---
type: "Bill"
title: "TAXATION – Amends existing law to revise provisions regarding the deferral of property tax."
description: "TAXATION – Amends existing law to revise provisions regarding the deferral of property tax."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2025"
identifier: "H 355"
citation: "Idaho H 355 (2025)"
classification: ["bill"]
subjects: ["COMMISSIONS", "HOMES AND HOUSING", "REAL PROPERTY", "TAX AND TAXATION", "TAX AND TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: []
version_count: 4
action_count: 37
vote_count: 3
first_action: "2025-03-03"
last_action: "2025-04-04"
source: "openstates"
source_identifier: "ocd-bill/310b412d-a2f5-43e5-b113-f9057431bf6a"
source_url: "https://legislature.idaho.gov/sessioninfo/2025/legislation/H0355/"
source_hash: "c8f6b74a884974c22a4ab4bede2d36c5dc82426b64a7f488613c724503277c50"
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 355 (2025) — TAXATION – Amends existing law to revise provisions regarding the deferral of property tax.

## Version chain

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

1. **Amendment** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0355A1.pdf)
2. **Bill Text** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0355.pdf)
3. **Engrossment 1** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0355E1.pdf)
4. **Engrossment 2** (committee substitute) — [source](https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0355E2.pdf)

## Votes

- Rules Suspended (2/3 Vote Read in full as required) – — **35–0** (pass) · upper
- Rules Suspended: Ayes 69 Nays 0 Abs/Excd 1, read in full as required – — **65–4** (pass) · lower
- Read third time in full as amended – — **49–20** (pass) · lower

## 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, Recommend place on General Orders
- **2025-03-13** Referred to the Committee of the Whole
- **2025-03-13** Reported out without recommendation as amended
- **2025-03-13** Amendments Referred to the JRA for Printing
- **2025-03-13** Bill as Amended Referred to JRA for Engrossing
- **2025-03-14** Reported Engrossed; Filed for First Reading of Engrossed Bills
- **2025-03-14** Read first time as amended; filed for Second Reading
- **2025-03-17** Read second time as amended; Filed for Third Reading `reading-2`
- **2025-03-18** Read third time in full as amended – PASSED - 49-20-1AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Berch, Boyle, Bruce, Burgoyne, Cannon, Cayler, Church, Clow, Cornilles, Crane(13), Egbert, Ehardt, Ehlers, Erickson, Gannon, Harris, Hawkins, Healey, Hill(Hill), Holtzclaw, Horman, Hostetler, Leavitt, Manwaring, Marmon, Mendive, Miller, Mitchell, Monks, Palmer, Pickett, Price, Rasor, Redman, Rubel, Scott, Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, WisniewskiNAYS – Cheatum(Phillips), Dygert, Fuhriman, Furniss, Galaviz, Garner, Green, Handy, Mathias, McCann, Mickelsen, Nelsen, Petzke, Pohanka, Raybould, Raymond, Sauter, Weber(Weber), Wheeler, Mr. SpeakerAbsent – Crane(12)Floor Sponsor - WisniewskiTitle apvd - to Senate
- **2025-03-19** Received from the House passed; filed for first reading
- **2025-03-19** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2025-03-26** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2025-03-27** Read second time; filed for Third Reading `reading-2`
- **2025-03-31** Referred to 14th Order for amendment
- **2025-04-01** Placed in the Committee of the Whole
- **2025-04-01** Amendments ordered printed
- **2025-04-01** Reported out as amended; filed for first reading
- **2025-04-01** Amendments reported printed
- **2025-04-01** Read first time as amended in the Senate; Filed for Second Reading
- **2025-04-02** Read second time as amended in the Senate, filed for Third Reading `reading-2`
- **2025-04-02** Rules Suspended (2/3 Vote - Read in full as required) – PASSED - 35-0-0AYES – Adams, Anthon, Bernt, Bjerke, Blaylock, Burtenshaw, Carlson, Coho(Lenney), Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lent, Nichols, Okuniewicz, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woller(Rabe), Woodward, Zito, ZuiderveldNAYS – NoneAbsent and excused – NoneFloor Sponsor - BjerkeTitle apvd - to House `passage, reading-3`
- **2025-04-02** Returned from the Senate Amended; Held at Desk
- **2025-04-02** House Concurred in Senate Amendments
- **2025-04-02** Returned from the Senate Amended; Held at Desk
- **2025-04-02** Bills as Amended Referred to JRA for Engrossing
- **2025-04-02** Reported Engrossed; Filed for First Reading of Engrossed Bills
- **2025-04-02** Read first time as amended in Senate; Filed for Second Reading
- **2025-04-03** Read second time as amended in Senate; Filed for Third Reading `reading-2`
- **2025-04-03** Rules Suspended: Ayes 69 Nays 0 Abs/Excd 1, read in full as required – PASSED - 65-4-1AYES – Achilles, Alfieri, Andrus, Barbieri, Beiswenger, Berch, Boyle, Bruce, Burgoyne, Cannon, Cayler, Cheatum, Cornilles, Crane(12), Crane(13), Dygert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Handy, Harris, Hawkins, Healey, Hill, Holtzclaw, Horman, Hostetler, Leavitt, Manwaring, Marmon, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott(Dotson), Shepherd, Shirts, Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude(Harris), Weber, Wheeler, Wisniewski, Mr. SpeakerNAYS – Church, Egbert, Green, MathiasAbsent – ClowFloor Sponsor - WisniewskiTitle apvd - to enrol
- **2025-04-03** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2025-04-03** Received from the House enrolled/signed by Speaker
- **2025-04-03** Signed by President; returned to House `passage`
- **2025-04-04** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2025-04-04** Delivered to Governor at 10:36 a.m. on April 4, 2025 `executive-receipt`
- **2025-04-04** Reported Signed by Governor on April 4, 2025 Session Law Chapter 299 Effective: 07/01/2025 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/310b412d-a2f5-43e5-b113-f9057431bf6a`. Confidence: reported (aggregated from official Idaho legislature records).