On November 3, 2026, City of Dover voters will decide whether to approve a proposed 12% local-option non-property occupancy tax on qualifying short-term lodging within the City.
Quick Facts
Proposed Rate
12% occupancy tax
Applies To
Short-term lodging stays of 30 days or less
Proposed Term
10 years: January 1, 2027 to December 31, 2036
Voter Decision
Election Day: November 3, 2026
This Is Not a Property Tax
The proposed tax is an occupancy tax on qualifying short-term lodging charges. Property ownership or property value is not taxed by this proposal.
What Is Being Proposed?
The proposal would establish a City of Dover local-option non-property occupancy tax for a period of ten (10) years. The proposed tax rate is twelve percent (12%) on qualifying short-term lodging charges for units rented or leased for thirty (30) days or less.
What Would Be Taxed?
If approved, the tax would apply to short-term lodging charges for short-term rentals (STRs), tourist homes, or other dwelling units rented or leased for thirty (30) days or less within the City of Dover.
Dover currently does not have hotels or motels, so the tax would primarily apply to short-term rentals, tourist homes, and other qualifying short-term lodging within the City.
How Could LOT Revenue Be Used?
The ballot language provides that revenue derived from the local option tax would be used exclusively for the following designated municipal purposes:
- A. Capital Projects, Improvements, Extensions, and Maintenance: Roads, Pathways, Sidewalks, Water, Sewer, Stormwater, and Parking.
- B. Public Works and Maintenance Expenses: Operation, repair, improvement, and maintenance of City infrastructure and public facilities.
- C. Administration and Legal Expenses: Direct costs to collect and enforce the tax.
- D. Parks, Recreation, and Community Amenities: Acquisition, development, improvements, repairs, and maintenance of land and facilities for parks, recreation, public access, community gathering spaces, and parking serving those uses.
- E. Grant Match: Local matching funds required for grants or other outside funding used for projects and purposes authorized above.
Frequently Asked Questions
Is this a property tax?
No. The proposal is a local-option non-property occupancy tax on qualifying short-term lodging charges.
What is the proposed tax rate?
Twelve percent (12%).
Who would pay the tax?
The tax would apply to qualifying short-term lodging charges within the City of Dover for stays of thirty (30) days or less.
Does Dover currently have hotels or motels?
No. Dover currently does not have hotels or motels. The ballot language lists several types of qualifying lodging, including short-term rentals (STRs), tourist homes, and other dwelling units rented or leased for thirty (30) days or less.
Would the tax apply to rentals longer than 30 days?
The ballot language applies to dwelling units rented or leased for thirty (30) days or less.
How long would the tax remain in effect?
If approved, the proposed term would begin January 1, 2027, and end December 31, 2036.
Can the revenue be used for any City expense?
The ballot language states that revenue would be used exclusively for the five designated municipal purposes listed above.
Can LOT revenue be used as a grant match?
Yes. Grant Match is one of the designated purposes and would allow local matching funds for grants or other outside funding used for authorized projects and purposes.
Who decides whether the tax is adopted?
City of Dover voters will decide the measure on November 3, 2026.
Official Ballot Language
The following ballot language is reproduced from the City of Dover LOT Tax Verbiage for Submission document.
Shall the City of Dover, Idaho, adopt Ordinance No. 196 establishing a city local-option non-property occupancy tax for a period of ten (10) years, beginning January 1, 2027, and ending December 31, 2036, as follows:
A twelve percent (12%) occupancy tax on all short-term lodging charges for hotel rooms, motel rooms, short-term rentals (STRs), tourist homes, or other dwelling units rented or leased for thirty (30) days or less?
Revenues derived from this local option tax shall be used exclusively for the following designated municipal purposes:
- A. Capital Projects, Improvements, Extensions, and Maintenance: Roads, Pathways, Sidewalks, Water, Sewer, Stormwater, and Parking.
- B. Public Works and Maintenance Expenses: Operation, repair, improvement, and maintenance of City infrastructure and public facilities.
- C. Administration and Legal Expenses: Direct costs to collect and enforce the tax.
- D. Parks, Recreation, and Community Amenities: Acquisition, development, improvements, repairs, and maintenance of land and facilities for parks, recreation, public access, community gathering spaces, and parking serving those uses.
- E. Grant Match: Local matching funds required for grants or other outside funding used for projects and purposes authorized above.
Questions or Additional Information
Email: info@cityofdoveridaho.org
Phone: 208-265-8339
This information is provided to help voters understand the proposed measure and the ballot language.
