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House passes trailer bill tightening assessment bands, clarifying tax rules and scheduling 2025 property‑tax relief
Summary
House Bill 4-35 tightened property assessment ratios to 95–105, clarified several tax code points including statute‑of‑limitations for returns, and set a transfer schedule to deliver $100 million in property‑tax relief by Aug. 31, 2025; the bill passed the House 62-2.
BOISE, March 24, 2025 — The Idaho House passed House Bill 4-35, a trailer bill with technical and policy changes affecting property assessments, tax reporting and the timing of property‑tax relief. Lawmakers approved the measure on third reading by a 62‑to‑2 vote.
The bill tightens the acceptable assessment ratio range from 90–110 to 95–105, a change proponents said will reduce valuation gaps that have led…
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