Amends existing law to revise a sales tax exemption for data center equipment and to revise a certain property tax exemption for certain capital investments.

LEGISLATURE OF THE STATE OF IDAHO
Sixty-eighth Legislature Second Regular Session - 2026
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 820
BY REVENUE AND TAXATION COMMITTEE
AN ACT	1
RELATING TO TAXATION; AMENDING SECTION 63-3622VV, IDAHO CODE, TO REVISE PRO-	2
VISIONS REGARDING THE IDAHO INFORMATION TECHNOLOGY EQUIPMENT SALES TAX	3
EXEMPTION; AMENDING SECTION 63-4502, IDAHO CODE, TO LIMIT ELIGIBILITY	4
FOR THE TAX EXEMPTION FOR NEW CAPITAL INVESTMENTS AND TO MAKE TECHNICAL	5
CORRECTIONS; AMENDING SECTION 50-2903, IDAHO CODE, TO PROVIDE A CORRECT	6
CODE REFERENCE; AND DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE	7
DATE.	8
Be It Enacted by the Legislature of the State of Idaho:	9
SECTION 1. That Section 63-3622VV, Idaho Code, be, and the same is	10
hereby amended to read as follows:	11
63-3622VV. IDAHO INFORMATION TECHNOLOGY EQUIPMENT. (1) On Except as	12
otherwise provided in this section, on and after July 1, 2020, there is ex-	13
empted from the taxes imposed by this chapter the purchase or use of eligi-	14
ble server equipment and new data center facilities, as defined in this sec-	15
tion, for a period of twenty (20) years from the date a qualifying business	16
entity's final approval certification is issued by the state tax commission	17
pursuant to subsection (2)(l)(ii) of this section. The exemption provided	18
in this section shall be available only to qualifying business entities and	19
contractors installing eligible server equipment or building new data cen-	20
ter facilities for qualifying business entities. The exemption provided in	21
this section shall not be available for property that has been the subject of	22
business incentives granted to a taxpayer or its affiliates, pursuant to the	23
Idaho reimbursement incentive act, sections 67-4737 through 67-4744, Idaho	24
Code. For purchases related to data centers that commenced construction on	25
or after April 1, 2026, the exemption provided in this section shall apply	26
only to eligible server equipment.	27
(2) As used in this section:	28
(a) "Business entity" means a separate legal entity or separately oper-	29
ated segment of business that exists for the primary purpose of engaging	30
in a commercial activity for profit and whose sole purpose is the oper-	31
ation of a data center. For the purposes of this section, a separately	32
operated segment of business is a segment of a business for which sep-	33
arate records are maintained and that is operated by an employee or em-	34
ployees whose primary employment responsibility is to operate the busi-	35
ness segment.	36
(b) "Cabling" means a fiber or copper cable used in data centers to con-	37
nect information sources to a server or storage device.	38
(c) "Capital investment" means real or tangible personal property that	39
is purchased for use in Idaho and is used by a business entity for the	40
purpose of operating a data center.	41

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2
(d) "Chiller" means a cooling system used in data centers to remove heat	1
from an element and deposit it into another element.	2
(e) "Commenced construction" means physical placement, assembly, or	3
installation of materials or equipment that will make up part of a data	4
center and that takes place at the site of the proposed data center.	5
(e) (f) "Commencement of operations" means the date on which a certifi-	6
cate of occupancy is issued for a data center.	7
(f) (g) "Data center" means a facility comprised of one (1) or more	8
buildings in Idaho that is used to house eligible server equipment for	9
the transmission and storage of data where the facility has the follow-	10
ing characteristics:	11
(i) Uninterruptible power supplies, generator power, or both;	12
(ii) Sophisticated fire suppression and prevention systems; and	13
(iii) Enhanced physical security and restricted access.	14
(g) (h) "Eligible server equipment" means new server equipment ac-	15
quired by a qualifying business entity as described in this subsection	16
that is maintained and operated in a data center located in Idaho for	17
the sole purpose of data transmission and storage services, providing	18
data and transaction processing services, information technology ser-	19
vices, or computer collocation services. "Eligible server equipment"	20
includes servers, rack servers, chillers, storage devices, generators,	21
cabling, and enabling software integral to or installed on such equip-	22
ment.	23
(h) (i) "Generator" means an engine used in data centers to convert me-	24
