HOUSE BILL NO. 148

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H0148..................................................by REVENUE AND TAXATION
PROPERTY TAX ASSESSMENTS - APPEALS - Amends existing law to require that all
appeals of property tax assessments be received by the clerk of the Board of
Equalization on or before the third Monday in June instead of the fourth
Monday in June; and to require that certain administrative work be completed
by county officials by the third Monday in June.
                                                                        
02/05    House intro - 1st rdg - to printing
02/06    Rpt prt - to Rev/Tax

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-seventh Legislature                 First Regular Session - 2003
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 148
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO APPEALS FROM PROPERTY TAX ASSESSMENTS;  AMENDING  SECTION  63-301,
  3        IDAHO CODE, TO REQUIRE THE ASSESSOR TO COMPLETE ASSESSMENT OF ALL PROPERTY
  4        ON  OR  BEFORE  THE  THIRD  MONDAY IN JUNE; AMENDING SECTION 63-310, IDAHO
  5        CODE, TO REQUIRE THE ASSESSOR TO CERTIFY COMPLETION OF THE  PROPERTY  ROLL
  6        ON  OR  BEFORE  THE  THIRD  MONDAY IN JUNE; AMENDING SECTION 63-311, IDAHO
  7        CODE, TO REQUIRE THE ASSESSOR TO ASSESS ALL  PROPERTY  DISCOVERED  BETWEEN
  8        THE  THIRD  MONDAY IN JUNE AND THE FOURTH MONDAY IN NOVEMBER AND TO MAKE A
  9        TECHNICAL CORRECTION; AMENDING SECTION 63-501, IDAHO CODE, TO REQUIRE  THE
 10        COUNTY  BOARD  OF  EQUALIZATION TO CONVENE ONCE EACH MONTH UNTIL THE THIRD
 11        MONDAY IN JUNE AND TO REQUIRE THE COUNTY BOARD  OF  EQUALIZATION  TO  HEAR
 12        ASSESSMENT  APPEALS  WHICH  ARE  RECEIVED ON OR BEFORE THE THIRD MONDAY IN
 13        JUNE; AMENDING SECTION 63-501A, IDAHO CODE,  TO  REQUIRE  ALL  APPEALS  OF
 14        PROPERTY  TAX  ASSESSMENTS BE RECEIVED BY THE CLERK OF THE BOARD OF EQUAL-
 15        IZATION ON OR BEFORE THE  THIRD  MONDAY  IN  JUNE;  AND  AMENDING  SECTION
 16        63-707, IDAHO CODE, TO REQUIRE THE COUNTY ASSESSOR TO CERTIFY THE PROPERTY
 17        TAX REDUCTION ROLL BY THE THIRD MONDAY IN JUNE.
                                                                        
 18    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 19        SECTION  1.  That  Section  63-301, Idaho Code, be, and the same is hereby
 20    amended to read as follows:
                                                                        
 21        63-301.  TIME OF ASSESSMENT -- PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND
 22    MISSED PROPERTY ROLL. (1) The assessor shall complete  an  assessment  of  all
 23    real and personal property in his county which is subject to assessment by him
 24    on  or  before the fourth third Monday of June. In making such assessment, the
 25    assessor shall determine, according to recognized appraisal methods and  tech-
 26    niques,  the  market  value for assessment purposes of real and personal prop-
 27    erty. Said assessments shall be entered on the property roll. After the afore-
 28    said date,  any property which has  been omitted from the property roll  shall
 29    be entered on the subsequent property roll and submitted to the county commis-
 30    sioners meeting as a board of equalization, from the fourth Monday of November
 31    through  the  first  Monday of December of the current year, or entered on the
 32    missed property roll and submitted during the county board  of  equalization's
 33    monthly meeting in January of the following year.
 34        (2)  The  market  value for assessment purposes of each parcel of property
 35    subject to assessment shall be listed on the appropriate roll, as  defined  in
 36    subsection  (1)  of  this  section,  by  category  of property established and
 37    defined pursuant to section 63-109, Idaho Code.
                                                                        
