1999 Legislation
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HOUSE BILL NO. 107 – Property tax/nonhhsld member define


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H0107...............................................by REVENUE AND TAXATION
PROPERTY TAX - CIRCUIT BREAKER - Amends existing property tax law to
further define "nonhousehold member"; and to provide correct code
references to federal law with regard to determination of disability for
circuit breaker property tax relief.

01/26    House intro - 1st rdg - to printing
01/27    Rpt prt - to Rev/Tax
02/03    Rpt out - rec d/p - to 2nd rdg
02/04    2nd rdg - to 3rd rdg
02/08    3rd rdg - PASSED - 66-0-4
      AYES -- Alltus, Barraclough, Barrett, Bieter, Black, Boe, Bruneel,
      Callister, Campbell, Chase, Clark, Crow, Cuddy, Deal, Denney,
      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, Linford,
      Loertscher, Mader, Marley, McKague, Meyer, Montgomery, Mortensen,
      Moyle, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
      Schaefer, Sellman, Smith, Stevenson, Stoicheff, Stone, Tilman,
      Tippets, Trail, Watson, Wheeler, Wood, Zimmermann, Mr Speaker
      NAYS -- None
      Absent and excused -- Bell, Ellsworth, Taylor, Williams
    Floor Sponsor - Kellogg
    Title apvd - to Senate
02/09    Senate intro - 1st rdg - to Loc Gov
02/19    Rpt out - rec d/p - to 2nd rdg
02/22    2nd rdg - to 3rd rdg
02/25    3rd rdg - PASSED - 29-0-6
      AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Crow, Davis, Deide, Dunklin, Frasure, Geddes, Hawkins, Ingram, Ipsen,
      Keough, King, Lee, Noh, Richardson, Riggs, Risch, Sandy, Schroeder,
      Sorensen, Stegner, Thorne, Wheeler, Whitworth
      Absent and excused--Danielson, Darrington, McLaughlin, Parry,
      Stennett, Twiggs
    Floor Sponsor - Wheeler
    Title apvd - to House
02/26    To enrol
03/01    Rpt enrol - Sp signed
03/02    Pres signed - to Governor
03/08    Governor signed
         Session Law Chapter 40
         Effective: 01/01/98

Bill Text


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

                             IN THE HOUSE OF REPRESENTATIVES

                                    HOUSE BILL NO. 107

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT

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

 7        SECTION  1.  That  Section  63-701, Idaho Code, be, and the same is hereby
 8    amended to read as follows:

 9        63-701.  DEFINITIONS. As used in this chapter:
10        (1)  "Claimant" means a person who has filed a claim under the  provisions
11    of  sections  63-701 through 63-710, Idaho Code. Except as provided in section
12    63-702(2), Idaho Code, on January 1 of the year in which the claim was filed a
13    claimant must be an owner of a homestead and be:
14        (a)  Not less than sixty-five (65) years old; or
15        (b)  A fatherless or motherless child under the age of eighteen (18) years
16        of age; or
17        (c)  A widow or widower; or
18        (d)  A disabled person who is recognized as disabled  pursuant to  42
19        USC  423,  45 USC 228, 45 USC 231 or 5 USC 8337   by the social
20        security administration pursuant to title 42 of the United States Code, or
21        by the railroad retirement board pursuant to title 45 of the United States
22        Code, or by the office of management and budget pursuant to title 5 of the
23        United States Code ; or
24        (e)  A disabled veteran of any war engaged in by the United States,  whose
25        disability  is recognized as a service-connected disability of a degree of
26        ten percent (10%) or more, or who has a pension  for  nonservice-connected
27        disabilities,  in accordance with laws and regulations administered by the
28        United States veterans administration; or
29        (f)  A person as specified in 42 USC 1701,  who  was  or  is  entitled  to
30        receive benefits because he is known to have been taken by a hostile force
31        as a prisoner, hostage or otherwise; or
32        (g)  Blind.
33        (2)  "Homestead"  means  the  dwelling, owner-occupied by the claimant and
34    used as the primary dwelling place of the claimant and occupied by any members
35    of the household as their home, and so much of the land  surrounding  it,  not
36    exceeding one (1) acre, as is reasonably necessary for the use of the dwelling
37    as  a home. It may consist of a part of a multidwelling or multipurpose build-
38    ing and part of the land upon which it is built. Homestead  does  not  include
39    personal property such as furniture, furnishings or appliances, but a manufac-
40    tured home may be a homestead.
41        (3)  "Household"  means the claimant and any person or persons who live in
42    the same dwelling, and share its furnishings, facilities,   accommodations  or
43    expenses.  The  term includes any person owing a duty of support to the appli-