chanical energy into electricity.	25
(i) (j) "New data center facilities" means buildings or structural	26
components of buildings, including equipment, materials, and fixtures	27
thereof, that are used in or intended for use primarily as a data center	28
in Idaho.	29
(j) (k) "New jobs" means new jobs created in Idaho that are nonseasonal,	30
full-time jobs that collectively pay an average weekly wage that equals	31
or exceeds the average weekly wage for the county where the data center	32
is located, as determined by the most recent report of the United States	33
bureau of labor statistics. A job that merely changes locations within	34
the state of Idaho shall not be considered a new job under this section.	35
New jobs must exceed the business entity's highest number of full-time	36
employees in Idaho during the twenty-four (24) months immediately pre-	37
ceding the commencement of operations of the data center.	38
(k) (l)(i) "Qualifying business entity" means a business entity	39
that certifies to the state tax commission that it will make:	40
1. Make capital investments in one (1) or more data centers	41
after July 1, 2020, in amounts of at least two hundred fifty	42
million dollars ($250,000,000) in the aggregate within the	43
first five (5) years after commencement of construction and	44
that it will create;	45
2. Create and maintain at least thirty (30) new jobs at the	46
data center within two (2) calendar years after the com-	47
mencement of operations.;	48
3. For a qualifying business entity that receives an exemp-	49
tion provided in this section on or after April 1, 2026, re-	50

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3
ceive electricity service under an electricity rate sched-	1
ule or energy service agreement that fully recovers from the	2
qualifying business entity all costs incurred by the utility	3
in providing electricity to the property for which the ex-	4
emption is claimed; and	5
4. For a qualifying business entity that receives an ex-	6
emption provided in this section on or after April 1, 2026,	7
prior to commencing construction of a data center, provide	8
written notice to the local water provider serving such pro-	9
posed data center's location and the department of water	10
resources detailing the anticipated water consumption needs	11
of the data center to ensure that the water consumption is	12
compatible with the location in which the data center is be-	13
ing constructed. A qualifying business entity is encouraged	14
to take action to conserve, reuse, and replace water. This	15
includes but is not limited to:	16
(A) Using water-efficient fixtures and practices;	17
(B) Treating, infiltrating, or harvesting rainwater;	18
(C) Recirculating or recycling water within the cool-	19
ing system before discharging;	20
(D) Partnering with state and local governmental en-	21
tities and private individuals and entities to use data	22
center discharge water for irrigation, water conserva-	23
tion, aquifer recharge, or other beneficial purposes,	24
if available;	25
(E) Using reclaimed water where possible for data cen-	26
ter operations; and	27
(F) Supporting water restoration efforts in local wa-	28
tersheds.	29
(ii) Such business entities shall be entitled to a provisional	30
exemption pursuant to this section during the period in which they	31
make capital investments in data center property. If a business	32
entity fails to meet the investment and job creation requirements	33
provided within the time periods required in this section, it	34
shall pay sales or use taxes that would have been due if not for the	35
granting of the provisional exemption. If a business entity meets	36
the investment and job creation requirements provided within the	37
time periods required in this section, its provisional exemption	38
shall become final without further action and the state tax com-	39
mission shall issue and deliver a written certification to the	40
qualifying business confirming such final approval, and there-	41
after the exemption shall also apply to all additional purchases	42
of eligible server equipment and purchases associated with con-	43
structing new data center facilities until the exemption expires	44
after the time period provided in subsection (1) of this section.	45
(l) (m) "Rack server" means a computer in a data center dedicated to use	46
as a server and designed to be installed in a framework called a rack.	47
(m) (n) "Server" means a computer or computer program used in data cen-	48
ters that manages access to a centralized resource or service in a net-	49
work.	50