 38        SECTION 2.  That Section 63-310, Idaho Code, be, and the  same  is  hereby
 39    amended to read as follows:
                                                                        
 40        63-310.  COMPLETION  AND DELIVERY OF PROPERTY ROLL. The assessor must cer-
 41    tify the completion of the property roll on or before the fourth third  Monday
                                                                        
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  1    of  June in each year, and must, on or before that date, deliver the completed
  2    property roll, together with all claims for exemptions from assessment or tax-
  3    ation to the clerk of the board. The property roll and claims  for  exemptions
  4    must remain in the office of the clerk until the second Monday of July for the
  5    inspection of all persons interested.
                                                                        
  6        SECTION  3.  That  Section  63-311, Idaho Code, be, and the same is hereby
  7    amended to read as follows:
                                                                        
  8        63-311.  COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY  ROLLS.
  9    (1)  The  assessor  shall assess all personal property and all improvements to
 10    real property except as otherwise provided  in  section  63-317,  Idaho  Code,
 11    which  have  been  completed  or discovered between the fourth third Monday of
 12    June and the fourth Monday of November and which  were  not  included  on  the
 13    property  roll  delivered  on the fourth third Monday of June, and shall enter
 14    such assessments on the subsequent property roll to be delivered to the  clerk
 15    of the board on the fourth Monday of November of the current year.
 16        (2)  If other real or personal property is discovered and assessed between
 17    the  fourth  Monday  of  November  and December 31st, it shall be assessed and
 18    entered on the missed property roll to be delivered to the clerk of the  board
 19    on the first Monday of January of the following year.
 20        (3)  Personal  property coming into the state from without the state after
 21    the first day of January shall be assessed as of the date of  its  entry  into
 22    the  state  as follows;: if before the first day of April, for its full market
 23    value for assessment purposes; if on the first day of  April  and  before  the
 24    first  day  of  July,  for  three-fourths  (3/4)  of its full market value for
 25    assessment purposes; if on the first day of July and before the first  day  of
 26    October,  for one-half (1/2) of its full market value for assessment purposes;
 27    and if on the first day of October and on or before the  thirty-first  day  of
 28    December,  for  one-fourth  (1/4) of its full market value for assessment pur-
 29    poses, and the taxes so levied thereupon shall be a first and  prior  lien  on
 30    such  property from the date of its entry into the state so assessed, and upon
 31    all other personal or real property, belonging to the same owner, and no  per-
 32    sonal property of any kind shall be exempt from such lien.
                                                                        
 33        SECTION  4.  That  Section  63-501, Idaho Code, be, and the same is hereby
 34    amended to read as follows:
                                                                        
 35        63-501.  MEETING OF COMMISSIONERS AS A  BOARD  OF  EQUALIZATION.  (1)  The
 36    county  commissioners  of each county shall convene as a board of equalization
 37    at least once in every month of the year up to the fourth third Monday of June
 38    for the purpose of equalizing the assessments of property on the property roll
 39    and shall meet on the aforesaid date in each year:
 40        (a)  To complete the equalization of assessments on all property which has
 41        not yet been equalized;
 42        (b)  To grant, allow or deny applications for exemption from property  tax
 43        valuation; and
 44        (c)  To  hear  appeals  of assessment of property which are received on or
 45        before the end of each county's normal business hours on the fourth  third
 46        Monday of June.
 47    Upon  meeting to complete the equalization of assessments, the board of equal-
 48    ization shall continue in session from day to day until  equalization  of  the
 49    assessments of such property has been completed and shall also hear and deter-
 50    mine complaints upon allowing or disallowing exemptions under chapter 6, title
 51    63,  Idaho  Code.  The  board  of equalization must complete such business and
                                                                        
