1998 Legislation
Print Friendly

HOUSE BILL NO. 467, As Amended, As Amended – Property tax, disabled veterans

HOUSE BILL NO. 467, As Amended, As Amended

View Daily Data Tracking History

View Bill Text

View Statement of Purpose / Fiscal Impact

Text to be added within a bill has been marked with Bold and
Underline. Text to be removed has been marked with
Strikethrough and Italic. How these codes are actually displayed will
vary based on the browser software you are using.

This sentence is marked with bold and underline to show added text.

This sentence is marked with strikethrough and italic, indicating
text to be removed.

Daily Data Tracking History

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
      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

Bill Text


 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fourth Legislature                 Second Regular Session - 1998

                             IN THE HOUSE OF REPRESENTATIVES

                        HOUSE BILL NO. 467, As Amended, As Amended

                                       BY STOICHEFF

 1                                        AN ACT

 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-


 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


 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.

Statement of Purpose / Fiscal Impact


                         STATEMENT OF PURPOSE
    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