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(n) (o) "Storage device" means a piece of computer equipment on which	1
information can be stored and that is used in data centers.	2
(3) The state tax commission shall prepare and file the following re-	3
ports with the senate local government and taxation committee and the house	4
revenue and taxation committee:	5
(a) Starting in 2027, the state tax commission shall prepare and file	6
a report no later than February 1 each year detailing the approximate	7
amount of sales tax revenue forgone by the state in the previous calen-	8
dar year due to the exemption provided in this section.	9
(b) Starting in 2032, and every five (5) years thereafter, the state	10
tax commission shall prepare and file along with its report pursuant to	11
paragraph (a) of this subsection, an additional report detailing the	12
following:	13
(i) The approximate number of jobs that qualifying business en-	14
tities have created in the state that are directly related to the	15
data centers that are the subject of the exemption provided in this	16
section;	17
(ii) The total amount of capital investment that qualifying busi-	18
ness entities have invested in the state that is directly related	19
to the data centers that are the subject of the exemption provided	20
in this section;	21
(iii) A summary of the electricity usage of data centers that are	22
the subject of the exemption provided in this section and how such	23
electricity usage has impacted the availability and price of elec-	24
tricity in the communities surrounding such data centers; and	25
(iv) A summary of the water usage of data centers that are the sub-	26
ject of the exemption provided in this section and how such water	27
usage has impacted the availability and price of water in the com-	28
munities surrounding such data centers.	29
(4) If a taxpayer receives the exemption provided in section 63-4502,	30
Idaho Code, on any property that comprises or is used in connection with a	31
data center that commenced construction on or after April 1, 2026, such tax-	32
payer shall not be eligible for the exemption provided in this section for	33
any purchases related to such data center.	34
(3) (5) The state tax commission may promulgate rules to administer	35
and enforce the provisions of this section, including the promulgation of	36
rules relating to the provision of information necessary to certify that the	37
taxpayer satisfies the criteria for a qualifying business entity. For the	38
purpose of carrying out its duties to administer and enforce the provisions	39
of this section, the state tax commission shall have the powers and duties	40
provided by sections 63-217, 63-3038, 63-3039, 63-3042 through 63-3067,	41
63-3068, 63-3071, and 63-3074 through 63-3078, Idaho Code.	42
SECTION 2. That Section 63-4502, Idaho Code, be, and the same is hereby	43
amended to read as follows:	44
63-4502. TAX EXEMPTION FOR NEW CAPITAL INVESTMENTS. (1) For calendar	45
years beginning on or after January 1, 2008, the net taxable value of all	46
property of a taxpayer, whether acquired before, during or after the qual-	47
ifying period, in excess of four hundred million dollars ($400,000,000) lo-	48
cated within a single county in Idaho shall be exempt from property taxation	49

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and any special assessment, but only if the taxpayer makes a qualifying new	1
capital investment as defined in subsection (2) of this section.	2
(2) For purposes of this section, the following definitions shall ap-	3
ply:	4
(a) "Qualifying new capital investment" means an investment of at least	5
one billion dollars ($1,000,000,000) made during the qualifying period	6
by the acquisition, construction, improvement or installation of real,	7
operating or personal property related to new plant and building facil-	8
ities at a project site located within the county referred to in subsec-	9
tion (1) of this section.	10
(b) "New plant and building facilities" means:	11
(i) Qualified investments as defined in section 63-3029B, Idaho	12
Code; or	13
(ii) Buildings or structural components of buildings, includ-	14
ing equipment, materials and fixtures thereof, whether used at a	15
project site or temporarily stored off-site in the county referred	16
to in subsection (1) of this section and intended for use at a	17
project site.	18
(c) "Qualifying period" means an eighty-four (84) month period of time	19
beginning with the issuance of a building permit for a permanent build-	20
ing structure at a project site and ending no later than eighty-four	21
(84) months a thereafter.	22
(d) "Project site" means an area or areas at which the new plant and	23