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  1    adjourn as a board of equalization on the second Monday of July, provided that
  2    the board of equalization may adjourn any time prior  to  the  aforesaid  date
  3    when they have completed all of the business as a board of equalization.
  4        The  county  assessor  or  his  designee  shall attend all meetings of the
  5    county commissioners in session as a board of equalization and he may make any
  6    statements or introduce testimony and examine witnesses  on  questions  before
  7    the board of equalization relating to the assessments.
  8        (2)  The county commissioners of each county in this state shall meet as a
  9    board  of  equalization  on the fourth Monday of November in each year for the
 10    purpose of:
 11        (a)  Equalizing the assessments of all property entered  upon  the  subse-
 12        quent property roll;
 13        (b)  Determining  complaints  and hearing appeals in regard to the assess-
 14        ment of such property;
 15        (c)  Allowing or disallowing exemptions and  cancellations  claimed  under
 16        the provisions of this title affecting the assessment or taxation of prop-
 17        erty entered upon the rolls, and having a settlement with the assessor and
 18        tax collector.
 19        The  board  of  equalization shall complete its business and adjourn on or
 20    before the first Monday of December in each year, but  if  other  personal  or
 21    real  property is discovered and assessed after the subsequent board of equal-
 22    ization has adjourned, and is entered on the missed property  roll,  the  tax-
 23    payer  may  appeal  that  assessment  to the county commissioners meeting as a
 24    board of equalization, for the purposes stated in subsection (2)(a),  (b)  and
 25    (c)  of  this  section, during its monthly meeting in January of the following
 26    year, provided however, that said meeting must be no  sooner  than  the  first
 27    Monday in January.
                                                                        
 28        SECTION  5.  That  Section 63-501A, Idaho Code, be, and the same is hereby
 29    amended to read as follows:
                                                                        
 30        63-501A.  TAXPAYER'S RIGHT TO APPEAL. (1) Taxpayers may file an appeal  of
 31    an  assessment  with the county board of equalization. An appeal shall be made
 32    in writing on a form provided by the county board of equalization or  assessor
 33    and  must  identify  the  taxpayer,  the  property which is the subject of the
 34    appeal and the reason for the appeal. An appeal of an assessment listed on the
 35    property roll must be filed on or before the end of the county's normal  busi-
 36    ness  hours  received  by  the clerk of the county board of equalization on or
 37    before the end of the county's normal business hours on the fourth third  Mon-
 38    day of June. An appeal of an assessment listed on the subsequent property roll
 39    must  be filed received by the clerk of the county board of equalization on or
 40    before the end of the county's normal business hours on the fourth  Monday  of
 41    November.  An  appeal of an assessment listed on the missed property roll must
 42    be filed received by the clerk of the  county  board  of  equalization  on  or
 43    before  the  board of equalization adjourns on the day of its January meeting.
 44    The board of equalization may consider an appeal only if it  is  timely  filed
 45    received by the clerk of the county board of equalization.
 46        (2)  Appeals  from the county board of equalization shall be made pursuant
 47    to section 63-511, Idaho Code.
                                                                        
 48        SECTION 6.  That Section 63-707, Idaho Code, be, and the  same  is  hereby
 49    amended to read as follows:
                                                                        
 50        63-707.  PROCEDURE AFTER CLAIM APPROVAL. (1) Immediately after claims have
 51    been  approved by the board of equalization, the county assessor shall prepare
                                                                        
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  1    a property tax reduction roll, which shall be  in  addition  to  the  property
  2    roll,  the  subsequent  property roll and missed property rolls which property
  3    tax reduction roll shall show:
  4        (a)  The name of the taxpayer;
  5        (b)  The description of the property for which  a  reduction  in  property
  6        taxes  is claimed, suitably detailed to meet the requirements of the indi-
  7        vidual county;
  8        (c)  The property's prior year's market value for assessment  purposes  or
  9        the  assessor's  best estimate of current market value for assessment pur-
 10        poses; and
 11        (d)  The amount of tax reduction for which the applicant  is  eligible  as
 12        determined  by  the  income  of  the  claimant  and,  if  applicable,  the
 13        claimant's spouse, pursuant to sections 63-704 and 63-705, Idaho Code.
 14        (2)  As  soon  as  possible,  but in any event by no later than the fourth
 15    third Monday of June, the property tax reduction roll shall  be  certified  to
 16    the county auditor and to the state tax commission in the manner prescribed by
 17    rules promulgated by the state tax commission. The property tax reduction roll
 18    shall be accompanied by a copy of the claim forms for disapproved claims, when
 19    requested by the state tax commission and a copy of the approved claims form.
 20        (3)  (a) As soon as possible, but in any event by no later than the fourth
 21        Monday  of  October,  the  county  auditor shall complete the property tax
 22        reduction roll by adding the following information:
 23             (i)   The current year's levy for the code area in which the property
 24             is situated;
 25             (ii)  The amount of property tax reduction claimed based on the  cur-
 26             rent  year's  market  value  for  assessment purposes and the current
 27             year's levy; and
 28             (iii) The current year's market value for assessment purposes.
 29        (b)  As soon as possible, but in any event no later than the fourth Monday
 30        of October, the county auditor shall certify the  completed  property  tax
 31        reduction  roll  to  the  state tax commission in the manner prescribed by
 32        rules promulgated by the state tax commission.
 33        (4)  The state tax commission shall calculate the total of all claims  for
 34    reduction  in  property taxes from current year's property taxes, evidenced by
 35    the abstracts and claims forms from all  the  counties.  Each  county  auditor
 36    shall  be  notified  by the third Monday in November of the amount of property
 37    tax reduction to be granted.
 38        (5)  The state tax commission may audit each and every claim submitted  to
 39    it,  and,  any  other provision of law notwithstanding, may utilize income tax
 40    returns filed by the claimant or by the claimant's  spouse  to  determine  the
 41    income of the claimant or the claimant's spouse.
 42        (6)  If it is determined by the state tax commission that a claim is erro-
 43    neous,  the  tax commission shall disapprove so much of the claim as necessary
 44    in order to conform with statutory standards. The tax commission shall provide
 45    the claimant, or the person or entity acting on behalf of the claimant,  writ-
 46    ten  notice  of  the tax commission's intent to disapprove all or a portion of
 47    the claim. The claimant, or the person or  entity  acting  on  behalf  of  the
 48    claimant,  shall  have  fourteen  (14) days to make written protest to the tax
 49    commission of the intended action. The claimant, or the person or entity  act-
 50    ing  on  behalf  of  the  claimant,  may submit additional information and may
 51    request an informal hearing with the commission. If the claimant, or the  per-
 52    son  or entity acting on behalf of the claimant, fails to make written protest
 53    within fourteen (14) days, the tax commission shall provide written notice  of
 54    disapproval  to  the claimant, or the person or entity acting on behalf of the
 55    claimant, by the fourth Monday of October and to the  county  auditor  of  the
                                                                        
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  1    county  from  which  the claim was received. Any claimant, or person or entity
  2    acting on behalf of the claimant, whose claim is disapproved in  whole  or  in
  3    part by the state tax commission may:
  4        (a)  File a claim with the county commissioners for a special cancellation
  5        pursuant to section 63-711, Idaho Code;
  6        (b)  Appeal  such  disapproval by the state tax commission to the board of
  7        tax appeals or to the district court of the county  of  residence  of  the
  8        taxpayer within thirty (30) days.

Statement of Purpose / Fiscal Impact


                         STATEMENT OF PURPOSE  RS  12749
                                    Currently, taxpayers must file appeals of property tax
      assessment by the fourth Monday in June.  The county boards
      of equalization must meet from the fourth Monday in June
      through the second Monday in July for the purposes of
      equalizing assessments.  With the number of appeals being
      filed, this three-week period has become an insufficient
      period of time in which to conduct the business of the
      board of equalization, including scheduling meetings
      between the county assessor and the taxpayer to solve
      issues without the necessity of a formal board of
      equalization hearing.  
         
         To correct this problem, this legislation moves the filing
      deadline to the third Monday in June.  Although this
      reduces the time frame for filing appeals by one week, it
      allows county boards of equalization more time to
      adequately conclude their duties and still allows
      sufficient time for the property owner to file an appeal
      while encouraging the negotiation of solutions outside of
      the board of equalization process.   
         
         
         
         
                           FISCAL IMPACT
                                               
                                       No fiscal impact.
      Contact: Idaho Association of Counties
             Dan Chadwick Tony Poienlli, Maggie Mahoney
      Phone:   345-9126
                                 
                                   STATEMENT OF PURPOSE/FISCAL NOTE                     H 148