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H0689.....................................................by WAYS AND MEANS
NONPROFIT CORPORATIONS/HOSPITALS - PROPERTY TAX - Adds to existing law to
provide a deferral of property taxes until March 1, 1999, for hospitals and
nonprofit organizations and to provide for a Legislative Council study on
taxation of nonprofit organizations.
02/13 House intro - 1st rdg - to printing
02/13 Rpt prt - to Rev/Tax
02/16 Rpt out - rec d/p - to 2nd rdg
02/17 2nd rdg - to 3rd rdg
02/18 3rd rdg - PASSED - 64-1-5
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Bivens,
Black(15), Black(23), Boe, Bruneel, Campbell, Chase, Clark, Crane,
Crow, Cuddy, Deal, Denney, Ellsworth, Field(13), Field(20), Gagner,
Geddes, Gould, Hadley, Hansen, Henbest, Hornbeck, Jaquet, Jones(9),
Judd, Kellogg, Kempton, Kendell, Kjellander, Kunz, Lake, Linford,
Loertscher, Mader, Marley, McKague, Meyer, Miller, Mortensen,
Newcomb, Pischner, Pomeroy, Reynolds, Richman, Ridinger, Robison,
Schaefer, Stevenson, Stoicheff, Stubbs, Taylor, Tilman, Tippets,
Trail, Watson, Wheeler, Zimmermann, Mr Speaker
NAYS -- Callister
Absent and excused -- Jones(22), Jones(20), Sali, Stone, Wood
Floor Sponsor - Simpson
Title apvd - to Senate
02/19 Senate intro - 1st rdg - to Loc Gov
02/24 Rpt out - rec d/p - to 2nd rdg
02/25 2nd rdg - to 3rd rdg
03/11 3rd rdg - PASSED - 34-0-1
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Deide, Dunklin, Frasure, Geddes, Hansen,
Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh, Parry, Richardson,
Riggs, Risch, Sandy, Schroeder, Sorensen, Stennett, Sweeney, Thorne,
Twiggs, Wheeler, Whitworth
NAYS--None
Absent and excused--Hawkins
Floor Sponsor - Sorensen
Title apvd - to House
03/12 To enrol
03/13 Rpt enrol - Sp signed
03/16 Pres signed
03/16 To Governor
03/17 Governor signed
Session Law Chapter 38
Effective: 01/01/97
H0689|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fourth Legislature Second Regular Session - 1998IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 689 BY WAYS AND MEANS COMMITTEE 1 AN ACT 2 RELATING TO PROPERTY TAXATION OF CHARITABLE OR NONPROFIT ENTITIES; AMENDING 3 CHAPTER 6, TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 4 63-602DD, IDAHO CODE, TO PROVIDE THAT THE OWNER OF CERTAIN PROPERTY SHALL 5 BE ALLOWED TO HAVE TAXES DEFERRED FOR A TIME CERTAIN; TO AUTHORIZE AND 6 DIRECT THE LEGISLATIVE COUNCIL TO APPOINT A COMMITTEE TO UNDERTAKE AND 7 COMPLETE A STUDY OF PROPERTY TAX EXEMPTIONS GRANTED TO CHARITABLE ORGANI- 8 ZATIONS AND NONPROFIT HOSPITALS, INCLUDING RELATED SATELLITE, ANCILLARY 9 AND OUTREACH FACILITIES; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE 10 APPLICATION. 11 Be It Enacted by the Legislature of the State of Idaho: 12 SECTION 1. That Chapter 6, Title 63, Idaho Code, be, and the same is 13 hereby amended by the addition thereto of a NEW SECTION , to be 14 known and designated as Section 63-602DD, Idaho Code, and to read as follows: 15 63-602DD. TAXES ON CERTAIN PROPERTY DEFERRED FOR A TIME CERTAIN. (1) Not- 16 withstanding any other provision of law to the contrary, the owner of property 17 enumerated in this section shall be allowed a deferral of property taxes from 18 January 1, 1997, until March 1, 1999, if the real and personal property owned 19 or leased by either a nonprofit corporation organized pursuant to chapter 3, 20 title 30, Idaho Code, or a charitable entity, and: 21 (a) The property is used or held for use in the operation of a hospital 22 or medical center, which, for purposes of this section, shall include its 23 related satellite, ancillary and outreach facilities; and 24 (b) The corporation or entity is recognized by the Internal Revenue Ser- 25 vice as exempt from federal income taxation