building facilities described in subsection (2) paragraph (b) of this	24
subsection are built, installed or constructed.	25
(3) The property included in the calculation for purposes of determin-	26
ing a qualifying new capital investment value shall include all real or op-	27
erating property owned, and all personal property owned, leased or rented.	28
With respect to leased or rented personal property, only that portion of the	29
property for which a taxpayer is contractually liable for payment of prop-	30
erty taxes thereon shall be included in the calculation of the investment.	31
(4) Notwithstanding the exemption provided in subsection (4) of sec-	32
tion 63-3029B, Idaho Code, no other exemption from property tax or any spe-	33
cial assessment provided by the statutes of this state shall be applicable	34
to any property described in subsection (2) of this section with respect to a	35
year in which the incentives set forth in subsection (1) of this section ap-	36
ply to any of the same property.	37
(5) Property subject to the provisions of this section shall not be	38
included on any property roll or any new construction roll prepared by the	39
county assessor in accordance with section 63-301 or 63-301A, Idaho Code,	40
respectively.	41
(6) If a taxpayer receives the exemption provided in section 63-3622VV,	42
Idaho Code, for purchases related to a data center that commenced construc-	43
tion on or after April 1, 2026, such taxpayer shall not be eligible for the	44
exemption provided in this section on any property that comprises or is used	45
in connection with such data center. For the purposes of this subsection,	46
"data center" and "commenced construction" have the same meaning as those	47
terms are defined in section 63-3622VV, Idaho Code.	48
(6) (7) The state tax commission shall adopt all rules that may be nec-	49
essary to implement the provisions of this section.	50

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SECTION 3. That Section 50-2903, Idaho Code, be, and the same is hereby	1
amended to read as follows:	2
50-2903. DEFINITIONS. The following terms used in this chapter shall	3
have the following meanings, unless the context otherwise requires:	4
(1) "Act" or "this act" means this revenue allocation act.	5
(2) "Agency" or "urban renewal agency" means a public body created pur-	6
suant to section 50-2006, Idaho Code.	7
(3) "Authorized municipality" or "municipality" means any county or	8
incorporated city that has established an urban renewal agency or by or-	9
dinance has identified and created a competitively disadvantaged border	10
community.	11
(4) Except as provided in section 50-2903A, Idaho Code, "base assess-	12
ment roll" means the equalized assessment rolls, for all classes of taxable	13
property, on January 1 of the year in which the local governing body of an	14
authorized municipality passes an ordinance adopting or modifying an urban	15
renewal plan containing a revenue allocation financing provision, except	16
that the base assessment roll shall be adjusted as follows: the equalized	17
assessment valuation of the taxable property in a revenue allocation area	18
as shown upon the base assessment roll shall be reduced by the amount by	19
which the equalized assessed valuation as shown on the base assessment roll	20
exceeds the current equalized assessed valuation of any taxable property	21
located in the revenue allocation area and by the equalized assessed val-	22
uation of taxable property in such revenue allocation area that becomes	23
exempt from taxation subsequent to the date of the base assessment roll.	24
The equalized assessed valuation of the taxable property in a revenue allo-	25
cation area as shown on the base assessment roll shall be increased by the	26
equalized assessed valuation, as of the date of the base assessment roll, of	27
taxable property in such revenue allocation area that becomes taxable after	28
the date of the base assessment roll. Any increase in valuation due to prop-	29
erty owned, leased, or used in the operation of a business entity that makes	30
capital investments in one (1) or more data centers, as defined in section	31
63-3622VV(2)(f), Idaho Code, after July 1, 2020, in amounts of at least two	32
hundred fifty million dollars ($250,000,000) in the aggregate within the	33
first five (5) years after commencement of construction, that creates and	34
maintains at least thirty (30) new jobs at the data center within two (2)	35
calendar years after the commencement of operations, and that is located in	36
a revenue allocation area for which no bonds have been issued pursuant to	37
