2006 Legislation
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HOUSE BILL NO. 778 – Property tax, valuatn, school use

HOUSE BILL NO. 778

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Bill Status



H0778aa.............................................by REVENUE AND TAXATION
PROPERTY TAX - Amends existing law relating to property tax to provide for
valuation of property used primarily for nonprofit school purposes.
                                                                        
03/07    House intro - 1st rdg - to printing
03/08    Rpt prt - to Rev/Tax
03/15    Rpt out - to Gen Ord
    Rpt out amen - to engros
03/16    Rpt engros - 1st rdg - to 2nd rdg as amen
03/17    2nd rdg - to 3rd rdg as amen
03/22    3rd rdg as amen - PASSED - 62-0-8
      AYES -- Andrus, Barraclough, Barrett, Bastian, Bayer, Bedke, Bell,
      Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford, Cannon,
      Chadderdon, Clark, Collins, Deal, Denney, Edmunson, Ellsworth,
      Field(18), Field(23), Garrett, Henbest, Henderson, Jaquet, Kemp,
      Lake, LeFavour, Loertscher, Martinez, Mathews, Miller, Mitchell,
      Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo,
      Roberts, Rusche, Rydalch, Sali, Sayler, Schaefer, Shepherd(2),
      Shepherd(8), Shirley, Skippen, Smith(30), Smith(24), Smylie,
      Snodgrass, Stevenson, Trail, Wills, Wood
      NAYS -- None
      Absent and excused -- Anderson, Crow, Eskridge, Hart, Harwood,
      McGeachin, McKague, Mr. Speaker
    Floor Sponsor - Trail
    Title apvd - to Senate
03/23    Senate intro - 1st rdg - to Loc Gov
03/29    Rpt out - rec d/p - to 2nd rdg
03/30    2nd rdg - to 3rd rdg
    Rls susp - PASSED - 34-0-1
      AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett,
      Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis,
      Fulcher, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough,
      Langhorst, Little, Lodge, Malepeai, Marley, McGee, McKenzie, Pearce,
      Richardson, Schroeder, Stegner, Stennett, Werk, Williams
      NAYS -- None
      Absent and excused -- Sweet
    Floor Sponsor - Corder
    Title apvd - to House
03/31    To enrol
04/03    Rpt enrol - Sp signed - Pres signed
04/04    To Governor
04/07    Governor signed
         Session Law Chapter 366
         Effective: 01/01/06

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   Second Regular Session - 2006
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 778
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO PROPERTY EXEMPT FROM TAXATION;  AMENDING  SECTION  63-602E,  IDAHO
  3        CODE, TO PROVIDE FOR VALUATION OF PROPERTY USED PRIMARILY  FOR SCHOOL PUR-
  4        POSES AND FOR BUSINESS PURPOSES FROM WHICH A REVENUE IS DERIVED; DECLARING
  5        AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
                                                                        
  6    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  7        SECTION  1.  That  Section 63-602E, Idaho Code, be, and the same is hereby
  8    amended to read as follows:
                                                                        
  9        63-602E.  PROPERTY EXEMPT FROM TAXATION -- PROPERTY  USED  FOR  SCHOOL  OR
 10    EDUCATIONAL  PURPOSES. (1) The following property is exempt from taxation: all
 11    property used exclusively for nonprofit school or educational purposes,  prop-
 12    erty  used  for charter school purposes, and all property from which no profit
 13    is derived and which is held or used exclusively for  endowment,  building  or
 14    maintenance purposes of schools or educational institutions.
 15        (2)  If  property  is used primarily for school purposes or charter school
 16    purposes and for business purposes from which a revenue is derived, which rev-
 17    enue is not related to the educational purpose for which the school or charter
 18    school exists, the assessor shall determine the value of the entire  property,
 19    of  the  part  used for school purposes or charter school purposes, and of the
 20    part used for such unrelated business purposes. The portion  of  the  building
 21    used  for  school  purposes  or  charter  school purposes and for business and
 22    administration of the school or charter school shall be exempt from taxation.
                                                                        
 23        SECTION 2.  An emergency existing  therefor,  which  emergency  is  hereby
 24    declared to exist, this act shall be in full force and effect on and after its
 25    passage and approval, and retroactively to January 1, 2006.

Amendment


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   Second Regular Session - 2006
                                                                        
                                                                        
                                                     Moved by    Moyle               
                                                                        
                                                     Seconded by Crow                
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                              HOUSE AMENDMENT TO H.B. NO. 778
                                                                        
  1                                AMENDMENT TO SECTION 1
  2        On page 1 of the printed bill, in line 15,  following "for" insert:  "non-
  3    profit";  in  line 17, following the second "the" insert: "nonprofit"; in line
  4    19, following "for" insert: "nonprofit"; in line 21, following the first "for"
  5    insert: "nonprofit"; and in line 22, following "the" insert: "nonprofit".
                                                                        
  6                                 CORRECTION TO TITLE
  7        On page 1, in line 3, following the second "FOR" insert: "NONPROFIT".

Engrossed Bill (Original Bill with Amendment(s) Incorporated)


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   Second Regular Session - 2006
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                               HOUSE BILL NO. 778, As Amended
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO PROPERTY EXEMPT FROM TAXATION;  AMENDING  SECTION  63-602E,  IDAHO
  3        CODE,  TO  PROVIDE  FOR VALUATION OF PROPERTY USED PRIMARILY FOR NONPROFIT
  4        SCHOOL PURPOSES AND FOR BUSINESS PURPOSES FROM WHICH A REVENUE IS DERIVED;
  5        DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
                                                                        
  6    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  7        SECTION 1.  That Section 63-602E, Idaho Code, be, and the same  is  hereby
  8    amended to read as follows:
                                                                        
  9        63-602E.  PROPERTY  EXEMPT  FROM  TAXATION  -- PROPERTY USED FOR SCHOOL OR
 10    EDUCATIONAL PURPOSES. (1) The following property is exempt from taxation:  all
 11    property  used exclusively for nonprofit school or educational purposes, prop-
 12    erty used for charter school purposes, and all property from which  no  profit
 13    is  derived  and  which is held or used exclusively for endowment, building or
 14    maintenance purposes of schools or educational institutions.
 15        (2)  If property is  used  primarily  for  nonprofit  school  purposes  or
 16    charter  school  purposes  and  for  business purposes from which a revenue is
 17    derived, which revenue is not related to the educational purpose for which the
 18    nonprofit school or charter school exists, the assessor  shall  determine  the
 19    value  of  the entire property, of the part used for nonprofit school purposes
 20    or charter school purposes, and of the part used for such  unrelated  business
 21    purposes.  The  portion  of the building used for nonprofit school purposes or
 22    charter school purposes and for business and administration of  the  nonprofit
 23    school or charter school shall be exempt from taxation.
                                                                        
 24        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
 25    declared to exist, this act shall be in full force and effect on and after its
 26    passage and approval, and retroactively to January 1, 2006.

Statement of Purpose / Fiscal Impact



                       STATEMENT OF PURPOSE

                            RS 15485C2

This legislation relates to property exempt from taxation; amending
Section 63-602E, Idaho Code, to allow a partial exemption from
property tax if property is used for nonprofit school or
educational purposes or Charter School purposes and to provide an
exemption for all property from which no profit is derived and
which is held or used for endowment, building or maintenance
purposes of Schools, Charter Schools, or Educational institutions;
declaring an emergency and providing retroactive application.



                           FISCAL NOTE

There will be no impact on the State General Fund.






Contact

Name:  Representative Tom Trail 
Phone: (208) 332-1000


STATEMENT OF PURPOSE/FISCAL NOTE                         H 778