Amends existing law to provide that a county board of equalization may exempt the property of certain hospitals from property taxes.

This legislation would allow the current property tax exemptions for the definition of “Hospital” as defined by Chapter 13 title 39 of the Idaho Code to reside under the discretion of the Board of Equalization for the county in which the property lies. The equalization board will have full authority to determine whether to grant a property tax exemption in full, partial, or an exemption at all.