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H0680...............................................by REVENUE AND TAXATION
PERSONAL PROPERTY TAX EXEMPTION - SCHOOLS - Amends existing law to provide
that for school districts, beginning January 1, 2002, only the portion of
property tax replacement received to replace property exempt from taxation
pursuant to Section 63-602EE, Idaho Code, based on the year 2000 tax
charges for all maintenance and operation, as limited by Sections 33-802 2.
and 33-1002D, Idaho Code, on property exempt from taxation pursuant to
Section 63-602EE, Idaho Code, shall not be subtracted from maximum school
district maintenance and operation property taxes permitted in accordance
with Section 33-802 2., Idaho Code.
02/26 House intro - 1st rdg - to printing
02/27 Rpt prt - to 2nd rdg
02/28 2nd rdg - to 3rd rdg
03/04 3rd rdg - PASSED - 69-0-1
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black,
Block, Boe, Bolz, Bradford, Bruneel, Callister, Campbell, Clark,
Collins, Crow, Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge,
Field(13), Field(20), Gagner, Gould, Hadley, Hammond, Harwood,
Henbest, Higgins, Hornbeck, Jaquet, Jones, Kellogg(Duncan), Kendell,
Kunz, Lake, Langford, Loertscher, Mader, Martinez, McKague, Meyer,
Montgomery, Mortensen, Moyle, Pearce, Pischner, Pomeroy, Raybould,
Ridinger, Robison, Sali, Schaefer, Sellman, Shepherd, Smith(33),
Smith(23), Smylie, Stevenson, Stone, Tilman, Trail, Wheeler, Wood,
Young, Mr. Speaker
NAYS -- None
Absent and excused -- Roberts
Floor Sponsor - Gould
Title apvd - to Senate
03/05 Senate intro - 1st rdg - to Loc Gov
03/11 Rpt out - rec d/p - to 2nd rdg
03/12 2nd rdg - to 3rd rdg
03/14 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Frasure,
Geddes, Goedde, Hawkins, Hill, Ingram, Ipsen, Keough, King-Barrutia,
Little, Lodge, Marley, Noh, Richardson, Risch, Sandy, Schroeder,
Sims, Sorensen, Stegner, Stennett, Thorne, Wheeler, Williams
NAYS -- None
Absent and excused -- None
Floor Sponsor - Wheeler
Title apvd - to House
03/15 To enrol - rpt enrol - Sp signed
Pres signed
03/15 To Governor
03/20 Governor signed
Session Law Chapter 151
Effective: 01/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 680
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO REPLACEMENT OF CERTAIN PERSONAL PROPERTY TAXES TO SCHOOL DIS-
3 TRICTS; AMENDING SECTION 63-3067, IDAHO CODE, TO PROVIDE THAT FOR SCHOOL
4 DISTRICTS, BEGINNING JANUARY 1, 2002, ONLY THE PORTION OF PROPERTY TAX
5 REPLACEMENT RECEIVED TO REPLACE PROPERTY EXEMPT FROM TAXATION PURSUANT TO
6 SECTION 63-602EE, IDAHO CODE, BASED ON THE YEAR 2000 TAX CHARGES FOR MAIN-
7 TENANCE AND OPERATION AS LIMITED BY SECTIONS 33-802 2. AND 33-1002D, IDAHO
8 CODE, ON PROPERTY EXEMPT FROM TAXATION PURSUANT TO SECTION 63-602EE, IDAHO
9 CODE, SHALL NOT BE SUBTRACTED FROM MAXIMUM SCHOOL DISTRICT MAINTENANCE AND
10 OPERATION PROPERTY TAXES PERMITTED IN ACCORDANCE WITH SECTION 33-802 2.,
11 IDAHO CODE; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
12 Be It Enacted by the Legislature of the State of Idaho:
13 SECTION 1. That Section 63-3067, Idaho Code, be, and the same is hereby
14 amended to read as follows:
15 63-3067. REVENUE RECEIVED -- STATE REFUND ACCOUNT. (1) A sum equal to the
16 amount withheld under section 63-3035A, Idaho Code, shall be distributed fifty
17 percent (50%) to the public school income fund to be utilized to facilitate
18 and provide substance abuse programs in the public school system, and fifty
19 percent (50%) shall be distributed to the counties to be utilized for county
20 juvenile probation services. These funds shall be distributed quarterly to the
21 counties based upon the percentage the population of the county bears to the
22 population of the state as a whole.
23 (2) All moneys except as provided in subsection (1) of this section, and
24 except as hereinafter provided, received by the state of Idaho under this act
25 shall be deposited by the state tax commission, as received by it, with the
26 state treasurer and shall be placed in and become a part of the general
27 account under the custody of the state treasurer. Providing however, that an
28 amount equal to twenty percent (20%) of the amount deposited with the state
29 treasurer shall be placed in the "state refund account" which is hereby cre-
30 ated for the purpose of repaying overpayments, for the purpose of remitting to
31 counties and taxing districts for personal property exempt from taxation pur-
32 suant to section 63-602EE, Idaho Code, as provided in subsection (3) of this
33 section, for the purpose of depositing in the trust accounts specified in sec-
34 tion 63-3067A, Idaho Code, such amounts as may be designated by individuals
35 for the purpose of depositing in the Idaho ag in the classroom account an
36 amount as may be designated by the individual receiving a refund for such
37 overpayment, and for the purpose of paying any other erroneous receipts ille-
38 gally assessed or collected, penalties collected without authority and taxes
39 and licenses unjustly assessed, collected or which are excessive in amount.
