Idaho 2026 Regular Session

Agenda Feb 5th, 2026

House Revenue and Taxation Committee

Key Moments

  • Richard Cheatum — The chair refers to Representative Cheatham and invites him to present his RS.
  • Richard Cheatum — Introduces himself as Rick Cheatham, representing District 28 and Pocatello.
  • Richard Cheatum — Explains that the RS would codify a Supreme Court decision about delinquent property tax fee and interest distribution.
  • Richard Cheatum — Requests that the RS be moved to introduction after explaining it would codify the court decision.
  • Richard Cheatum — The sponsor is asked questions after the motion.
  • Richard Cheatum — Confirms stakeholders are in favor and notes some planned to attend a print hearing.
  • Richard Cheatum — The chair brings Representative Cheatham back for the next item.
  • Richard Cheatum — Introduces the next item and again identifies himself as Rick Cheatham, District 28.
  • Richard Cheatum — The chair thanks Representative Cheatham and asks him to take a seat.
  • Richard Cheatum — Alan Dornfest says he worked with Representative Cheatham on the idea.
  • Britt Raybould — Representative Britt Raybould moves to introduce RS 3-2-981-C-1, and the discussion immediately continues with a brief follow-up about whether there are questions for the sponsor.
  • Jerald Raymond — The chair jokes that Representative Raymond may weigh in on the vote.
  • Jerald Raymond — Makes the motion to send House Bill 551 to the floor with a due pass recommendation.
  • Alan Dornfest — Alan Dornfest of the Idaho State Tax Commission is introduced as a technical resource available to answer questions, then he explains the bill’s technical impact on new construction rules and how they interact with urban renewal areas. He further describes how last year’s law handled fire and ambulance district opt-outs and the July 1, 2025 cutoff, and concludes by explaining the practical consequences if the legislation is not adopted, inviting questions.
  • Vito Barbieri — Vito Barbieri asks for time and requests that Mr. Dornfest explain House Bill 551, indicating the issue needs clarification before the discussion proceeds.
  • Mr. Dornfest — The committee asks Mr. Dornfest to explain what House Bill 551 is about, and after the brief exchange, thanks him and closes questions to him.