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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
613
BY
STATE
AFFAIRS
COMMITTEE
AN
ACT
1
RELATING
TO
POLLING
PLACES;
AMENDING
SECTION
6
-
1605,
IDAHO
CODE,
TO
PROVIDE
2
A
LIMITATION
ON
LIABILITY
FOR
WORKERS
OR
VOLUNTEERS
AT
CERTAIN
POLLING
3
PLACES;
AMENDING
SECTION
34
-
302,
IDAHO
CODE,
TO
PROVIDE
FOR
STATE
FUND
-
4
ING
OF
COMMERCIAL
LIABILITY
INSURANCE
FOR
CERTAIN
PRIVATE
FACILITIES
5
USED
AS
POLLING
PLACES;
AMENDING
SECTION
63
-
602,
IDAHO
CODE,
TO
ESTAB
-
6
LISH
A
PROVISION
REGARDING
PROPERTY
EXEMPT
FROM
TAXATION;
AMENDING
SEC
-
7
TION
67
-
5773,
IDAHO
CODE,
TO
PROVIDE
THAT
THE
DIRECTOR
OF
THE
DEPARTMENT
8
OF
ADMINISTRATION
SHALL
PURCHASE
CERTAIN
COMMERCIAL
LIABILITY
INSUR
-
9
ANCE
FOR
CERTAIN
PRIVATE
FACILITIES
DESIGNATED
AS
POLLING
PLACES;
AND
10
DECLARING
AN
EMERGENCY.
1
1
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
12
SECTION
1.
That
Section
6
-
1605,
Idaho
Code,
be,
and
the
same
is
hereby
13
amended
to
read
as
follows:
14
6
-
1605.
LIMITATION
ON
LIABILITY
OF
VOLUNTEERS,
OFFICERS
AND
DIREC
-
15
TORS
OF
NONPROFIT
CORPORATIONS
AND
ORGANIZATIONS
AND
TRUSTEES
OF
CHARITABLE
16
TRUSTS.
(1)
In
any
nonprofit
corporation
or
organization
or
charitable
17
trust
as
defined
in
section
6
-
1601(6),
Idaho
Code,
officers,
directors,
18
and
volunteers
who
serve
the
nonprofit
corporation
or
organization
without
19
compensation
and
trustees
of
the
charitable
trust
who
serve
without
compen
-
20
sation
shall
be
personally
immune
from
civil
liability
arising
out
of
their
21
conduct
as
an
officer,
director,
trustee
or
volunteer,
if
such
conduct
is
22
within
the
course
and
scope
of
the
duties
and
functions
of
the
individual
23
officer,
director,
trustee
or
volunteer
and
at
the
direction
of
the
corpo
-
24
ration
or
organization
or
charitable
trust.
The
provisions
of
this
section
25
shall
not
eliminate
or
limit,
and
no
immunity
is
hereby
granted
for
the
lia
-
26
bility
of
an
officer,
director,
trustee
or
volunteer:
27
(a)
For
conduct
which
is
willful,
wanton,
or
which
involves
fraud
or
28
knowing
violation
of
the
law;
29
(b)
To
the
extent
of
coverage
for
such
conduct
under
a
policy
of
li
-
30
ability
insurance,
whether
the
policy
is
purchased
by
the
corporation
31
or
organization
or
charitable
trust,
the
individual
officer,
director,
32
trustee,
volunteer
or
some
third
party;
33
(c)
For
any
intentional
breach
of
a
fiduciary
duty
or
duty
of
loyalty
34
owed
by
the
officer,
director
or
volunteer
to
the
corporation,
organi
-
35
zation
or
the
members
thereof,
or
owed
by
the
trustee
to
the
charitable
36
trust
or
the
members
thereof;
37
(d)
For
acts
or
omissions
not
in
good
faith
or
which
involve
intentional
38
misconduct,
fraud
or
a
knowing
violation
of
law;
39
(e)
For
any
transaction
from
which
the
officer,
director,
trustee
or
40
volunteer
derived
an
improper
personal
benefit;
41
2
(f)
For
any
violation
of
the
provisions
of
section
30
-
3
-
82,
Idaho
Code;
1
or
2
(g)
For
damages
which
result
from
the
operation
of
a
motor
vehicle.
