Idaho 2026 Regular Session

Agenda Mar 4th, 2026

Senate Local Government and Taxation Committee

Key Moments

  • Doug Ricks — Packer addressed the chair in her response.
  • Doug Ricks — Closed questioning and thanked the witness.
  • Doug Ricks — Chair acknowledged there were no more questions and introduced the next virtual witness.
  • Doug Ricks — Chair welcomed the witness and started her testimony timer.
  • Doug Ricks — Thanked the witness and noted there were no questions.
  • Doug Ricks — Acknowledged the witness response and then invited Senator Taves to give closing remarks.
  • Doug Ricks — Mr. Yost addresses Chairman Ricks and the committee while presenting Senate Bill 1345.
  • Ben Toews — Ben Toews introduced himself as the sponsor of Senate Bill 1353 and explained that it is a redraft of a previous bill. He described the bill’s purpose and clarified that it does not change HOA rules or impact homeowners associations. He answered questions about duplexes, explaining that they are included, can be separately owned as fee simple property, and may allow one side to be owned while the other is rented. He also addressed concerns about legal issues with separately owned halves of a duplex, confirmed that counties are excluded from the legislation, explained the October 1, 2026 effective date and the time it gives cities to adopt ordinances, and said the bill would not affect existing city rental restrictions.
  • Ben Adams — Senator Ben Adams sought clarification on the bill’s changes, asking whether HOA requirements would still apply and, if there is no HOA, whether anything would still restrict the structures.
  • Ben Adams — Ben Adams questioned how cities in places like Nampa designate duplex and multifamily areas, whether those areas are currently designated as multifamily and how that process works, whether many cities already allow these housing types so the bill is needed, and whether local approvals are handled on a case-by-case basis when cities designate single-family areas.
  • Ben Adams — Senator Ben Adams questions whether weak demand is why duplexes and multifamily homes are not being built, then explains his opposition to the motion. He says he values space and single-family neighborhoods, believes cities will respond if there is real demand, and does not want to force housing types on communities. He also raises concern that duplexes and townhomes are often used as rental properties rather than owner-occupied homes.
  • Ben Adams — Ben Adams is identified as the second to the motion.
  • C. Grow — Thanked the sponsor and began asking practical questions.
  • C. Grow — Asked whether the bill would apply prospectively and not alter existing HOA rules.
  • C. Grow — Asked whether the bill would affect existing HOAs and then raised a legal-structure question about separately owned halves of a duplex.
  • C. Grow — Asked about legal concerns with separately owned halves of a duplex.
  • C. Grow — Asked about the Association of Cities' neutrality and county jurisdiction.
  • C. Grow — Raised a question about whether the bill would affect rental restrictions on duplexes.
  • C. Grow — Asked whether the bill would affect a person's ability to rent out part of a duplex.
  • C. Grow — C. Grow questioned why the bill is needed if most cities already allow the housing types and asked whether it would force other cities to allow them; during the exchange, the witness addressed him, likely as Senator Grow.
  • C. Grow — Senator Grow asks whether the electronic communication system is strictly opt-in, expressing concern about older taxpayers, and then follows up by asking what happens if a taxpayer misses or deletes an emailed notice and whether any penalties apply for not responding.
  • Alison Rabe — Transcript says 'Senator Den Hartog,' which does not match the expected member list; likely a different senator not in the provided roster.
  • Treg Bernt — Senator Bernt asked whether the bill’s October 1, 2026 effective date would give cities enough time to amend comprehensive plans and zoning ordinances, and whether implementation might require consultants or other planning changes. After Senator Taves responded, the discussion moved to appreciation for Taves’ willingness to work with the association and amend the bill language based on their suggestions, with multiple speakers praising his collaboration.
  • Treg Bernt — Treg Bernt is referenced multiple times in the course of the same bill discussion: he is praised for bringing the bill back, thanked for his work on it, and then invited to offer closing remarks before a due pass recommendation.
  • Treg Bernt — In the discussion on the housing motion, Treg Bernt reassures Senator Adams that if the legislation passes, it would not allow a house to be built right next to his. Shortly after, Senator Taves states support for the motion and discloses a conflict of interest related to his housing policy work with cities. The exchange concludes with the chair thanking Senator Taves after Senate Bill 1353 carries.
