Idaho Legislature: Ask Legislators to VOTE YES on H0130 - Property tax exemption, hospitals (posted 02/06/25, updated 03/23/25)

• Bill: legislature.idaho.gov/s…

• Contact Legislators: emailidaho.com

(Check the linked page or use My Bill Tracker for the bill’s current status.)

_____________

H0130 would allow the current property tax exemptions for the definition of "Hospital" to reside under the discretion of the Board of Equalization for the county in which the property lies. The county equalization board would have full authority to determine whether to grant a property tax exemption in full, in part, or not at all.

___

Amendment to Section 1 (03/21/25):

On page 1 of the printed bill, delete lines 14 through 19, and insert: (2) (a) The following property is exempt from taxation: the personal property, including medical equipment, owned or leased by a hospital corporation or a county hospital or hospital district that is operated as a hospital. (b) The following property, may, in the discretion of the board of equalization for the county in which the property lies, be exempted from taxation: the real property owned or leased by a hospital corporation or a county hospital or hospital district that is operated as a hospital.

___

In Idaho, property taxes are collected by the County and distributed to each taxing district (schools, cities, county agencies, fire districts, road districts, etc.) in which the property lies. Some hospitals have immense property holdings in many of Idaho’s counties, especially large ones. But under current IRS law, these property holdings are tax exempt.

Should hospitals (such as St. Luke’s in Ada County) receive tax exemptions if they provide services or support activities that do not reflect the norms of their county? For example, many Idahoans do not support funding Pride festivals, performing gender mutilation surgeries, administering puberty blockers, or suing citizens for exercising free speech rights. Yet IRS regulations award tax exempt status to hospitals even if they engage in such behaviors.

Why should counties be unable to collect property taxes from hospitals that do not follow community norms while ordinary county citizens bear the full property tax burden?

County property tax exemptions must provide a fair tax structure for all property owners in the taxing district. And County board of equalization officials (with input from their citizens) should be making these decisions. This bill (H0130) is long overdue and we ask that you support it.

References:

• Exempt Organization Types (IRS): irs.gov/charities-non-p…

• Understanding Idaho Property Taxes: tax.idaho.gov/taxes/pro…

• St. Luke’s Tax Exemption Form 990: stlukesonline.org/about…

• St. Luke’s Health System FAQ: stlukesonline.org/about…

• St. Luke’s LGBTQIA Health Care: