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H0467aa,aa.....................................................by STOICHEFF
Requested by: Stoicheff
PROPERTY TAX - DISABLED VETERANS - Amends existing law to clarify that
income shall not include veteran's disability pensions received by a
claimant or a claimant's spouse provided that the disability is received
pursuant to a service-oriented disability of a degree of 40% or more.
01/12 House intro - 1st rdg - to printing
01/12 Rpt prt - to Rev/Tax
02/05 Rpt out - rec d/p - to 2nd rdg
02/06 2nd rdg - to 3rd rdg
02/10 Rpt out - to Gen Ord
02/13 Rpt out amen - to engros
02/16 Rpt engros - 1st rdg - to 2nd rdg as amen
02/17 2nd rdg - to 3rd rdg as amen
02/19 Rpt out - to Gen Ord
02/23 Rpt out amen - to engros
02/24 Rpt engros - 1st rdg - to 2nd rdg as amen
02/25 2nd rdg - to 3rd rdg as amen
03/02 3rd rdg as amen - PASSED - 64-2-4
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Bivens,
Black(15), Black(23), Boe, Bruneel, Callister, Campbell, Chase,
Clark, Crane, Cuddy, Denney, Ellsworth, Field(13), Field(20), Gagner,
Geddes, Gould, Hadley, Hansen, Henbest, Hornbeck, Jaquet, Jones(9),
Jones(22), Jones(20), Judd, Kempton, Kendell, Kjellander, Kunz,
Linford, Loertscher, Mader, Marley, McKague, Meyer, Miller,
Mortensen, Newcomb, Pischner, Pomeroy, Reynolds, Richman, Ridinger,
Robison, Sali, Schaefer, Stevenson, Stoicheff, Stone, Stubbs, Taylor,
Tippets, Trail, Watson, Wheeler, Zimmermann, Mr Speaker
NAYS -- Kellogg, Lake
Absent and excused -- Crow, Deal, Tilman, Wood
Floor Sponsor - Stoicheff
Title apvd - to Senate
03/03 Senate intro - 1st rdg as amen - to Loc Gov
03/05 Rpt out - rec d/p - to 2nd rdg as amen
03/06 2nd rdg - to 3rd rdg as amen
03/16 3rd rdg as amen - PASSED - 32-0-3
AYES--Andreason, Boatright, Bunderson, Burtenshaw, Cameron, Crow,
Danielson, Darrington, Deide, Dunklin, Frasure, Geddes, Hansen,
Hawkins, Ingram, Keough, King, Lee, McLaughlin, Noh, Parry,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stennett,
Thorne, Twiggs, Wheeler, Whitworth
NAYS--None
Absent and excused--Branch, Ipsen, Sweeney
Floor Sponsors - McLaughlin, Hawkins, Frasure
Title apvd - to House
03/17 To enrol
03/17 Rpt enrol - Sp signed
03/18 Pres signed - to Governor
03/24 Governor signed
Session Law Chapter 352
Effective: 07/01/98
H0467|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 467, As Amended, As Amended BY STOICHEFF 1 AN ACT 2 RELATING TO CIRCUIT BREAKER PROPERTY TAX RELIEF; AMENDING SECTION 63-701, 3 IDAHO CODE, TO CLARIFY THAT INCOME SHALL NOT INCLUDE VETERAN'S DISABILITY 4 PENSIONS RECEIVED BY A CLAIMANT OR A CLAIMANT'S SPOUSE PROVIDED THAT THE 5 DISABILITY PENSION IS RECEIVED PURSUANT TO A SERVICE-CONNECTED DISABILITY 6 OF A DEGREE OF FORTY PERCENT OR MORE. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 63-701, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 63-701. DEFINITIONS. As used in this chapter: 11 (1) "Claimant" means a person who has filed a claim under the provisions 12 of sections 63-701 through 63-710, Idaho Code. Except as provided in section 13 63-702(2), Idaho Code, on January 1 of the year in which the claim was filed a 14 claimant must be an owner of a homestead and be: 15 (a) Not less than sixty-five (65) years old; or 16 (b) A fatherless or motherless child under the age of eighteen (18) years 17 of age; or 18 (c) A widow or widower; or 19 (d) A disabled person who is recognized as disabled pursuant to 42 USC 20 423, 45 USC 228, 45 USC 231 or 5 USC 8337; or 21 (e) A disabled veteran of any war engaged in by the United States, whose 22 disability is recognized as a service-connected disability of a degree of 23 ten percent (10%) or more, or who has a pension for nonservice-connected 24 disabilities, in accordance with laws and regulations administered by the 25 United States veterans administration; or 26 (f) A person as specified in 42 USC 1701, who was or is entitled to 27 receive benefits because he is known to have been taken by a hostile force 28 as a prisoner, hostage or otherwise; or 29 (g) Blind. 30 (2) "Homestead" means the dwelling, owner-occupied by the claimant and 31 used as the primary dwelling place of the claimant and occupied by any members 32 of the household as their home, and so much of the land surrounding it, not 33 exceeding one (1) acre, as is reasonably necessary for the use of the dwelling 34 as a home. It may consist of a part of a multidwelling or multipurpose build- 35 ing and part of the land upon which it is built. Homestead does not include 36 personal property such as furniture, furnishings or appliances, but a manufac- 37 tured home may be a homestead. 38 (3) "Household" means the claimant and any person or persons who live in 39 the same dwelling, and share its furnishings, facilities, accommodations or 40 expenses. The term includes any person owing a duty of support to the appli- 41 cant pursuant to section 32-1002, Idaho Code, unless the person qualifies as a 42 "nonhousehold member" pursuant to subsection (6) of this section. The term 43 does not include bona fide lessees, tenants, or roomers and boarders on con- 2 1 tract. "Household" includes persons described in subsection (9)(b) of this 2 section. 3 (4) "Household income" means all income received by all persons of a 4 household in a calendar year while members of the household. 5 (5) "Income" means the sum of federal adjusted gross income as defined in 6 the internal revenue code, as defined in section 63-3004, Idaho Code, and to 7 the extent not already included in federal adjusted gross income, alimony, 8 support money, income from inheritances, nontaxable strike benefits, the non- 9 taxable amount of any individual retirement account, pension or annuity, 10 (including railroad retirement benefits, all payments received under the fed- 11 eral social security act, state unemployment insurance laws, and veterans' 12 disability pensions and compensation, excluding rollovers as provided in sec- 13 tion 402 or 403 of the internal revenue code), nontaxable interest received 14 from the federal government or any of its instrumentalities or a state govern- 15 ment or any of its instrumentalities, worker's compensation and the gross 16 amount of loss of earnings insurance. It does not include capital gains, gifts 17 from nongovernmental sources or inheritances. To the extent not reimbursed, 18 cost of medical care as defined in section 213(d) of the internal revenue 19 code, incurred by the household may be deducted from income. "Income" 20 does not include veteran's disability pensions received by a person described 21 in subsection (1)(e) who is a claimant or a claimant's spouse, provided how- 22 ever, that the disability pension is received pursuant to a service-connected 23 disability of a degree of forty percent (40%) or more. Documentation of 24 medical expenses may be required by the county assessor, board of equalization 25 and state tax commission. "Income" shall be that received in the calendar year 26 immediately preceding the year in which a claim is filed. Where a claimant 27 does not file a federal tax return the claimant's federal adjusted gross 28 income, for purposes of this section, shall be an income equivalent to federal 29 adjusted gross income had the claimant filed a federal tax return. 30 (6) "Nonhousehold member" means any nonspouse who lives in the claimant's 31 dwelling for the purpose of providing protective oversight, caregiving, or 32 personal care services to the claimant, or who is receiving disability bene- 33 fits pursuant to subsection (1)(d) or (e) of this section. 34 (7) "Occupied" means actual use and possession. 35 (8) "Owner" means a person holding title in fee simple or holding a cer- 36 tificate of motor vehicle title (either of which may be subject to mortgage, 37 deed of trust or other lien) or who has retained or been granted a life estate 38 or who is a person entitled to file a claim under section 63-702, Idaho Code. 39 "Owner" shall also include any person who as grantor created a revocable trust 40 and named himself as beneficiary of that trust. "Owner" shall not include any 41 person that otherwise occupies property as beneficiary of a trust. "Owner" 42 includes a vendee in possession under a land sale contract. Any partial own- 43 ership shall be considered ownership for determining qualification for prop- 44 erty tax reduction benefits, however, the amount of property tax reduction 45 under section 63-704, Idaho Code, and rules promulgated pursuant to section 46 63-705, Idaho Code, shall be computed on the value of the claimant's partial 47 ownership. "Partial ownership," for the purposes of this section, means any 48 one (1) person's ownership when property is owned by more than one (1) person. 49 The combined community property interests of both spouses shall not be consid- 50 ered partial ownership. The proportional reduction required under this subsec- 51 tion shall not apply to community property interests. Where title to property 52 is held by a person who has died without timely filing a claim for property 53 tax reduction, the estate shall be the "owner." 54 (9) (a) "Primary dwelling place" means the claimant's dwelling place on 55 January 1 of the year for which the claim is made. The primary dwelling 3 1 place is the single place where a claimant has his true, fixed and perma- 2 nent home and principal establishment, and to which whenever the individ- 3 ual is absent he has the intention of returning. A claimant must establish 4 the dwelling to which the claim relates as his primary dwelling place by 5 clear and convincing evidence or by establishing that the dwelling is 6 where the claimant resided on January 1 and: 7 (i) At least six (6) months during the prior year; or 8 (ii) The majority of the time the claimant owned the dwelling if 9 owned by the claimant less than one (1) year; or 10 (iii) The majority of the time after the claimant first occupied the 11 dwelling if occupied by the claimant less than one (1) year. 12 (b) Notwithstanding the provisions of paragraph (a) of this subsection, 13 the property upon which the claimant makes application shall be deemed to 14 be the claimant's primary dwelling place if the claimant is otherwise 15 qualified and resides in a care facility and does not allow the property 16 upon which the claimant has made application to be occupied by persons 17 paying a consideration to occupy the dwelling. A claimant's spouse who 18 resides in a care facility shall be deemed to reside at the claimant's 19 primary dwelling place and to be a part of the claimant's household. A 20 care facility is a hospital, skilled nursing facility, intermediate care 21 facility or intermediate care facility for the mentally retarded as 22 defined in section 39-1301, Idaho Code, or a facility as defined in sec- 23 tion 39-3302(15), Idaho Code, or a dwelling other than the one upon which 24 the applicant makes application where a claimant who is unable to reside 25 in the dwelling upon which the application is made lives and receives help 26 in daily living, protection and security.
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STATEMENT OF PURPOSE
RS07424E2
The purpose of this piece of legislation is to grant
some property tax relief to disabled veterans who have a
service connected disability of 40% or more.
FISCAL NOTE
Allowing veterans with a 40% disability to exempt
disability pension from income for property tax purposes
will reduce the amount of property taxes collected in the
state of Idaho by approximately $310,000.
CONTACT: Representative Jim Stoicheff
208-334-2000
H467aa,aa