Boise, ID Accessory Structures: ADU Rental Restrictions (2026)

Boise's rental framework for ADUs is among the most permissive in the West. Long-term rental of an ADU (30+ days) is allowed without restriction — no rental license is required at the city level (Idaho is non-licensing for residential rentals); tenancies are governed by the Idaho Residential Landlord and Tenant Act (Idaho Code Title 6 Chapter 3). Short-term rentals (under 30 days) are regulated under Boise City Code provisions and require registration with the City Clerk. Idaho Code §55-115 (2017 STR preemption) prohibits Idaho cities from banning short-term rentals outright; cities may regulate (registration, safety standards, taxation) but cannot prohibit. Boise's STR registration requires: annual application; designation of a local responsible party reachable 24/7; smoke and carbon monoxide alarm certification; and remittance of state lodging tax (6 percent Idaho sales tax + 2 percent Idaho travel and convention tax). Boise itself does not impose an additional local STR tax beyond state-collected taxes. Rent control: Idaho Code §55-307 (2015) preempts municipal rent control — Boise cannot impose rent caps or rent stabilization. Source-of-income discrimination: Idaho has no state-level protection for Section 8 voucher holders, and Boise's local ordinances do not add this protection (unlike California, Oregon, or Washington). The Idaho Fair Housing Act prohibits discrimination based on protected federal characteristics only. Idaho is a non-warranty state for residential leases (no implied warranty of habitability in the same sense as California); tenants have remedies under the Idaho Residential Landlord and Tenant Act but the bar is generally lower than coastal states.