  • Lori Hartog — Referenced as having earlier discussed the October 1, 2026 date; likely a transcription error for Den Hartog.
  • Lori Hartog — Lori Hartog is identified as the senator associated with the motion, though the transcript appears to misrender her name as 'Senator Dan Hartog' or 'Senator Den Hartog.' The mentions collectively refer to the same motion and should be treated as one continuous moment.
  • unidentified witness sign-up — The committee noted that a couple of people were signed up to testify.
  • Kelly Packer — Kelly Packer, Executive Director of the Association of Idaho Cities, introduced herself and explained that the association had not yet taken a formal position but would bring the bill to its board for consideration. She said the association had concerns about Section 3, especially the phrase "as a matter of right," but noted the sponsor was willing to work with them on amendments. Packer explained that cities still retain approval standards, special conditions, and other local processes, and said the association could likely be neutral or supportive if the bill applies the same standards to single-family, twin home, and duplex development. She added that city practices vary, but many Idaho cities already allow these housing types in single-family areas or multifamily designations, making the bill somewhat of a low-hanging-fruit issue. She also emphasized that utility connection and impact fees should be clarified as charged by unit, and that cities should not be forced to treat different populations differently. Packer stressed the importance of preserving local discretion over land use and infrastructure, especially water and sewer capacity, and noted that Idaho already has many approved permits that are not being built. She concluded by saying the bill may encourage cities that have not considered these housing types in this way, and expressed appreciation for the amendment limiting the bill to cities over 5,000 population because smaller cities face greater revenue constraints and infrastructure challenges with by-right legislation.
  • Heather Greenman — Heather Greenman, a Post Falls resident, testified in support of Senator Taves bringing the bill back. She explained that she and her husband were fortunate to buy a starter home before prices doubled, and said many of her friends and families in Post Falls cannot afford homes. She described local housing development as dominated by expensive homes, making ownership out of reach for many, and urged the committee to support the legislation.
  • Reese Hempe — Introduced himself as State Policy Manager with Pacific Legal Foundation.
  • Ron Taylor — A senator identified only as 'Senator Robbie' is likely a transcription error; the exact member is uncertain.
  • Ron Taylor — Ron Taylor is identified in the transcript, then speaks in support of the motion, praising the sponsor’s work with EIC and saying builders want to build this housing type, which could help keep young people and workers in Idaho.
  • Mr. Yost — Mr. Yost from the Tax Commission is introduced to present Senate Bill 1345. During the committee discussion, members ask him follow-up questions, including a request to address concerns about missed emails and penalties, and then check whether there are any additional questions for him before moving to a vote.
  • Aaron Yost — Introduces himself and states he is appearing on behalf of the State Tax Commission to present Senate Bill 1345.
  • Mr. Yost / Aaron Yost — Mr. Yost responds to questions about the bill’s opt-in nature, explaining that electronic communication is available only to taxpayers who sign up for an account and choose to opt in.
  • Kelly Anthon — The transcript appears to misrecognize the second as 'Senator Adams'; based on the expected member list, this likely refers to Vice Chair Ben Adams.
  • Doug Ricks — Chair recognized the question and managed the discussion.
  • Doug Ricks — The chair was addressed during the exchange.
  • Doug Ricks — The chair was addressed in the question and response.
  • Doug Ricks — The chair was addressed during the exchange.
  • Doug Ricks — Managed the transition from questions to testimony.
  • Doug Ricks — The chair welcomed the witness and managed the testimony.
  • Doug Ricks — The chair recognized Senator Adams' question.
  • Doug Ricks — Packer addressed the chair by name while responding.
  • Doug Ricks — Addressed as Mr. Chairman during questioning.
  • Doug Ricks — Recognized the follow-up question and allowed the speaker to proceed.
  • Doug Ricks — Addressed as Mr. Chair during the follow-up exchange.
  • Doug Ricks — Recognized the senator and allowed the question to proceed.
  • Doug Ricks — Addressed as Mr. Chairman.