---
type: "Bill"
title: "PROPERTY TAXES – Amends existing law to provide penalties for improper homestead exemption claims and to provide for information-sharing between certain government entities."
description: "PROPERTY TAXES – Amends existing law to provide penalties for improper homestead exemption claims and to provide for information-sharing between certain government entities."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2024"
identifier: "H 449"
citation: "Idaho H 449 (2024)"
classification: ["bill"]
subjects: ["HOMES AND HOUSING", "TAX AND TAXATION", "TAX AND TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 24
vote_count: 2
first_action: "2024-01-31"
last_action: "2024-03-25"
source: "openstates"
source_identifier: "ocd-bill/ce122eab-1efa-44f3-ac39-62bfd5b1668c"
source_url: "https://legislature.idaho.gov/sessioninfo/2024/legislation/H0449/"
source_hash: "48bb5d46d0c7d34577441967232618087d2615a93b639f439326decfc0bb3807"
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 449 (2024) — PROPERTY TAXES – Amends existing law to provide penalties for improper homestead exemption claims and to provide for information-sharing between certain government entities.

## 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/H0449.pdf)

## Votes

- Read Third Time in Full – — **52–15** (pass) · lower
- Read third time in full – — **26–9** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2024-01-31** Introduced, read first time, referred to JRA for Printing `introduction`
- **2024-02-01** Reported Printed and Referred to Revenue & Taxation
- **2024-02-06** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2024-02-07** Read second time; Filed for Third Reading `reading-2`
- **2024-02-08** U.C. to hold place on third reading calendar one legislative day
- **2024-02-09** Read Third Time in Full – PASSED - 52-15-3AYES – Alfieri, Allgood, Andrus, Berch, Blanksma, Boyle, Bundy, Burns, Cheatum, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gannon, Garner, Green, Handy, Healey, Hill, Holtzclaw, Horman, Lanting, Manwaring, McCann, Mickelsen, Miller, Mitchell, Monks, Nelsen, Palmer, Petzke, Pickett, Raybould, Raymond, Redman, Sauter, Shepherd, Tanner, Vander Woude, Weber, Wheeler, Wroten, Yamamoto, Young, Mr. SpeakerNAYS – Barbieri, Chew(Wilson), Gallagher, Hawkins, Kingsley, Lambert, Mathias, Mendive, Nash(Stinson), Necochea, Price, Roberts, Rubel, Scott, WisniewskiAbsent – Cannon, Durrant, SkaugFloor Sponsor - EhlersTitle apvd - to Senate `passage, reading-3`
- **2024-02-12** Received from the House passed; filed for first reading
- **2024-02-12** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2024-02-14** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2024-02-15** Read second time; filed for Third Reading `reading-2`
- **2024-03-05** Retained on calendar
- **2024-03-06** Retained on calendar
- **2024-03-07** Retained on calendar
- **2024-03-12** Retained on calendar
- **2024-03-13** Retained on calendar
- **2024-03-18** Retained on calendar
- **2024-03-19** Read third time in full – PASSED - 26-9-0AYES – Adams, Anthon, Bernt, Burtenshaw, Cook, Den Hartog, Grow, Guthrie, Harris, Hartgen, Just, Lakey, Lee, Lent, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, VanOrden, Ward-Engelking, Winder, WintrowNAYS – Bjerke, Carlson, Foreman, Hart, Herndon, Lenney, Nichols, Trakel, ZuiderveldAbsent and excused – NoneFloor Sponsor - AdamsTitle apvd - to House `passage`
- **2024-03-20** Returned from Senate Passed; to JRA for Enrolling `enrolled`
- **2024-03-21** Reported Enrolled; Signed by Speaker; Transmitted to Senate `passage`
- **2024-03-21** Received from the House enrolled/signed by Speaker
- **2024-03-21** Signed by President; returned to House `passage`
- **2024-03-22** Returned Signed by the President; Ordered Transmitted to Governor `executive-receipt`
- **2024-03-25** Delivered to Governor at 12:10 p.m. on March 22, 2024 `executive-receipt`
- **2024-03-25** Reported Signed by Governor on March 25, 2024 Session Law Chapter 168 Effective: 07/01/2024 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ce122eab-1efa-44f3-ac39-62bfd5b1668c`. Confidence: reported (aggregated from official Idaho legislature records).