pursuant to section 501(c)(3) 26 of the Internal Revenue Code of 1986, as amended, as of January 1 of the 27 year for which an exemption is claimed; and 28 (c) As respecting 1997 taxes, the corporation or entity duly claimed an 29 exemption in 1997 for such property under either section 63-602C or sec- 30 tion 63-602D, Idaho Code; and 31 (d) As respecting 1998 taxes, the corporation or entity: (i) duly claimed 32 an exemption in 1997 for such property under either section 63-602C or 33 section 63-602D, Idaho Code, and (ii) the corporation or entity claims an 34 exemption in 1998 for the same property claimed to be exempt in 1997. 35 (2) In addition to the deferral of payment of taxes on hospital property 36 in subsection (1) above, there is further deferred from taxation for said 37 period the real and personal property owned by any other nonprofit corporation 38 organized pursuant to chapter 3, title 30, Idaho Code, or any other charitable 39 entity, if: 40 (a) The corporation or entity is recognized by the Internal Revenue Ser- 41 vice as exempt from federal income taxation pursuant to section 501(c)(3) 42 of the Internal Revenue Code of 1986, as amended, as of January 1 of the 43 year for which an exemption is claimed; and 2 1 (b) As respecting 1997 taxes, the corporation or entity duly claimed an 2 exemption in 1997 for such property under either section 63-602B, 63-602C 3 or 63-602E, Idaho Code; and 4 (c) As respecting 1998 taxes, the corporation or entity: (i) duly claimed 5 an exemption in 1997 for such property under either section 63-602B, 6 63-602C or 63-602E, Idaho Code, and (ii) the corporation or entity claims 7 an exemption in 1998 for the same property claimed to be exempt in 1997. 8 SECTION 2. The Legislative Council is hereby authorized and directed to 9 appoint a committee to undertake and complete a study of property tax exemp- 10 tions granted to charitable organizations and nonprofit hospitals, including 11 related satellite, ancillary and outreach facilities, and to report to the 12 First Regular Session of the Fifty-fifth Idaho Legislature on necessary legis- 13 lation to ensure that truly charitable organizations providing bona fide char- 14 itable works, and nonprofit or charitable hospitals providing a general public 15 benefit to the community, receive the exemption from property taxes while 16 others, whose principal roles and missions may appear to be charitable, benev- 17 olent, or public service oriented on their face but really do not have those 18 primary characteristics as their principal roles, missions and purposes, do 19 not. The committee shall report its findings, recommendations and proposed 20 legislation to the First Regular Session of the Fifty-fifth Idaho Legislature. 21 SECTION 3. An emergency existing therefor, which emergency is hereby 22 declared to exist, this act shall be in full force and effect on and after its 23 passage and approval, and is applied retroactively to January 1, 1997.
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STATEMENT OF PURPOSE
RS 08056
The purpose of this legislation is to defer the property
taxes on real and personal property owned by non-profit
corporations or charitable entities operating a hospital or
medical center for calendar years 1997 and 1998. A further
purpose is to appoint a committee to undertake and complete a
study of property tax exemptions granted to charitable
organizations and non-profit hospitals.
FISCAL NOTE
The committee to study these issues will incur expenses in
the approximate amount of $5,000. The property taxes deferred by
this legislation are approximately $3.4 million in Ada County in
1997 and a like amount in 1998.
CONTACT: Speaker Mike Simpson
332-1111
STATEMENT OF PURPOSE/FISCAL NOTE
Bill No. 689