3
(2)
Reimbursement
of
an
officer,
director
or
volunteer
of
a
nonprofit
4
corporation
or
organization
or
of
a
trustee
of
a
charitable
trust
for
costs
5
and
expenses
actually
incurred
shall
not
be
considered
compensation.
6
(3)
Nothing
in
this
section
shall
be
construed
to
supersede,
abrogate,
7
or
limit
any
immunities
or
limitation
of
liability
otherwise
provided
by
8
law.
9
(4)
The
provisions
of
this
section
shall
apply
to
any
election
worker
or
10
volunteer
conducting
an
election
pursuant
to
the
provisions
of
chapter
11,
1
1
title
34,
Idaho
Code,
at
a
private,
nonprofit
polling
place,
to
any
entity
12
providing
such
location
as
a
polling
place,
and
to
any
election
-
related
ac
-
13
tivity
during
the
duration
of
the
workers
or
volunteers
on
the
premises.
14
SECTION
2.
That
Section
34
-
302,
Idaho
Code,
be,
and
the
same
is
hereby
15
amended
to
read
as
follows:
16
34
-
302.
DESIGNATION
OF
PRECINCT
POLLING
PLACES
-
-
POLLING
PLACE
EX
-
17
PENSES
.
(1)
The
board
shall,
by
the
fifth
Friday
before
any
election,
des
-
18
ignate
a
suitable
polling
place
for
each
election
precinct.
Insofar
as
pos
-
19
sible,
the
board
shall
designate
the
same
polling
place
for
the
general
elec
-
20
tion
that
it
designated
for
the
primary
election.
The
physical
arrangements
21
of
the
polling
place
shall
be
sufficient
to
guarantee
all
voters
the
right
22
to
cast
a
secret
ballot.
Public
school
facilities
shall
be
made
available
23
to
the
board
as
precinct
polling
places.
All
polling
places
designated
as
24
provided
herein
shall
conform
to
the
accessibility
standards
adopted
by
the
25
secretary
of
state
pursuant
to
the
voting
accessibility
for
the
elderly
and
26
handicapped
act,
52
U.S.C.
20101
et
seq.
27
(2)(a)
The
expense
of
providing
such
polling
places
shall
be
a
public
28
charge
and
paid
out
of
the
county
treasury
,
except
as
provided
in
para
-
29
graph
(b)
of
this
subsection
.
30
(b)
For
private
facilities
designated
as
polling
places
under
this
sec
-
31
tion,
the
secretary
of
state
shall
establish
in
coordination
with
the
32
department
of
administration
a
program
to
provide
proof
of
self
-
funded
33
liability
coverage
for
such
private
facilities
used
as
polling
places
34
on
election
day.
Each
county
shall
submit
a
list
of
private
facilities
35
designated
as
polling
places
that
require
proof
of
liability
insurance
36
at
least
sixty
(60)
days
prior
to
the
election.
The
secretary
of
state
37
shall
verify
the
eligibility
of
the
private
facilities
as
a
qualified
38
polling
place
under
this
section
and
forward
the
verified
list
of
pri
-
39
vate
facilities
to
the
director
of
the
department
of
administration,
40
requesting
proof
of
self
-
funded
liability
coverage
for
those
locations
41
at
least
forty
-
five
(45)
days
prior
to
the
election.
42
SECTION
3.
That
Section
63
-
602,
Idaho
Code,
be,
and
the
same
is
hereby
43
amended
to
read
as
follows:
44
63
-
602.
PROPERTY
EXEMPT
FROM
TAXATION.
(1)
Property
shall
be
exempt
45
from
taxation
as
provided
in
titles
21,
22,
25,
26,
31,
33,
39,
41,
42,
49,
50,
46
67
and
70,
Idaho
Code,
and
in
chapters
6,
24,
30,
35
and
45,
title
63,
Idaho
47
3
Code;
provided,
that
no
deduction
shall
be
made
in
assessment
of
shares
of
1
capital
stock
of
any
corporation
or
association
for
exemptions
claimed
under
2
this
section,
and
provided
further,
that
the
term
"full
cash
value"
wherever
3
used
in
this
act
shall
mean
the
actual
assessed
value
of
the
property
as
to
4
which
an
exemption
is
claimed.
