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House Bill 242 — Hospital property tax exemption

House Bill 242 — Hospital property tax exemption

Phil Haunschild
March 9, 2019

Bill description: HB 242 would eliminate the hospital property tax exemption for facilities that do not perform the core functions of a hospital.

Rating: +1

Does it increase government redistribution of wealth? Examples include the use of tax policy or other incentives to reward specific interest groups, businesses, politicians, or government employees with special favors or perks; transfer payments; and hiring additional government employees. Conversely, does it decrease government redistribution of wealth?

Idaho law currently exempts hospitals and many administrative or support facilities owned by a hospital from paying property taxes. Traditional hospitals, which include 24-hour emergency departments, are exempted, as are any supporting facilities, whether they are attached to the hospital or not. For example, a separate administrative building for employees working on insurance billing on the other side of town from a hospital would not be assessed.

HB 242 would limit hospitals’ property tax exemption to primary hospital facilities which have a 24-hour emergency department, at least two beds, can provide birthing care, and have full-time nursing staff to provide diagnostic and acute care.

When a facility such as a hospital receives an exemption, the tax that the hospital would have paid is shifted onto the other property owners, such as homeowners and private businesses. By limiting the hospital property tax exemption, HB 242 would reduce this tax shift onto other property owners.


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