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H0104...............................................by REVENUE AND TAXATION LIBRARY DISTRICTS - Amends existing law to provide for an election within a library district to allow the library district to increase its budget from property tax sources; to provide when the election may be held; and to provide the required majority of sixty percent of the voters voting. 01/26 House intro - 1st rdg - to printing 01/27 Rpt prt - to Rev/Tax
H0104|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 104 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO LIMITATIONS ON BUDGET REQUESTS; AMENDING SECTION 63-802, IDAHO 3 CODE, TO PROVIDE FOR AN ELECTION WITHIN A LIBRARY DISTRICT TO ALLOW THE 4 LIBRARY DISTRICT TO INCREASE ITS BUDGET FROM PROPERTY TAX SOURCES, TO PRO- 5 VIDE WHEN THE ELECTION MAY BE HELD AND TO PROVIDE THE REQUIRED MAJORITY; 6 AND DECLARING AN EMERGENCY. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 63-802, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 63-802. LIMITATION ON BUDGET REQUESTS -- LIMITATION ON TAX CHARGES -- 11 EXCEPTIONS. (1) Except as provided in subsection (2) of this section for tax 12 year 1995, and each year thereafter, no taxing district shall certify a budget 13 request for an amount of property tax revenues to finance an annual budget 14 that exceeds the greater of: 15 (a) The dollar amount of property taxes certified for its annual budget 16 for any one (1) of the three (3) tax years preceding the current tax year, 17 whichever is greater, which amount may be increased by a growth factor of 18 not to exceed three percent (3%) plus the amount of revenue that would 19 have been generated by applying the levy of the previous year, not includ- 20 ing any levy described in subsection (3) of this section, to any increase 21 in market value subject to taxation resulting from new construction or 22 change of land use classification as evidenced by the value shown on the 23 new construction roll compiled pursuant to section 63-301A, Idaho Code; 24 and by the value of annexation during the previous calendar year, as cer- 25 tified by the state tax commission for market values of operating property 26 of public utilities and by the county assessor; or 27 (b) The dollar amount of property taxes certified for its annual budget 28 during the last year in which a levy was made; or 29 (c) The dollar amount of the actual budget request, if the taxing dis- 30 trict is newly created; or 31 (d) In the case of school districts, the restriction imposed in section 32 33-802, Idaho Code; or 33 (e) In the case of a nonschool district for which less than the maximum 34 allowable increase in the dollar amount of property taxes is certified 35 for annual budget purposes in any one (1) year, such a district may, in 36 any following year, recover the foregone increase by certifying, in addi- 37 tion to any increase otherwise allowed, an amount not to exceed one hun- 38 dred percent (100%) of the increase originally foregone. Said additional 39 amount shall be included in future calculations for increases as allowed; 40 or 41 (f) In the case of cities, if the immediately preceding year's levy sub- 42 ject to the limitation provided by this section, is less than 0.004, the 43 city may increase its budget by an amount not to exceed the difference 2 1 between 0.004 and actual prior year's levy multiplied by the prior year's 2 market value for assessment purposes. The additional amount must be 3 approved by sixty percent (60%) of the voters voting on the question at an 4 election called for that purpose and held on the date in May or November 5 provided by law, and may be included in the annual budget of the city for 6 purposes of this section ; or 7 (g) A library district may submit to the electors within the district the 8 question of whether the budget from property tax revenues may be increased 9 beyond the amount authorized in this section, but not beyond the levy 10 authorized in section 33-2724, Idaho Code. The additional amount must be 11 approved by sixty percent (60%) or more of the voters voting on the ques- 12 tion at an election called for that purpose and held on the May or Novem- 13 ber dates provided by section 34-106, Idaho Code. If approved by the 14 required minimum sixty percent (60%) of the voters voting at the election, 15 the new budget amount shall be the base budget for the purposes of this 16 section . 17 (2) No board of county commissioners shall set a levy, nor shall the 18 state tax commission approve a levy for annual budget purposes which exceeds 19 the limitation imposed in subsection (1) of this section, unless authority to 20 exceed such limitation has been approved by a majority of the taxing 21 district's electors voting on the question at an election called for that pur- 22 pose and held pursuant to section 34-106, Idaho Code, provided however, that 23 such voter approval shall be for a period of not to exceed two (2) years. 24 (3) The amount of property tax revenues to finance an annual budget does 25 not include revenues from nonproperty tax sources, and does not include reve- 26 nue from levies that are voter approved for bonds, override levies or supple- 27 mental levies, plant facilities reserve fund levies, school emergency fund 28 levies or for levies applicable to newly annexed property or for levies appli- 29 cable to new construction as evidenced by the value of property subject to the 30 occupancy tax pursuant to section 63-317, Idaho Code, for the preceding tax 31 year. 32 SECTION 2. An emergency existing therefor, which emergency is hereby 33 declared to exist, this act shall be in full force and effect on and after its 34 passage and approval.
STATEMENT OF PURPOSE
RS08541
Public libraries are facing increasing demands from the public to provide new and sophisticated
electronic services, including access to the Internet, CD-ROM databases, and video resources.
These services are important for both the education of the public and for economic development.
The legislature has recognized the importance of this kind of information through their funding of
the Educational Technology Initiative and the LiLI project. More sophisticated services require a
higher level of training for library staff members. The cost of traditional materials is also increasing
more rapidly than the cost of inflation. Most public library districts levy at less than half their
allowed levy limit. Their low base at the time the property tax limitation in 63-802, Idaho Code was
passed has made it impossible for many of them to adequately provide the new services that the
public demands while also maintaining traditional services.
The purpose of this legislation would be to amend 63-802, Idaho Code, to allow the electors of a
public library district to create a new base properly tax budget amount beyond the amount
authorized in 63-802, Idaho Code. The additional amount would have to approved by sixty percent
(60%) of the voters at an election for that purpose held on the uniform election date in May or
November.
Because a number of library districts have already experienced increased demands for service,
and expect more when the LiLI databases become available, they may need to use this legislation
at the May elections in 1999. Therefore, an emergency clause has been included.
FISCAL NOTE
There would be no fiscal impact on the State of Idaho. The dollar amount of property taxes within
the library district would be raised to the proposed amount if the required majority voting in the
election voted in favor of the increase.
CONTACT Name: Lynn Melton Agency: Idaho Library Association Phone: 939-0756
STATEMENT OF PURPOSE/FISCAL NOTE H 104