section 50-2909, Idaho Code, as of March 16, 2023, shall be added to the base	38
assessment roll in the current tax year. An urban renewal plan containing	39
a revenue allocation financing provision adopted or modified prior to July	40
1, 2016, is not subject to section 50-2903A, Idaho Code. For plans adopted	41
or modified prior to July 1, 2016, and for subsequent modifications of those	42
urban renewal plans, the value of the base assessment roll of property within	43
the revenue allocation area shall be determined as if the modification had	44
not occurred.	45
(5) "Budget" means an annual estimate of revenues and expenses for the	46
following fiscal year of the agency. An agency shall, by September 1 of each	47
calendar year, adopt and publish, as described in section 50-1002, Idaho	48
Code, a budget for the next fiscal year. An agency may amend its adopted	49

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budget using the same procedures as used for adoption of the budget. For	1
the fiscal year that immediately predates the termination date for an urban	2
renewal plan involving a revenue allocation area or will include the termi-	3
nation date, the agency shall adopt and publish a budget specifically for the	4
projected revenues and expenses of the plan and make a determination as to	5
whether the revenue allocation area can be terminated before the January 1	6
of the termination year pursuant to the terms of section 50-2909(4), Idaho	7
Code. In the event that the agency determines that current tax year revenues	8
are sufficient to cover all estimated expenses for the current year and all	9
future years, by September 1 the agency shall adopt a resolution advising and	10
notifying the local governing body, the county auditor, and the state tax	11
commission and recommending the adoption of an ordinance for termination of	12
the revenue allocation area by December 31 of the current year and declaring	13
a surplus to be distributed as described in section 50-2909, Idaho Code,	14
should a surplus be determined to exist. The agency shall cause the ordi-	15
nance to be filed with the office of the county recorder and the Idaho state	16
tax commission as provided in section 63-215, Idaho Code. Upon notification	17
of revenues sufficient to cover expenses as provided herein, the increment	18
value of that revenue allocation area shall be included in the net taxable	19
value of the appropriate taxing districts when calculating the subsequent	20
property tax levies pursuant to section 63-803, Idaho Code. The increment	21
value shall also be included in subsequent notification of taxable value for	22
each taxing district pursuant to section 63-1312, Idaho Code, and subsequent	23
certification of actual and adjusted market values for each school district	24
pursuant to section 63-315, Idaho Code.	25
(6) "Clerk" means the clerk of the municipality.	26
(7) "Competitively disadvantaged border community area" means a parcel	27
of land consisting of at least forty (40) acres that is situated within the	28
jurisdiction of a county or an incorporated city and within twenty-five (25)	29
miles of a state or international border, which the governing body of such	30
county or incorporated city has determined by ordinance is disadvantaged in	31
its ability to attract business, private investment, or commercial develop-	32
ment as a result of a competitive advantage in the adjacent state or nation	33
resulting from inequities or disparities in comparative sales taxes, income	34
taxes, property taxes, population or unique geographic features.	35
(8) "Deteriorated area" means:	36
(a) Any area, including a slum area, in which there is a predominance	37
of buildings or improvements, whether residential or nonresidential,	38
which by reason of dilapidation, deterioration, age or obsolescence,	39
inadequate provision for ventilation, light, air, sanitation, or open	40
spaces, high density of population and overcrowding, or the existence	41
of conditions that endanger life or property by fire and other causes,	42
or any combination of such factors, is conducive to ill health, trans-	43
mission of disease, infant mortality, juvenile delinquency, or crime,	44
and is detrimental to the public health, safety, morals or welfare.	45
(b) Any area which by reason of the presence of a substantial number of	46
deteriorated or deteriorating structures, predominance of defective or	47
inadequate street layout, faulty lot layout in relation to size, ade-	48
quacy, accessibility or usefulness, insanitary or unsafe conditions,	49
deterioration of site or other improvements, diversity of ownership,	50

