Amends existing law to limit liability for owners of property used as a polling place.

LEGISLATURE OF THE STATE OF IDAHO Sixty-eighth Legislature Second Regular Session - 2026 IN THE SENATE SENATE BILL NO. 1389 BY STATE AFFAIRS COMMITTEE AN ACT1 RELATING TO POLLING PLACES; AMENDING SECTION 34-302, IDAHO CODE, TO PRO-2 VIDE A LIMITATION OF LIABILITY FOR OWNERS OF PROPERTY USED AS A POLLING3 PLACE; AMENDING SECTION 63-602, IDAHO CODE, TO REVISE PROVISIONS RE-4 GARDING PROPERTY EXEMPT FROM TAXATION; AND DECLARING AN EMERGENCY AND5 PROVIDING AN EFFECTIVE DATE.6

Be It Enacted by the Legislature of the State of Idaho:7

SECTION 1. That Section 34-302, Idaho Code, be, and the same is hereby8 amended to read as follows:9 34-302. DESIGNATION OF PRECINCT POLLING PLACES -- LIMITATION OF LI-10 ABILITY. (1) The board shall, by the fifth Friday before any election,11 designate a suitable polling place for each election precinct. Insofar as12 possible, the board shall designate the same polling place for the general13 election that it designated for the primary election. The physical arrange-14 ments of the polling place shall be sufficient to guarantee all voters the15 right to cast a secret ballot. Public school facilities shall be made avail-16 able to the board as precinct polling places. All polling places designated17 as provided herein shall conform to the accessibility standards adopted by18 the secretary of state pursuant to the voting accessibility for the elderly19 and handicapped act, 52 U.S.C. 20101 et seq. The expense of providing such20 polling places shall be a public charge and paid out of the county treasury.21 (2) An owner of a property who either directly or indirectly invites22 or permits without charge any person to use such property as a polling place23 owes no duty of care to keep the property safe for entry by others for polling24 purposes or to give any warning of a dangerous condition, use, structure,25 or activity on such land to persons entering for polling purposes. The in-26 stallation of a sign or other form of warning of a dangerous condition, use,27 structure, or activity; any modification made for the purpose of improving28 the safety of others; or the failure to maintain or keep in place any sign,29 other form of warning, or modification made to improve safety shall not cre-30 ate liability on the part of an owner of property where there is no other ba-31 sis for such liability. Additionally, such owner of a property does not, by32 permitting such use as a polling place:33 (a) Extend any assurance that the property is safe for any purpose;34 (b) Confer on any person entering on such owner's property the legal35 status of an invitee or licensee to whom a duty of care is owed; or36 (c) Assume responsibility for or incur liability for any injury to per-37 son or property caused by an act or omission of any person entering on38 such owner's property.39

SECTION 2. That Section 63-602, Idaho Code, be, and the same is hereby40 amended to read as follows:41

2 63-602. PROPERTY EXEMPT FROM TAXATION. (1) Property shall be exempt1 from taxation as provided in titles 21, 22, 25, 26, 31, 33, 39, 41, 42, 49, 50,2 67 and 70, Idaho Code, and in chapters 6, 24, 30, 35 and 45, title 63, Idaho3 Code; provided, that no deduction shall be made in assessment of shares of4 capital stock of any corporation or association for exemptions claimed under5 this section, and provided further, that the term "full cash value" wherever6 used in this act shall mean the actual assessed value of the property as to7 which an exemption is claimed.8 (2) The use of the word "exclusive" or "exclusively" in this chapter9 shall mean used exclusively for any one (1) or more, or any combination, of10 the exempt purposes provided hereunder and property used for more than one11 (1) exempt purpose, pursuant to the provisions of sections 63-602A through12 63-602OO, Idaho Code, shall be exempt from taxation hereunder as long as the13 property is used exclusively for one (1) or more or any combination of the ex-14 empt purposes provided hereunder.15 (3) All exemptions from property taxation claimed shall be approved an-16 nually by the board of county commissioners or unless otherwise provided:17 (a) Exemptions pursuant to sections 63-602A, 63-602F, 63-602I,18 63-602J, 63-602L(1), 63-602M, 63-602N, 63-602R, 63-602S, 63-602U,19 63-602V, 63-602W, 63-602Z, 63-602DD(1), 63-602EE, 63-602OO, 63-2431,20 63-3502, 63-3502A and 63-3502B, Idaho Code, do not require application21 or approval by the board of county commissioners. For all other exemp-22 tions in title 63, Idaho Code, the process of applying is as specified in23 the exemption statutes or, if no process is specified and application is24 necessary to identify the property eligible for the exemption, annual25 application is required. Exemptions in other titles require no appli-26 cation.27 (b) For exemptions that require an application, provided such exemp-28 tions are for property otherwise subject to assessment by the county29 assessor, the application must be made to the county commissioners by30 April 15 and the taxpayer and county assessor must be notified of any de-31 cision by May 15, unless otherwise provided by law. The decision of the32 county commissioners and any subsequent assessment notices sent to the33 taxpayer may be appealed to the county board of equalization pursuant to34 sections 63-501 and 63-501A, Idaho Code.35 (c) For exemptions that require an application, provided such exemp-36 tions are for property otherwise subject to assessment by the state tax37 commission, application for exemption shall be included with the an-38 nual operator's statement as required pursuant to section 63-404, Idaho39 Code. Notice of the decision and its effect on the assessment will be40 provided in accordance with procedures specified in chapter 4, title41 63, Idaho Code. Appeals shall be made to the state tax commission in ac-42 cordance with section 63-407, Idaho Code.43 (4) An owner of property that is intended for a tax-exempt purpose may44 apply to the board of county commissioners for a provisional property tax ex-45 emption, pursuant to section 63-1305C, Idaho Code.46 (5) The use of any property receiving an exemption provided in section47 63-602B, 63-602C, or 63-602E, Idaho Code, as a polling place pursuant to sec-48 tion 34-302, Idaho Code, or for other election-related purposes authorized49 by law, shall not be deemed inconsistent with the property's tax-exempt sta-50

3 tus and shall not affect, impair, or disqualify the property from receiving1 or maintaining such exemption.2

SECTION 3. An emergency existing therefor, which emergency is hereby3 declared to exist, this act shall be in full force and effect on and after4 July 1, 2026.5