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H0107...............................................by REVENUE AND TAXATION
PROPERTY TAX - CIRCUIT BREAKER - Amends existing property tax law to
further define "nonhousehold member"; and to provide correct code
references to federal law with regard to determination of disability for
circuit breaker property tax relief.
01/26 House intro - 1st rdg - to printing
01/27 Rpt prt - to Rev/Tax
02/03 Rpt out - rec d/p - to 2nd rdg
02/04 2nd rdg - to 3rd rdg
02/08 3rd rdg - PASSED - 66-0-4
AYES -- Alltus, Barraclough, Barrett, Bieter, Black, Boe, Bruneel,
Callister, Campbell, Chase, Clark, Crow, Cuddy, Deal, Denney,
Field(13), Field(20), Gagner, Geddes, Gould, Hadley, Hammond,
Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Jones, Judd,
Kellogg, Kempton, Kendell, Kjellander, Kunz, Lake, Limbaugh, Linford,
Loertscher, Mader, Marley, McKague, Meyer, Montgomery, Mortensen,
Moyle, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Smith, Stevenson, Stoicheff, Stone, Tilman,
Tippets, Trail, Watson, Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Bell, Ellsworth, Taylor, Williams
Floor Sponsor - Kellogg
Title apvd - to Senate
02/09 Senate intro - 1st rdg - to Loc Gov
02/19 Rpt out - rec d/p - to 2nd rdg
02/22 2nd rdg - to 3rd rdg
02/25 3rd rdg - PASSED - 29-0-6
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Davis, Deide, Dunklin, Frasure, Geddes, Hawkins, Ingram, Ipsen,
Keough, King, Lee, Noh, Richardson, Riggs, Risch, Sandy, Schroeder,
Sorensen, Stegner, Thorne, Wheeler, Whitworth
NAYS--None
Absent and excused--Danielson, Darrington, McLaughlin, Parry,
Stennett, Twiggs
Floor Sponsor - Wheeler
Title apvd - to House
02/26 To enrol
03/01 Rpt enrol - Sp signed
03/02 Pres signed - to Governor
03/08 Governor signed
Session Law Chapter 40
Effective: 01/01/98
H0107|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 107 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO PROPERTY TAX RELIEF; AMENDING SECTION 63-701, IDAHO CODE, TO PRO- 3 VIDE CORRECT REFERENCES TO FEDERAL LAW, TO FURTHER DEFINE "NONHOUSEHOLD 4 MEMBER" AND TO CORRECT A CODE REFERENCE; DECLARING AN EMERGENCY AND PRO- 5 VIDING A RETROACTIVE EFFECTIVE DATE. 6 Be It Enacted by the Legislature of the State of Idaho: 7 SECTION 1. That Section 63-701, Idaho Code, be, and the same is hereby 8 amended to read as follows: 9 63-701. DEFINITIONS. As used in this chapter: 10 (1) "Claimant" means a person who has filed a claim under the provisions 11 of sections 63-701 through 63-710, Idaho Code. Except as provided in section 12 63-702(2), Idaho Code, on January 1 of the year in which the claim was filed a 13 claimant must be an owner of a homestead and be: 14 (a) Not less than sixty-five (65) years old; or 15 (b) A fatherless or motherless child under the age of eighteen (18) years 16 of age; or 17 (c) A widow or widower; or 18 (d) A disabled person who is recognized as disabledpursuant to 4219USC 423, 45 USC 228, 45 USC 231 or 5 USC 8337by the social 20 security administration pursuant to title 42 of the United States Code, or 21 by the railroad retirement board pursuant to title 45 of the United States 22 Code, or by the office of management and budget pursuant to title 5 of the 23 United States Code ; or 24 (e) A disabled veteran of any war engaged in by the United States, whose 25 disability is recognized as a service-connected disability of a degree of 26 ten percent (10%) or more, or who has a pension for nonservice-connected 27 disabilities, in accordance with laws and regulations administered by the 28 United States veterans administration; or 29 (f) A person as specified in 42 USC 1701, who was or is entitled to 30 receive benefits because he is known to have been taken by a hostile force 31 as a prisoner, hostage or otherwise; or 32 (g) Blind. 33 (2) "Homestead" means the dwelling, owner-occupied by the claimant and 34 used as the primary dwelling place of the claimant and occupied by any members 35 of the household as their home, and so much of the land surrounding it, not 36 exceeding one (1) acre, as is reasonably necessary for the use of the dwelling 37 as a home. It may consist of a part of a multidwelling or multipurpose build- 38 ing and part of the land upon which it is built. Homestead does not include 39 personal property such as furniture, furnishings or appliances, but a manufac- 40 tured home may be a homestead. 41 (3) "Household" means the claimant and any person or persons who live in 42 the same dwelling, and share its furnishings, facilities, accommodations or 43 expenses. The term includes any person owing a duty of support to the appli- 2 1 cant pursuant to section 32-1002, Idaho Code, unless the person qualifies as a 2 "nonhousehold member" pursuant to subsection (6) of this section. The term 3 does not include bona fide lessees, tenants, or roomers and boarders on con- 4 tract. "Household" includes persons described in subsection (9)(b) of this 5 section. 6 (4) "Household income" means all income received by all persons of a 7 household in a calendar year while members of the household. 8 (5) "Income" means the sum of federal adjusted gross income as defined in 9 the internal revenue code, as defined in section 63-3004, Idaho Code, and to 10 the extent not already included in federal adjusted gross income, alimony, 11 support money, income from inheritances, nontaxable strike benefits, the non- 12 taxable amount of any individual retirement account, pension or annuity, 13 (including railroad retirement benefits, all payments received under the fed- 14 eral social security act, state unemployment insurance laws, and veterans' 15 disability pensions and compensation, excluding rollovers as provided in sec- 16 tion 402 or 403 of the internal revenue code), nontaxable interest received 17 from the federal government or any of its instrumentalities or a state govern- 18 ment or any of its instrumentalities, worker's compensation and the gross 19 amount of loss of earnings