Bill Description: House Bill 511 would increase the structure surcharge levied on improved parcels in private forests.

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Does it directly or indirectly create or increase any taxes, fees, or other assessments? Conversely, does it eliminate or reduce any taxes, fees, or other assessments?

House Bill 511 would amend Section 38-111, Idaho Code, to increase the maximum surcharge assessed for each improved lot or parcel of privately owned forest land from $40 to $100, a 150% increase.

This surcharge is in addition to a per-acre assessment on both improved and unimproved privately owned forest land. These assessments and surcharges are imposed through county property tax collections. 

The bill’s fiscal note estimates that this surcharge affects approximately 67,000 structures across the state and, assuming the Land Board maxes out the surcharge (as is the case currently), it would be a collective fee increase of more than $4 million. 

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