H 843 — Homestead Property Tax Exemption — Eliminate Proration

Eliminates proration of the homestead property tax exemption — a significant property tax relief measure for Idaho homeowners who own their home for only part of the year. Heard in Senate Local Government & Taxation March 19.

Last Action: Mar 19, 2026 — Senate Local Government & Taxation Hearing 2:00 PM, Room WW53 Sponsor: Revenue & Taxation Committee · Rep. Dustin Manwaring Topic: Property Tax

What H 843 Does

House Bill 843 eliminates the proration of Idaho's homestead property tax exemption. Currently, if a homeowner purchases or sells a home mid-year, the $125,000 homestead exemption is prorated — meaning they only receive a partial exemption for the months they owned the home.

H 843 would provide the full homestead exemption regardless of how many months the homeowner owned the property during the tax year. This is a straightforward property tax relief measure that benefits Idaho families who move mid-year — including military families, new homebuyers, and retirees downsizing.

Sponsor: Rep. Dustin Manwaring (R-Pocatello, District 27B).

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