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---
type: "Bill"
title: "PROPERTY EXEMPT FROM TAXATION Amends existing law to provide that certain water rights and property of irrigation and canal companies exempt from taxation do not require certain approval."
description: "PROPERTY EXEMPT FROM TAXATION Amends existing law to provide that certain water rights and property of irrigation and canal companies exempt from taxation do not require certain approval."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2023"
identifier: "S 1031"
citation: "Idaho S 1031 (2023)"
classification: ["bill"]
subjects: ["IRRIGATION", "PROPERTY", "REAL PROPERTY", "TAX AND TAXATION", "PROPERTY", "WATER"]
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 17
vote_count: 2
first_action: "2023-01-31"
last_action: "2023-03-28"
source: "openstates"
source_identifier: "ocd-bill/0402065a-5aee-43b7-9e34-2c35f746f4ac"
source_url: "https://legislature.idaho.gov/sessioninfo/2023/legislation/S1031/"
source_hash: "aeb99e4394e6971b45082c5a9ebad7db3fa2330c20c7e7f180eeba02877de0cf"
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 S 1031 (2023) — PROPERTY EXEMPT FROM TAXATION Amends existing law to provide that certain water rights and property of irrigation and canal companies exempt from taxation do not require certain approval.
## 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/2023/legislation/S1031.pdf)
## Votes
- Read third time in full **340** (pass) · upper
- Read Third Time in Full **670** (pass) · lower
## Sponsors
- RESOURCES AND ENVIRONMENT COMMITTEE — primary (organization)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-01-31** Introduced; read first time; referred to JR for Printing `introduction`
- **2023-02-01** Reported Printed; referred to Local Government & Taxation
- **2023-02-08** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2023-02-09** Read second time; filed for Third Reading `reading-2`
- **2023-02-15** Read third time in full PASSED - 34-0-1AYES Adams, Anthon, Bernt, Bjerke, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Just, Lee, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, Trakel, VanOrden, Ward-Engelking, Winder, Wintrow, ZuiderveldNAYS NoneAbsent and excused LakeyFloor Sponsor - BurtenshawTitle apvd - to House `passage`
- **2023-02-16** Received from the Senate, Filed for First Reading
- **2023-02-16** Read First Time, Referred to Revenue & Taxation `reading-1, referral-committee`
- **2023-03-16** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2023-03-17** Read second time; Filed for Third Reading `reading-2`
- **2023-03-20** U.C. to hold place on third reading calendar one legislative day
- **2023-03-21** Read Third Time in Full PASSED - 67-0-3AYES Allgood, Andrus, Barbieri, Berch, Blanksma, Boyle, Bundy, Burns, Cannon, Cheatum, Chew, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gallagher, Gannon, Garner, Green, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Lanting, Manwaring, Mathias, McCann, Mendive, Miller, Mitchell, Monks, Nash, Necochea, Nelsen, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Roberts, Rubel, Sauter, Scott, Shepherd, Skaug, Tanner, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. SpeakerNAYS NoneAbsent Alfieri, Mickelsen, Vander WoudeFloor Sponsor - DurrantTitle apvd - to Senate `passage, reading-3`
- **2023-03-22** Returned From House Passed; referred to enrolling `enrolled`
- **2023-03-22** Reported enrolled; signed by President; to House for signature of Speaker
- **2023-03-23** Received from Senate; Signed by Speaker; Returned to Senate `passage`
- **2023-03-23** Reported signed by the Speaker & ordered delivered to Governor `executive-receipt`
- **2023-03-24** Reported delivered to Governor at 8:25 a.m. on 03/24/23 `executive-receipt`
- **2023-03-28** Signed by Governor on 03/27/23 Session Law Chapter 149 Effective: 07/01/2023 `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0402065a-5aee-43b7-9e34-2c35f746f4ac`. Confidence: reported (aggregated from official Idaho legislature records).