insurance. It does not include capital gains, gifts 20 from nongovernmental sources or inheritances. To the extent not reimbursed, 21 cost of medical care as defined in section 213(d) of the internal revenue 22 code, incurred by the household may be deducted from income. "Income" does not 23 include veteran's disability pensions received by a person described in sub- 24 section (1)(e) who is a claimant or a claimant's spouse, provided however, 25 that the disability pension is received pursuant to a service-connected dis- 26 ability of a degree of forty percent (40%) or more. Documentation of medical 27 expenses may be required by the county assessor, board of equalization and 28 state tax commission. "Income" shall be that received in the calendar year 29 immediately preceding the year in which a claim is filed. Where a claimant 30 does not file a federal tax return the claimant's federal adjusted gross 31 income, for purposes of this section, shall be an income equivalent to federal 32 adjusted gross income had the claimant filed a federal tax return. 33 (6) "Nonhousehold member" means any nonspouse who lives in the claimant's 34 dwelling for the purpose of providing protective oversight, caregiving, or 35 personal care services to the claimant, or who is receiving disability bene- 36 fits pursuant to subsection (1)(d) or (e) of this section , or who is 37 over age sixty-five (65) and lives in the claimant's dwelling and receives 38 protective oversight, caregiving or personal care services provided by the 39 claimant . 40 (7) "Occupied" means actual use and possession. 41 (8) "Owner" means a person holding title in fee simple or holding a cer- 42 tificate of motor vehicle title (either of which may be subject to mortgage, 43 deed of trust or other lien) or who has retained or been granted a life estate 44 or who is a person entitled to file a claim under section 63-702, Idaho Code. 45 "Owner" shall also include any person who as grantor created a revocable trust 46 and named himself as beneficiary of that trust. "Owner" shall not include any 47 person that otherwise occupies property as beneficiary of a trust. "Owner" 48 includes a vendee in possession under a land sale contract. Any partial own- 49 ership shall be considered ownership for determining qualification for prop- 50 erty tax reduction benefits, however, the amount of property tax reduction 51 under section 63-704, Idaho Code, and rules promulgated pursuant to section 52 63-705, Idaho Code, shall be computed on the value of the claimant's partial 53 ownership. "Partial ownership," for the purposes of this section, means any 54 one (1) person's ownership when property is owned by more than one (1) person. 55 The combined community property interests of both spouses shall not be consid- 3 1 ered partial ownership. The proportional reduction required under this subsec- 2 tion shall not apply to community property interests. Where title to property 3 is held by a person who has died without timely filing a claim for property 4 tax reduction, the estate shall be the "owner." 5 (9) (a) "Primary dwelling place" means the claimant's dwelling place on 6 January 1 of the year for which the claim is made. The primary dwelling 7 place is the single place where a claimant has his true, fixed and perma- 8 nent home and principal establishment, and to which whenever the individ- 9 ual is absent he has the intention of returning. A claimant must establish 10 the dwelling to which the claim relates as his primary dwelling place by 11 clear and convincing evidence or by establishing that the dwelling is 12 where the claimant resided on January 1 and: 13 (i) At least six (6) months during the prior year; or 14 (ii) The majority of the time the claimant owned the dwelling if 15 owned by the claimant less than one (1) year; or 16 (iii) The majority of the time after the claimant first occupied the 17 dwelling if occupied by the claimant less than one (1) year. 18 (b) Notwithstanding the provisions of paragraph (a) of this subsection, 19 the property upon which the claimant makes application shall be deemed to 20 be the claimant's primary dwelling place if the claimant is otherwise 21 qualified and resides in a care facility and does not allow the property 22 upon which the claimant has made application to be occupied by persons 23 paying a consideration to occupy the dwelling. A claimant's spouse who 24 resides in a care facility shall be deemed to reside at the claimant's 25 primary dwelling place and to be a part of the claimant's household. A 26 care facility is a hospital, skilled nursing facility, intermediate care 27 facility or intermediate care facility for the mentally retarded as 28 defined in section 39-1301, Idaho Code, or a facility as defined in sec- 29 tion 39-3302(156 ), Idaho Code, or a dwelling 30 other than the one upon which the applicant makes application where a 31 claimant who is unable to reside in the dwelling upon which the applica- 32 tion is made lives and receives help in daily living, protection and secu- 33 rity. 34 SECTION 2. An emergency existing therefor, which emergency is hereby 35 declared to exist, this act shall be in full force and effect on and after its 36 passage and approval, and retroactively to January 1, 1998.
STATEMENT OF PURPOSE
RS08418
This bill amends the section of Idaho Code that defines terms
for the circuit breaker property tax relief program.
It corrects and modifies cross-references relating to federal
laws used to determine disability.
It includes in the definition of "nonhousehold member" a
person who is over age 65 and lives in the claimant's dwelling
and receives protective oversight, caregiving or personal care
services provided by the claimant.
The bill would be retroactive to January 1, 1998.
FISCAL IMPACT
Estimated cost to the general account: In FY 1999 Estimate
$25,000 In FY 2000 Estimate $50,000
CONTACT Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: 334-7530
Statement of Purpose/Fiscal Impact H107