5
(2)
The
use
of
the
word
"exclusive"
or
"exclusively"
in
this
chapter
6
shall
mean
used
exclusively
for
any
one
(1)
or
more,
or
any
combination,
of
7
the
exempt
purposes
provided
hereunder
and
property
used
for
more
than
one
8
(1)
exempt
purpose,
pursuant
to
the
provisions
of
sections
63
-
602A
through
9
63
-
602OO,
Idaho
Code,
shall
be
exempt
from
taxation
hereunder
as
long
as
the
10
property
is
used
exclusively
for
one
(1)
or
more
or
any
combination
of
the
ex
-
1
1
empt
purposes
provided
hereunder.
12
(3)
All
exemptions
from
property
taxation
claimed
shall
be
approved
an
-
13
nually
by
the
board
of
county
commissioners
or
unless
otherwise
provided:
14
(a)
Exemptions
pursuant
to
sections
63
-
602A,
63
-
602F,
63
-
602I,
15
63
-
602J,
63
-
602L(1),
63
-
602M,
63
-
602N,
63
-
602R,
63
-
602S,
63
-
602U,
16
63
-
602V,
63
-
602W,
63
-
602Z,
63
-
602DD(1),
63
-
602EE,
63
-
602OO,
63
-
2431,
17
63
-
3502,
63
-
3502A
and
63
-
3502B,
Idaho
Code,
do
not
require
application
18
or
approval
by
the
board
of
county
commissioners.
For
all
other
exemp
-
19
tions
in
title
63,
Idaho
Code,
the
process
of
applying
is
as
specified
in
20
the
exemption
statutes
or,
if
no
process
is
specified
and
application
is
21
necessary
to
identify
the
property
eligible
for
the
exemption,
annual
22
application
is
required.
Exemptions
in
other
titles
require
no
appli
-
23
cation.
24
(b)
For
exemptions
that
require
an
application,
provided
such
exemp
-
25
tions
are
for
property
otherwise
subject
to
assessment
by
the
county
26
assessor,
the
application
must
be
made
to
the
county
commissioners
by
27
April
15
and
the
taxpayer
and
county
assessor
must
be
notified
of
any
de
-
28
cision
by
May
15,
unless
otherwise
provided
by
law.
The
decision
of
the
29
county
commissioners
and
any
subsequent
assessment
notices
sent
to
the
30
taxpayer
may
be
appealed
to
the
county
board
of
equalization
pursuant
to
31
sections
63
-
501
and
63
-
501A,
Idaho
Code.
32
(c)
For
exemptions
that
require
an
application,
provided
such
exemp
-
33
tions
are
for
property
otherwise
subject
to
assessment
by
the
state
tax
34
commission,
application
for
exemption
shall
be
included
with
the
an
-
35
nual
operator's
statement
as
required
pursuant
to
section
63
-
404,
Idaho
36
Code.
Notice
of
the
decision
and
its
effect
on
the
assessment
will
be
37
provided
in
accordance
with
procedures
specified
in
chapter
4,
title
38
63,
Idaho
Code.
Appeals
shall
be
made
to
the
state
tax
commission
in
ac
-
39
cordance
with
section
63
-
407,
Idaho
Code.
40
(4)
An
owner
of
property
that
is
intended
for
a
tax
-
exempt
purpose
may
41
apply
to
the
board
of
county
commissioners
for
a
provisional
property
tax
ex
-
42
emption,
pursuant
to
section
63
-
1305C,
Idaho
Code.
43
(5)
The
use
of
any
property
receiving
an
exemption
provided
in
section
44
63
-
602B,
63
-
602C,
or
63
-
602E,
Idaho
Code,
as
a
polling
place
pursuant
to
sec
-
45
tion
34
-
302,
Idaho
Code,
or
for
other
election
-
related
purposes
authorized
46
by
law,
shall
not
be
deemed
inconsistent
with
the
property's
tax
-
exempt
sta
-
47
tus
and
shall
not
affect,
impair,
or
disqualify
the
property
from
receiving
48
or
maintaining
such
exemption.
