S1216 – Property Tax Assessment Reform Act

Oct 10, 2025

Bill Summary

The bill amends the rules for determining property market value for tax assessment purposes. It mandates the use of recognized appraisal methods focused on actual and functional use. New statistical requirements are introduced, requiring assessments to reflect a median ratio between assessed and market value within a 90% to 110% range. It also specifies that property categories must not differ in assessment level by more than five percentage points. For income-producing properties, multiple valuation methods are allowed but must exclude contract rent and exempt intangible property values. Assessors are required to disclose their calculation methods to property owners upon request.

Overall Summary

The bill aligns with fiscal responsibility by refining tax assessment processes to ensure fairness and predictability, supporting government transparency in financial operations. It promotes equitable taxation, which is consistent with the principles of reducing the size and cost of government by ensuring efficient tax collection without expanding government roles.

Rating: 3

Reason for Rating

ARTICLE I. RESPONSIBILITY IN GOVERNMENT (Rating: 1)

The bill's focus on refining tax assessment methods aligns with fiscal responsibility and the promotion of fair and predictable tax structures, supporting the principles of reduced government size and cost.

ARTICLE II. CITIZEN INVOLVEMENT IN GOVERNMENT (Rating: 0)

The bill does not directly address citizen involvement in government processes or political engagement, thus it is neutral in this context.

ARTICLE III. EDUCATION (Rating: 0)

The bill does not pertain to educational policies or systems, making its impact neutral on this metric.

ARTICLE IV. AGRICULTURE (Rating: 0)

This bill does not directly impact agricultural policies or practices, so its relevance to this metric is neutral.

ARTICLE V. WATER (Rating: 0)

The bill does not involve water management or policy, resulting in a neutral rating for this metric.

ARTICLE VI. NATURAL RESOURCES AND ENVIRONMENT (Rating: 0)

There is no direct connection between the bill and the management or conservation of natural resources, leading to a neutral impact.

ARTICLE VII. ENERGY (Rating: 0)

The bill does not address energy policies or infrastructure, thus it has a neutral effect on this metric.

ARTICLE VIII. IDAHO NATIONAL LABORATORIES (Rating: 0)

The legislation does not relate to national laboratories or research facilities, so it is rated neutral in this area.

ARTICLE IX. PRIVATE PROPERTY RIGHTS (Rating: 1)

By refining property tax assessment methods, the bill supports the fair treatment of property owners, aligning with the protection of private property rights.

ARTICLE X. STATE AND FEDERAL LANDS (Rating: 0)

The bill does not address issues related to state or federal land management, resulting in a neutral rating.

ARTICLE XI. WILDLIFE MANAGEMENT (Rating: 0)

This bill does not impact wildlife management practices or policies, hence it is neutral regarding this metric.

ARTICLE XII. ECONOMY (Rating: 1)

Improving tax assessment accuracy and fairness can contribute to economic stability by ensuring a more predictable and equitable tax environment, supporting economic growth.

ARTICLE XIII. HEALTH AND WELFARE (Rating: 0)

The bill does not involve health or welfare services or policies, so its impact on this metric is neutral.

ARTICLE XIV. AMERICAN FAMILY (Rating: 0)

There is no direct relevance of the bill to family values or issues, leading to a neutral rating.

ARTICLE XV. OLDER AMERICANS (Rating: 0)

The bill does not specifically address issues pertaining to older Americans, resulting in a neutral impact.

ARTICLE XVI. LAW AND ORDER WITH JUSTICE (Rating: 0)

The bill does not relate to law enforcement or judicial processes, so it is rated neutral in this context.

ARTICLE XVII. NATIONAL DEFENSE – SECURING THE BORDER (Rating: 0)

The legislation does not pertain to national defense or border security, thus it has a neutral effect on this metric.

ARTICLE XVIII. ELECTION OF JUDGES AND IDAHO SUPREME COURT JUSTICES (Rating: 0)

This bill does not involve the election or appointment of judges, so its impact is neutral.

ARTICLE XIX. RELIGIOUS LIBERTY (Rating: 0)

The bill does not address issues related to religious freedom or the exercise of religion, resulting in a neutral rating.

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