S1389 • 2026

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

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: STATE AFFAIRS COMMITTEE
Last action: 2026-04-02
Official status: LAW
Effective date: 2026-07-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

What This Bill Does

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

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-04-02 Idaho State Legislature
Signed by Governor on 04/02/26 Session Law Chapter 288 Effective: 07/01/2026
2026-04-01 Idaho State Legislature
Received from Senate; Signed by Speaker; Returned to Senate
2026-04-01 Idaho State Legislature
Reported signed by the Speaker & ordered delivered to Governor
2026-04-01 Idaho State Legislature
Reported delivered to Governor at 1:24 p.m. on 04/01/26
2026-03-31 Idaho State Legislature
Returned From House Passed; referred to enrolling
2026-03-31 Idaho State Legislature
Reported enrolled; signed by President; to House for signature of Speaker
2026-03-30 Idaho State Legislature
Read second time; Filed for Third Reading
2026-03-30 Idaho State Legislature
Rules Suspended: Ayes 66 Nays 0 Abs/Excd 4, read in full as required – PASSED - 66-0-4 AYES – Alfieri, Barbieri, Beiswenger, Berch, Bingham, Boyle, Bruce, Burgoyne, Cannon(Cannon), Cayler, Cheatum, Church, Cornilles, Crane(12), Crane(13), Dygert, Ehardt, Ehlers, Erickson, Fuhriman, Furniss, Galaviz, Gannon, Garner, Green, Hall(Stone), Handy, Harris, Hawkins, Healey, Hill(Brown), Holtzclaw, Hostetler, Leavitt, Manwaring, Marmon, Mathias, Mendive, Mickelsen, Miller, Mitchell, Monks, Nelsen, Petzke, Pickett, Pohanka, Price, Rasor, Raybould, Raymond, Redman, Rubel, Sauter, Scott, Shepherd, Shirts(Batt), Skaug, Tanner(13), Tanner(14), Thompson, Vander Woude, Veile, Weber, Wheeler, Wisniewski, Mr. Speaker NAYS – None Absent – Egbert, Haws, McCann, Palmer Floor Sponsor - Raybould Title apvd - to Senate
2026-03-27 Idaho State Legislature
Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
2026-03-23 Idaho State Legislature
Received from the Senate, Filed for First Reading
2026-03-23 Idaho State Legislature
Read First Time, Referred to State Affairs
2026-03-20 Idaho State Legislature
Read third time in full – PASSED - 35-0-0 AYES – Adams, Anthon, Bernt, Bjerke(Bjerke), Blaylock, Burtenshaw, Carlson, Cook, Den Hartog, Foreman, Galloway, Grow, Guthrie, Harris, Hart, Keyser, Kohl, Lakey, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Semmelroth, Shippy, Taylor, Toews, VanOrden, Ward-Engelking, Wintrow, Woodward, Zito, Zuiderveld NAYS – None Absent and excused – None Floor Sponsor - Anthon Title apvd - to House
2026-03-19 Idaho State Legislature
Read second time; filed for Third Reading
2026-03-18 Idaho State Legislature
Reported out of Committee with Do Pass Recommendation; Filed for second reading
2026-03-17 Idaho State Legislature
Reported Printed; referred to State Affairs
2026-03-16 Idaho State Legislature
Introduced; read first time; referred to JR for Printing

Official Summary Text

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

Current Bill Text

Read the full stored bill text

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
ACT
1
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
POLLING
3
PLACE;
AMENDING
SECTION
63
-
602,
IDAHO
CODE,
TO
REVISE
PROVISIONS
RE
-
4
GARDING
PROPERTY
EXEMPT
FROM
TAXATION;
AND
DECLARING
AN
EMERGENCY
AND
5
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
hereby
8
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,
1
1
designate
a
suitable
polling
place
for
each
election
precinct.
Insofar
as
12
possible,
the
board
shall
designate
the
same
polling
place
for
the
general
13
election
that
it
designated
for
the
primary
election.
The
physical
arrange
-
14
ments
of
the
polling
place
shall
be
sufficient
to
guarantee
all
voters
the
15
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
designated
17
as
provided
herein
shall
conform
to
the
accessibility
standards
adopted
by
18
the
secretary
of
state
pursuant
to
the
voting
accessibility
for
the
elderly
19
and
handicapped
act,
52
U.S.C.
20101
et
seq.
The
expense
of
providing
such
20
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
invites
22
or
permits
without
charge
any
person
to
use
such
property
as
a
polling
place
23
owes
no
duty
of
care
to
keep
the
property
safe
for
entry
by
others
for
polling
24
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
improving
28
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,
by
32
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
legal
35
status
of
an
invitee
or
licensee
to
whom
a
duty
of
care
is
owed;
or
36
(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
on
38
such
owner's
property.
39
SECTION
2.
That
Section
63
-
602,
Idaho
Code,
be,
and
the
same
is
hereby
40
amended
to
read
as
follows:
41

2
63
-
602.
PROPERTY
EXEMPT
FROM
TAXATION.
(1)
Property
shall
be
exempt
1
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,
Idaho
3
Code;
provided,
that
no
deduction
shall
be
made
in
assessment
of
shares
of
4
capital
stock
of
any
corporation
or
association
for
exemptions
claimed
under
5
this
section,
and
provided
further,
that
the
term
"full
cash
value"
wherever
6
used
in
this
act
shall
mean
the
actual
assessed
value
of
the
property
as
to
7
which
an
exemption
is
claimed.
8
(2)
The
use
of
the
word
"exclusive"
or
"exclusively"
in
this
chapter
9
shall
mean
used
exclusively
for
any
one
(1)
or
more,
or
any
combination,
of
10
the
exempt
purposes
provided
hereunder
and
property
used
for
more
than
one
1
1
(1)
exempt
purpose,
pursuant
to
the
provisions
of
sections
63
-
602A
through
12
63
-
602OO,
Idaho
Code,
shall
be
exempt
from
taxation
hereunder
as
long
as
the
13
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
application
21
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
in
23
the
exemption
statutes
or,
if
no
process
is
specified
and
application
is
24
necessary
to
identify
the
property
eligible
for
the
exemption,
annual
25
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
county
29
assessor,
the
application
must
be
made
to
the
county
commissioners
by
30
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
the
32
county
commissioners
and
any
subsequent
assessment
notices
sent
to
the
33
taxpayer
may
be
appealed
to
the
county
board
of
equalization
pursuant
to
34
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
tax
37
commission,
application
for
exemption
shall
be
included
with
the
an
-
38
nual
operator's
statement
as
required
pursuant
to
section
63
-
404,
Idaho
39
Code.
Notice
of
the
decision
and
its
effect
on
the
assessment
will
be
40
provided
in
accordance
with
procedures
specified
in
chapter
4,
title
41
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
may
44
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
section
47
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
authorized
49
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
receiving
1
or
maintaining
such
exemption.
2
SECTION
3.
An
emergency
existing
therefor,
which
emergency
is
hereby
3
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
4
July
1,
2026.
5