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tax or special assessment delinquency exceeding the fair value of the	1
land, defective or unusual conditions of title, or the existence of con-	2
ditions that endanger life or property by fire and other causes, or any	3
combination of such factors, results in economic underdevelopment of	4
the area, substantially impairs or arrests the sound growth of a munici-	5
pality, retards the provision of housing accommodations or constitutes	6
an economic or social liability and is a menace to the public health,	7
safety, morals or welfare in its present condition and use.	8
(c) Any area which is predominately open and which because of obsolete	9
platting, diversity of ownership, deterioration of structures or im-	10
provements, or otherwise, results in economic underdevelopment of the	11
area or substantially impairs or arrests the sound growth of a munici-	12
pality. The provisions of section 50-2008(d), Idaho Code, shall apply	13
to open areas.	14
(d) Any area which the local governing body certifies is in need of	15
redevelopment or rehabilitation as a result of a flood, storm, earth-	16
quake, or other natural disaster or catastrophe respecting which the	17
governor of the state has certified the need for disaster assistance	18
under any federal law.	19
(e) Any area which by reason of its proximity to the border of an ad-	20
jacent state is competitively disadvantaged in its ability to attract	21
private investment, business or commercial development which would	22
promote the purposes of this chapter.	23
(f) Deteriorated area does not mean not developed beyond agricultural,	24
or any agricultural operation as defined in section 22-4502(1), Idaho	25
Code, or any forest land as defined in section 63-1701(4), Idaho Code,	26
unless the owner of the agricultural operation or the forest landowner	27
of the forest land gives written consent to be included in the deterio-	28
rated area, except for an agricultural operation or forest land that has	29
not been used for three (3) consecutive years.	30
(9) "Facilities" means land, rights in land, buildings, structures,	31
machinery, landscaping, extension of utility services, approaches, road-	32
ways and parking, handling and storage areas, and similar auxiliary and re-	33
lated facilities.	34
(10) "Increment value" means the total value calculated by summing the	35
differences between the current equalized value of each taxable property in	36
the revenue allocation area and that property's current base value on the	37
base assessment roll, provided such difference is a positive value.	38
(11) "Local governing body" means the city council or board of county	39
commissioners of a municipality.	40
(12) "Manufacturing project" means a manufacturing or industrial	41
project and ancillary uses that manufactures, processes, or fabricates tan-	42
gible personal property as defined in section 63-3616, Idaho Code.	43
(13) "Plan" or "urban renewal plan" means a plan, as it exists or may	44
from time to time be amended, prepared and approved pursuant to sections	45
50-2008 and 50-2905, Idaho Code, and any method or methods of financing such	46
plan, which methods may include revenue allocation financing provisions.	47
(14) "Project" or "urban renewal project" or "competitively disadvan-	48
taged border areas" may include undertakings and activities of a municipal-	49
ity in an urban renewal area for the elimination of deteriorated or deterio-	50

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9
rating areas and for the prevention of the development or spread of slums and	1
blight and may involve slum clearance and redevelopment in an urban renewal	2
area, or rehabilitation or conservation in an urban renewal area, or any com-	3
bination or part thereof in accordance with an urban renewal plan. Such un-	4
dertakings and activities may include:	5
(a) Acquisition of a deteriorated area or a deteriorating area or por-	6
tion thereof;	7
(b) Demolition and removal of buildings and improvement;	8
(c) Installation, construction, or reconstruction of streets, utili-	9
ties, parks, playgrounds, open space, off-street parking facilities,	10
public facilities, public recreation and entertainment facilities or	11
buildings and other improvements necessary for carrying out, in the ur-	12
ban renewal area or competitively disadvantaged border community area,	13
the urban renewal objectives of this act in accordance with the urban	14
renewal plan or the competitively disadvantaged border community area	15
ordinance.	16
(d) Disposition of any property acquired in the urban renewal area or	17
the competitively disadvantaged border community area, including sale,	18
