading-3`
- **2025-03-11** Received from the House passed; filed for first reading
- **2025-03-11** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2025-03-13** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2025-03-14** Read second time; filed for Third Reading `reading-2`
- **2025-03-19** Read third time in full – PASSED - 34-0-1AYES – 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, Ward-Engelking, Wintrow, Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – VanOrdenFloor Sponsor - BerntTitle apvd - to House `passage`
- **2025-03-20** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2025-03-20** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2025-03-21** Received from the House enrolled/signed by Speaker
- **2025-03-21** Signed by President; returned to House `passage`
- **2025-03-24** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2025-03-24** Delivered to Governor at 12:03 p.m. on March 24, 2025 `executive-receipt`
- **2025-03-31** Reported Signed by Governor on March 28, 2025 Session Law Chapter 202 Effective: 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/d7330483-0778-4689-b2e5-ea76b6e5a12a`. Confidence: reported (aggregated from official Idaho legislature records).