40 Whenever necessary for the purpose of making prompt payment of refunds, the
41 board of examiners, upon request from the state tax commission, and after
42 review, may authorize the state tax commission to transfer any additional spe-
43 cific amount from income tax collections to the "state refund account." There
2
1 is appropriated out of the state refund account so much thereof as may be nec-
2 essary for the payment of the refunds herein provided. Claims for, and payment
3 of refunds under the provisions of this section shall be made in the same man-
4 ner as other claims against the state of Idaho.
5 (3) The state tax commission shall calculate the amount that each county
6 assessed in taxes in tax year 2000 on property that is exempt from taxation
7 pursuant to section 63-602EE, Idaho Code, and shall remit to the county trea-
8 surer for distribution to each taxing district in the county one hundred six
9 percent (106%) of the amount calculated as follows:
10 The county commissioners in each county shall certify to the state tax
11 commission by July 1, 2001, the year 2000 tax charge, applicable to the prop-
12 erty exempt from taxation pursuant to section 63-602EE, Idaho Code, provided
13 that such property was categorized in year 2000 as farm machinery, tools and
14 equipment pursuant to rules of the state tax commission, for the portion of
15 each taxing district or unit within the county. For nonschool districts the
16 state tax commission shall distribute one-fourth (1/4) of this amount certi-
17 fied quarterly to each county beginning in October 2001. For school districts
18 the state tax commission shall distribute one-fourth (1/4) of the amount cer-
19 tified quarterly to each school district beginning in October 2001. For non-
20 school districts, the county auditor shall distribute to each district
21 within thirty (30) calendar days from receipt of moneys from the tax commis-
22 sion. Moneys received by each taxing district for replacement shall be uti-
23 lized in the same manner and in the same proportions as revenues from property
24 taxation. The moneys remitted to the county treasurer for replacement of prop-
25 erty exempt from taxation pursuant to section 63-602EE, Idaho Code, may be
26 considered by the counties and other taxing districts and budgeted at the same
27 time, in the same manner and in the same year as revenues from taxation on
28 personal property which these moneys replace. If taxing districts are consoli-
29 dated, the resulting district is entitled to an amount equal to the sum of the
30 amounts which were received in the last calendar quarter by each district pur-
31 suant to this subsection prior to the consolidation. If a taxing district is
32 dissolved or disincorporated, the state tax commission shall continuously dis-
33 tribute to the board of county commissioners an amount equal to the last
34 quarter's distribution prior to dissolution or disincorporation. The board of
35 county commissioners shall determine any redistribution of moneys so received.
36 If a taxing district annexes territory, the distribution of moneys received
37 pursuant to this subsection shall be unaffected. Taxing districts formed after
38 January 1, 2001, are not entitled to a payment under the provisions of this
39 subsection. School districts shall receive an amount determined by multiplying
40 the sum of the year 2000 school district levy plus .001 times the market value
41 on December 31, 2000, in the district of the property exempt from taxation
42 pursuant to section 63-602EE, Idaho Code. For school districts, beginning
43 January 1, 2002, only the portion of property tax replacement received to
44 replace property exempt from taxation pursuant to section 63-602EE, Idaho
45 Code, based on the year 2000 tax charges for maintenance and operation as lim-
46 ited by sections 33-802 2. and 33-1002D, Idaho Code, on property exempt from
47 taxation pursuant to section 63-602EE, Idaho Code, shall not be subtracted
48 from maximum school district maintenance and operation property taxes permit-
49 ted in accordance with section 33-802 2., Idaho Code. For purposes of the lim-
50 itation provided by section 63-802, Idaho Code, moneys received pursuant to
51 this subsection as property tax replacement for property exempt from taxation
52 pursuant to section 63-602EE, Idaho Code, shall be treated as property tax
53 revenues.
54 (4) Any unencumbered balance remaining in the state refund account on
55 June 30 of each and every year in excess of the sum of one million five hun-
3
1 dred thousand dollars ($1,500,000) shall be transferred to the general fund
2 and the state controller is hereby authorized and directed on such dates to
3 make such transfers unless the board of examiners, which is hereby authorized
4 to do so, changes the date of transfer or sum to be transferred.
5 SECTION 2. An emergency existing therefor, which emergency is hereby
6 declared to exist, this act shall be in full force and effect on and after its
7 passage and approval, and retroactively to January 1, 2002.
STATEMENT OF PURPOSE
RS 12070C1
To make a technical correction regarding property tax
replacement received by Idaho school districts. The intent
of last year's legislation ( 378) was to provide an
exemption on agriculture equipment and to hold school
districts harmless by providing replacement tax. Without
this technical correction, school districts will certify
less taxes in September because agricultural equipment has
been excluded from the tax roll creating a revenue
shortfall
FISCAL IMPACT
There is no fiscal impact to the general fund.
Contact
Name: Timothy D. Hill, Idaho Department of Education
Phone: 332-6840
STATEMENT OF PURPOSE/FISCAL NOTE H 680