initial leasing, or retention by the agency itself, or the municipality	19
creating the competitively disadvantaged border community area at its	20
fair value for uses in accordance with the urban renewal plan except for	21
disposition of property to another public body;	22
(e) Carrying out plans for a program of voluntary or compulsory repair	23
and rehabilitation of buildings or other improvements in accordance	24
with the urban renewal plan;	25
(f) Acquisition of real property in the urban renewal area or the com-	26
petitively disadvantaged border community area that, under the urban	27
renewal plan, is to be repaired or rehabilitated for dwelling use or re-	28
lated facilities, repair or rehabilitation of the structures for guid-	29
ance purposes, and resale of the property;	30
(g) Acquisition of any other real property in the urban renewal area	31
or competitively disadvantaged border community area where necessary	32
to eliminate unhealthful, insanitary or unsafe conditions, lessen den-	33
sity, eliminate obsolete or other uses detrimental to the public wel-	34
fare, or otherwise to remove or to prevent the spread of blight or dete-	35
rioration, or to provide land for needed public facilities or where nec-	36
essary to accomplish the purposes for which a competitively disadvan-	37
taged border community area was created by ordinance;	38
(h) Lending or investing federal funds; and	39
(i) Construction of foundations, platforms and other like structural	40
forms.	41
(15) "Project costs" includes, but is not limited to:	42
(a) Capital costs, including the actual costs of the construction of	43
public works or improvements, facilities, buildings, structures, and	44
permanent fixtures; the demolition, alteration, remodeling, repair or	45
reconstruction of existing buildings, structures, and permanent fix-	46
tures; the acquisition of equipment; and the clearing and grading of	47
land;	48

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(b) Financing costs, including interest during construction and capi-	1
talized debt service or repair and replacement or other appropriate re-	2
serves;	3
(c) Real property assembly costs, meaning any deficit incurred from the	4
sale or lease by a municipality of real or personal property within a	5
revenue allocation district;	6
(d) Professional service costs, including those costs incurred for ar-	7
chitectural, planning, engineering, and legal advice and services;	8
(e) Direct administrative costs, including reasonable charges for the	9
time spent by city or county employees in connection with the implemen-	10
tation of a project plan;	11
(f) Relocation costs; and	12
(g) Other costs incidental to any of the foregoing costs.	13
(16) "Revenue allocation area" means that portion of an urban renewal	14
area or competitively disadvantaged border community area where the equal-	15
ized assessed valuation, as shown by the taxable property assessment rolls,	16
of which the local governing body has determined, on and as a part of an urban	17
renewal plan, is likely to increase as a result of the initiation of an urban	18
renewal project or competitively disadvantaged border community area. The	19
base assessment roll or rolls of revenue allocation area or areas shall not	20
exceed at any time ten percent (10%) of the current assessed valuation of all	21
taxable property within the municipality.	22
(17) "State" means the state of Idaho.	23
(18) "Tax" or "taxes" means all property tax levies upon taxable prop-	24
erty.	25
(19) "Taxable property" means taxable real property, personal prop-	26
erty, operating property, or any other tangible or intangible property	27
included on the equalized assessment rolls.	28
(20) "Taxing district" means a taxing district as defined in section	29
63-201, Idaho Code, as that section now exists or may hereafter be amended.	30
(21) "Termination date" means a specific date no later than twenty (20)	31
years from the effective date of an urban renewal plan or as described in sec-	32
tion 50-2904, Idaho Code, on which date the plan shall terminate. Every ur-	33
ban renewal plan shall have a termination date that can be modified or ex-	34
tended subject to the twenty (20) year maximum limitation, except as pro-	35
vided in section 50-2904(5), Idaho Code. Provided however, the duration of	36
a revenue allocation financing provision may be extended as provided in sec-	37
tion 50-2904, Idaho Code.	38
SECTION 4. An emergency existing therefor, which emergency is hereby	39
declared to exist, this act shall be in full force and effect on and after	40
April 1, 2026.	41

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