 1    cant pursuant to section 32-1002, Idaho Code, unless the person qualifies as a
 2    "nonhousehold member" pursuant to subsection (6) of  this  section.  The  term
 3    does  not  include bona fide lessees, tenants, or roomers and boarders on con-
 4    tract. "Household" includes persons described in  subsection  (9)(b)  of  this
 5    section.
 6        (4)  "Household  income"  means  all  income  received by all persons of a
 7    household  in a calendar year while members of the household.
 8        (5)  "Income" means the sum of federal adjusted gross income as defined in
 9    the internal revenue code, as defined in section 63-3004, Idaho Code,  and  to
10    the  extent  not  already  included in federal adjusted gross income, alimony,
11    support money, income from inheritances, nontaxable strike benefits, the  non-
12    taxable  amount  of  any  individual  retirement  account, pension or annuity,
13    (including railroad retirement benefits, all payments received under the  fed-
14    eral  social  security  act,  state unemployment insurance laws, and veterans'
15    disability pensions and compensation, excluding rollovers as provided in  sec-
16    tion  402  or  403 of the internal revenue code), nontaxable interest received
17    from the federal government or any of its instrumentalities or a state govern-
18    ment or any of its instrumentalities,  worker's  compensation  and  the  gross
19    amount of loss of earnings insurance. It does not include capital gains, gifts
20    from  nongovernmental  sources  or inheritances. To the extent not reimbursed,
21    cost of medical care as defined in section  213(d)  of  the  internal  revenue
22    code, incurred by the household may be deducted from income. "Income" does not
23    include  veteran's  disability pensions received by a person described in sub-
24    section (1)(e) who is a claimant or a  claimant's  spouse,  provided  however,
25    that  the  disability pension is received pursuant to a service-connected dis-
26    ability of a degree of forty percent (40%) or more. Documentation  of  medical
27    expenses  may  be  required  by the county assessor, board of equalization and
28    state tax commission. "Income" shall be that received  in  the  calendar  year
29    immediately  preceding  the  year  in which a claim is filed. Where a claimant
30    does not file a federal tax  return  the  claimant's  federal  adjusted  gross
31    income, for purposes of this section, shall be an income equivalent to federal
32    adjusted gross income had the claimant filed a federal tax return.
33        (6)  "Nonhousehold member" means any nonspouse who lives in the claimant's
34    dwelling  for  the  purpose  of providing protective oversight, caregiving, or
35    personal care services to the claimant, or who is receiving  disability  bene-
36    fits  pursuant  to  subsection  (1)(d) or (e) of this section , or who is
37    over age sixty-five (65) and lives in the  claimant's  dwelling  and  receives
38    protective  oversight,  caregiving  or  personal care services provided by the
39    claimant .
40        (7)  "Occupied" means actual use and possession.
41        (8)  "Owner" means a person holding title in fee simple or holding a  cer-
42    tificate  of  motor vehicle title (either of which may be subject to mortgage,
43    deed of trust or other lien) or who has retained or been granted a life estate
44    or who is a person entitled to file a claim under section 63-702, Idaho  Code.
45    "Owner" shall also include any person who as grantor created a revocable trust
46    and  named himself as beneficiary of that trust. "Owner" shall not include any
47    person that otherwise occupies property as beneficiary  of  a  trust.  "Owner"
48    includes  a vendee in possession under a land sale contract.  Any partial own-
49    ership shall be considered ownership for determining qualification  for  prop-
50    erty  tax  reduction  benefits,  however, the amount of property tax reduction
51    under section 63-704, Idaho Code, and rules promulgated  pursuant  to  section
52    63-705,  Idaho  Code, shall be computed on the value of the claimant's partial
53    ownership. "Partial ownership," for the purposes of this  section,  means  any
54    one (1) person's ownership when property is owned by more than one (1) person.
55    The combined community property interests of both spouses shall not be consid-


 1    ered partial ownership. The proportional reduction required under this subsec-
 2    tion  shall not apply to community property interests. Where title to property
 3    is held by a person who has died without timely filing a  claim  for  property
 4    tax reduction, the estate shall be the "owner."
 5        (9)  (a) "Primary  dwelling  place" means the claimant's dwelling place on
 6        January 1 of the year for which the claim is made. The  primary   dwelling
 7        place  is the single place where a claimant has his true, fixed and perma-
 8        nent home and principal establishment,  and to which whenever the individ-
 9        ual is absent he has the intention of returning. A claimant must establish
10        the dwelling to which the claim relates as his primary dwelling  place  by
11        clear  and  convincing  evidence  or  by establishing that the dwelling is
12        where the claimant resided on January 1 and:
13             (i)   At least six (6) months during the prior year; or
14             (ii)  The majority of the time the claimant  owned  the  dwelling  if
15             owned by the claimant less than one (1) year; or
16             (iii) The  majority of the time after the claimant first occupied the
17             dwelling if occupied by the claimant less than one (1) year.
18        (b)  Notwithstanding the provisions of paragraph (a) of  this  subsection,
19        the  property upon which the claimant makes application shall be deemed to
20        be the claimant's primary dwelling place  if  the  claimant  is  otherwise
21        qualified  and  resides in a care facility and does not allow the property
22        upon which the claimant has made application to  be  occupied  by  persons
23        paying  a  consideration  to  occupy the dwelling. A claimant's spouse who
24        resides in a care facility shall be deemed to  reside  at  the  claimant's
25        primary  dwelling  place  and  to be a part of the claimant's household. A
26        care facility is a hospital, skilled nursing facility,  intermediate  care
27        facility  or  intermediate  care  facility  for  the  mentally retarded as
28        defined in section 39-1301, Idaho Code, or a facility as defined  in  sec-
29        tion  39-3302(1  5    6 ), Idaho Code, or a dwelling
30        other than the one upon which the  applicant  makes  application  where  a
31        claimant  who  is unable to reside in the dwelling upon which the applica-
32        tion is made lives and receives help in daily living, protection and secu-
33        rity.

34        SECTION 2.  An emergency existing  therefor,  which  emergency  is  hereby
35    declared to exist, this act shall be in full force and effect on and after its
36    passage and approval, and retroactively to January 1, 1998.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE


This bill amends the section of Idaho Code that defines terms
for the circuit breaker property tax relief program.

It corrects and modifies cross-references relating to federal
laws used to determine disability.

It includes in the definition of "nonhousehold member" a
person who is over age 65 and lives in the claimant's dwelling
and receives protective oversight, caregiving or personal care
services provided by the claimant.

The bill would be retroactive to January 1, 1998.

                           FISCAL IMPACT

Estimated cost to the general account: In FY 1999 Estimate
$25,000 In FY 2000 Estimate $50,000

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

Statement of Purpose/Fiscal Impact                   H107