49
4
SECTION
4.
That
Section
67
-
5773,
Idaho
Code,
be,
and
the
same
is
hereby
1
amended
to
read
as
follows:
2
67
-
5773.
POWERS
AND
DUTIES
-
-
RISK
MANAGEMENT.
(1)
The
director
of
the
3
department
of
administration
shall:
4
(a)
Determine
the
nature
and
extent
of
needs
for
surety
bonds
and
5
insurance
coverages
of
all
kinds,
other
than
life
and
disability
insur
-
6
ances,
as
to
risks
and
property
of
all
offices,
departments,
divisions,
7
boards,
commissions,
institutions,
agencies,
officers,
agents,
em
-
8
ployees,
and
operations
of
the
government
of
the
state
of
Idaho,
the
9
premiums
on
which
are
payable
in
whole
or
in
part
from
funds
of
the
10
state.
1
1
(b)
Determine
the
character,
terms,
and
amounts
of
coverage
required
by
12
such
needs.
13
(c)
Within
funds
available
therefor
from
each
respective
office,
de
-
14
partment,
division,
board,
commission,
institution,
agency
or
opera
-
15
tion
with
respect
to
coverage
to
be
provided
to
it,
negotiate
for,
pro
-
16
cure,
purchase,
and
have
placed
or
continued
in
effect
all
such
cover
-
17
ages
and
services
as
may
reasonably
be
obtainable,
whether
from
insur
-
18
ers
or
brokers
duly
authorized
to
transact
business
in
this
state.
19
(d)
Administer
all
such
coverages
on
behalf
of
the
insured,
including
20
making
and
settlement
of
loss
claims
arising
thereunder.
The
director,
21
with
the
advice
of
the
attorney
general,
may
cause
suit
to
be
brought
22
with
respect
to
any
such
coverage
or
loss.
23
(e)
Within
available
funds
and
personnel,
make
periodic
inspection
or
24
appraisal
of
premises,
property
and
risks
as
to
conditions
affecting
25
insurability,
risk,
and
premium
rate
and
submit
a
written
report
of
each
26
such
inspection
or
appraisal
together
with
recommendations,
if
any,
to
27
the
officer,
department,
or
agency
in
direct
charge
of
such
premises,
28
property
or
risks.
29
(f)
Perform
such
other
duties
and
exercise
such
other
powers
as
are
pro
-
30
vided
by
law.
31
(g)
Establish
a
risk
management
advisory
committee.
The
director
shall
32
consult
with
the
advisory
committee
in
the
performance
of
those
duties
33
enumerated
in
this
subsection.
34
(h)
Upon
notification
from
the
secretary
of
state
of
any
private
facil
-
35
ities
that
have
been
designated
as
polling
places
and
that
require
proof
36
of
self
-
funded
liability
coverage
for
their
use
as
polling
places
on
37
election
day
pursuant
to
section
34
-
302,
Idaho
Code,
add
these
polling
38
places
to
the
secretary
of
state's
self
-
funded
liability
coverage.
39
Such
coverage
shall
extend
only
to
general
liability
for
risks
aris
-
40
ing
from
election
-
related
activities
from
a
private
facility's
use
on
41
election
day
during
elections
held
pursuant
to
title
34,
Idaho
Code,
and
42
shall
cover
activities
only
from
the
time
election
workers
are
granted
43
access
to
the
private
facility
until
the
time
they
exit
the
private
fa
-
44
cility.
45
(2)
As
to
all
such
needs
and
coverages,
the
director
shall
give
due
con
-
46
sideration
to
information
furnished
by
and
recommendations
of
any
office,
47
department,
division,
board,
commission,
institution
or
agency
,
including
48
5
the
secretary
of
state
for
polling
place
coverage
additions
under
subsection
1
(1)(h)
of
this
section
.
2
SECTION
5.
An
emergency
existing
therefor,
which
emergency
is
hereby
3
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
its
4
passage
and
approval.
5