Bill would let tourist counties raise lodging tax, require at least half for property tax relief

Representative Kevin Andrus, R‑District 35 of Lava Hot Springs, introduced RS32583C3 on March 7 before the Idaho House Revenue and Taxation Committee, proposing to let counties with voter approval increase the existing 2% lodging tax by up to 3 percentage points.

Andrus said the measure is aimed at counties with significant tourism that “need more facility and infrastructure help” to handle visitor volumes. Under the draft language, at least 50% of any additional lodging tax proceeds would have to be used for property tax relief; the remaining funds could be used for law enforcement, search and rescue, emergency medical services, fire protection and ambulance services and would be allocated on an equal-share basis among those categories.

Representative Shepherd moved to introduce the RS. Representative Monks offered a substitute motion to remove the draft’s special‑election language — striking the phrase “fourth Tuesday in May or the” from page 2, line 32 — so that any county ballot question would appear only at the November general election. Committee members agreed to the change; the substitute motion was adopted by voice vote and the RS was introduced with the struck language removed.

During discussion, Representative Cheatham asked whether the bill’s list of services establishes a priority order or instead provides alternative uses when funds are not devoted to property tax relief. Andrus replied that the options are exclusive to the list — if the money is not used for property taxes, it must be used for the listed services — and that the allocation among those services must be an equal percentage to each. Committee members did not further amend the bill during introduction.

The introduction is procedural only; no committee vote on final passage of a local-option lodging tax was taken. The RS was introduced for referral and further consideration in the legislative process.