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HOUSE BILL NO. 97

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Daily Data Tracking History

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H0097...............................................by REVENUE AND TAXATION
NEW CONSTRUCTION ROLLS - Amends existing property tax law to change the
date by which county assessors must certify the new construction roll from
the first Monday in June to the first Monday in August.

01/21    House intro - 1st rdg - to printing
01/22    Rpt prt - to Rev/Tax
01/29    Rpt out - rec d/p - to 2nd rdg
02/01    2nd rdg - to 3rd rdg
02/02    3rd rdg - PASSED - 66-0-3
      AYES -- Alltus, Barraclough, Barrett, Bell, Boe, Bruneel, Callister,
      Campbell, Chase, Clark, Crow, Cuddy, Deal, Denney, Ellsworth,
      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,
      Loertscher, Mader, Marley, McKague, Meyer, Montgomery, Mortensen,
      Moyle, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
      Schaefer, Sellman, Smith, Stevenson, Stoicheff, Stone, Taylor,
      Tilman, Tippets, Trail, Watson, Wheeler, Williams, Zimmermann,
      Mr Speaker
      NAYS -- None
      Absent and excused -- Black, Linford, Wood
    Dist. 19, Seat A, Vacant
    Floor Sponsor - Moyle
    Title apvd - to Senate
02/03    Senate intro - 1st rdg - to Loc Gov

Bill Text

H0097


                                                                        
 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fifth Legislature                 First Regular Session - 1999
                                                                        

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 97

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO PROPERTY TAXES; AMENDING SECTION 63-301A, IDAHO  CODE,  TO  CHANGE
 3        THE DATE BY WHICH COUNTY ASSESSORS MUST CERTIFY THE NEW CONSTRUCTION ROLL;
 4        AND DECLARING AN EMERGENCY.

 5    Be It Enacted by the Legislature of the State of Idaho:

 6        SECTION  1.  That  Section 63-301A, Idaho Code, be, and the same is hereby
 7    amended to read as follows:

 8        63-301A.  NEW CONSTRUCTION ROLL. (1) The county assessor shall  prepare  a
 9    new  construction roll, which shall be in addition to the property roll, which
10    new construction roll shall show:
11        (a)  The name of the taxpayer;
12        (b)  The description of the new construction, suitably  detailed  to  meet
13        the requirements of the individual county;
14        (c)  A description of the land and its change in use, suitably detailed to
15        meet the needs of the individual county;
16        (d)  The  amount of taxable market value added to the property on the cur-
17        rent year's property roll that is directly the result of new  construction
18        or a change in use of the land or both.
19        (2)  As soon as possible, but in any event by no later than the first Mon-
20    day  in  June   August , the new construction roll shall
21    be certified to the county auditor and a listing showing the amount  of  value
22    on  the  new construction roll in each taxing district or unit be forwarded to
23    the state tax commission.
24        (3)  The value shown on the new construction roll may  include  the  value
25    increase from:
26        (a)  Construction of any new structure that previously did not exist; or
27        (b)  Additions or alterations to existing nonresidential structures; or
28        (c)  Installation  of new or used manufactured housing that did not previ-
29        ously exist within the county; or
30        (d)  Change of land use classification; or
31        (e)  Property newly taxable as a result of loss of the exemption  provided
32        by section 63-602W, Idaho Code.
33        (4)  The  amount  of taxable market value of new construction shall be the
34    change in net taxable market value that is attributable directly to  new  con-
35    struction  or a change in use of the land or loss of the exemption provided by
36    section 63-602W(3), Idaho Code. It shall not include any change  in  value  of
37    existing  property  that  is  due to external market forces such as general or
38    localized inflation.

39        SECTION 2.  An emergency existing  therefor,  which  emergency  is  hereby
40    declared to exist, this act shall be in full force and effect on and after its
41    passage and approval.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE

                              RS08386

This bill changes, from the first Monday in June to the first
Monday in August, the date by which county assessors must
certify the new construction roll.

FISCAL IMPACT

No fiscal effect.

CONTACT
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Phone: 334-7530

Statement of Purpose/Fiscal Impact         H 97