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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
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006IN 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.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006Moved 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".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-eighth Legislature Second Regular Session - 2006IN 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 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