Adds to existing law to provide that certain subdivisions of land are exempt from subdivision requirements.

LEGISLATURE OF THE STATE OF IDAHO
Sixty-eighth Legislature Second Regular Session - 2026
IN THE SENATE
SENATE BILL NO. 1355
BY STATE AFFAIRS COMMITTEE
AN ACT	1
RELATING TO LAND SUBDIVISIONS; AMENDING CHAPTER 13, TITLE 50, IDAHO CODE, BY	2
THE ADDITION OF A NEW SECTION 50-1335, IDAHO CODE, TO PROVIDE THAT CER-	3
TAIN SUBDIVISIONS OF LAND ARE EXEMPT FROM SUBDIVISION REQUIREMENTS; AND	4
DECLARING AN EMERGENCY AND PROVIDING AN EFFECTIVE DATE.	5
Be It Enacted by the Legislature of the State of Idaho:	6
SECTION 1. That Chapter 13, Title 50, Idaho Code, be, and the same is	7
hereby amended by the addition thereto of a NEW SECTION, to be known and des-	8
ignated as Section 50-1335, Idaho Code, and to read as follows:	9
50-1335. SUBDIVISION REQUIREMENTS -- EXEMPTION. Provided that the	10
method of sale or other disposition is not adopted for the purpose of evading	11
the provisions of this chapter, and subject to any requirements that may	12
be adopted by the board of county commissioners regarding documentation of	13
the proper use and implementation of the provisions of this section, this	14
chapter shall not apply to a division of land made outside of platted subdi-	15
visions for the purpose of a single gift or sale to a member of a landowner's	16
immediate family, subject to the following requirements:	17
(1) A member of the immediate family is limited to any person who is a	18
natural or adopted child, stepchild, spouse, sibling, grandchild, grandpar-	19
ent, or parent of the landowner;	20
(2) The purpose of the division is to provide for the housing, business,	21
or agricultural needs of the grantee;	22
(3) The land shall have been titled in the name of the grantor, or in the	23
name of a trust controlled by the grantor, for a combined period prior to the	24
division of no less than five (5) years for land titled before July 1, 2026,	25
or ten (10) years for land titled on or after July 1, 2026. Parcels created	26
under this section shall be titled in the name of the immediate family member	27
for whom the division is made for a period of no less than five (5) years, or	28
for no less than one (1) year if the parcel was created before July 1, 2026,	29
unless the parcels are subject to involuntary transfer, including but not	30
limited to foreclosure, death, judicial sale, condemnation, or bankruptcy;	31
(4) No parcel smaller than five (5) acres created under this section	32
shall be further divided unless the owner obtains a subdivision permit pur-	33
suant to this chapter; and	34
(5) Where the landowner is a business entity and eighty percent (80%) of	35
the ownership interest or shares in the business entity are held by, or in the	36
name of a trust controlled by, individuals related by blood or marriage, the	37
sale or gift may be made subject to the provisions of this section to an im-	38
mediate family member of any shareholder who has owned at least five percent	39
(5%) of the outstanding shares for at least five (5) years continuously be-	40
fore the date of the sale or gift.	41

-- 1 of 2 --

2
SECTION 2. An emergency existing therefor, which emergency is hereby	1
declared to exist, this act shall be in full force and effect on and after	2
July 1, 2026.	3

-- 2 of 2 --