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H0279...............................................by REVENUE AND TAXATION
PROPERTY TAX - LEVIES - Amends existing law to increase the length of time
from two years to five years that voter approved property tax levies may be
in effect.
02/18 House intro - 1st rdg - to printing
02/19 Rpt prt - to Rev/Tax
02/24 Rpt out - rec d/p - to 2nd rdg
02/25 2nd rdg - to 3rd rdg
02/26 3rd rdg - FAILED - 27-31-12
AYES -- Bell, Bieter, Chase, Crow, Cuddy, Deal, Field(13), Gagner,
Henbest, Jaquet, Jones, Judd, Kempton, Kunz, Limbaugh, Marley,
Pischner, Pomeroy, Ridinger, Ringo, Robison, Sellman, Smith, Smylie,
Stevenson, Watson, Zimmermann
NAYS -- Alltus, Barraclough, Barrett, Black, Bruneel, Callister,
Clark, Denney, Ellsworth, Field(20), Geddes, Hadley, Hammond,
Hansen(23), Hornbeck, Kendell, Lake, Loertscher, Mader, McKague,
Montgomery, Mortensen, Moyle, Reynolds, Sali, Schaefer,
Taylor(Taylor), Tilman, Tippets, Wheeler, Williams
Absent and excused -- Boe, Campbell, Gould, Hansen(29), Kellogg,
Linford, Meyer, Stoicheff, Stone, Trail, Wood, Mr Speaker
Floor Sponsor - Kempton
Filed with Chief Clerk
H0279|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 279 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO LIMITATION ON BUDGET REQUESTS; AMENDING SECTION 63-802, IDAHO 3 CODE, TO PROVIDE AN INCREASE FROM TWO TO FIVE YEARS THAT VOTER APPROVED 4 LEVIES MAY BE IN EFFECT; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE 5 APPLICATION. 6 Be It Enacted by the Legislature of the State of Idaho: 7 SECTION 1. That Section 63-802, Idaho Code, be, and the same is hereby 8 amended to read as follows: 9 63-802. LIMITATION ON BUDGET REQUESTS -- LIMITATION ON TAX CHARGES -- 10 EXCEPTIONS. (1) Except as provided in subsection (2) of this section for tax 11 year 1995, and each year thereafter, no taxing district shall certify a budget 12 request for an amount of property tax revenues to finance an annual budget 13 that exceeds the greater of: 14 (a) The dollar amount of property taxes certified for its annual budget 15 for any one (1) of the three (3) tax years preceding the current tax year, 16 whichever is greater, which amount may be increased by a growth factor of 17 not to exceed three percent (3%) plus the amount of revenue that would 18 have been generated by applying the levy of the previous year, not includ- 19 ing any levy described in subsection (3) of this section, to any increase 20 in market value subject to taxation resulting from new construction or 21 change of land use classification as evidenced by the value shown on the 22 new construction roll compiled pursuant to section 63-301A, Idaho Code; 23 and by the value of annexation during the previous calendar year, as cer- 24 tified by the state tax commission for market values of operating property 25 of public utilities and by the county assessor; or 26 (b) The dollar amount of property taxes certified for its annual budget 27 during the last year in which a levy was made; or 28 (c) The dollar amount of the actual budget request, if the taxing dis- 29 trict is newly created; or 30 (d) In the case of school districts, the restriction imposed in section 31 33-802, Idaho Code; or 32 (e) In the case of a nonschool district for which less than the maximum 33 allowable increase in the dollar amount of property taxes is certified 34 for annual budget purposes in any one (1) year, such a district may, in 35 any following year, recover the foregone increase by certifying, in addi- 36 tion to any increase otherwise allowed, an amount not to exceed one hun- 37 dred percent (100%) of the increase originally foregone. Said additional 38 amount shall be included in future calculations for increases as allowed; 39 or 40 (f) In the case of cities, if the immediately preceding year's levy sub- 41 ject to the limitation provided by this section, is less than 0.004, the 42 city may increase its budget by an amount not to exceed the difference 43 between 0.004 and actual prior year's levy multiplied by the prior year's 2 1 market value for assessment purposes. The additional amount must be 2 approved by sixty percent (60%) of the voters voting on the question at an 3 election called for that purpose and held on the date in May or November 4 provided by law, and may be included in the annual budget of the city for 5 purposes of this section. 6 (2) No board of county commissioners shall set a levy, nor shall the 7 state tax commission approve a levy for annual budget purposes which exceeds 8 the limitation imposed in subsection (1) of this section, unless authority to 9 exceed such limitation has been approved by a majority of the taxing 10 district's electors voting on the question at an election called for that pur- 11 pose and held pursuant to section 34-106, Idaho Code, provided however, that 12 such voter approval shall be for a period of not to exceedtwo (2)13five (5) years. 14 (3) The amount of property tax revenues to finance an annual budget does 15 not include revenues from nonproperty tax sources, and does not include reve- 16 nue from levies that are voter approved for bonds, override levies or supple- 17 mental levies, plant facilities reserve fund levies, school emergency fund 18 levies or for levies applicable to newly annexed property or for levies appli- 19 cable to new construction as evidenced by the value of property subject to the 20 occupancy tax pursuant to section 63-317, Idaho Code, for the preceding tax 21 year. 22 SECTION 2. An emergency existing therefor, which emergency is hereby 23 declared to exist, this act shall be in full force and effect on and after its 24 passage and approval, and retroactively to January 1, 1999.
STATEMENT OF PURPOSE .
RS08552
This proposed legislation moves the period of time for expiration of a
voter approved levy adjustment under 63-802(2), Idaho Code, from two (2)
years to five (5) years.
The purpose of moving from two years to five years is to allow more
management flexibility by taxing districts.
FISCAL NOTE
No fiscal impact to the state. Increases the levy period
applicable to 63-802(2) and will result in voter approved
property taxes being applied over a five year period rather than the current two year period.
CONTACT: Rep. Jim KEMPTON
208/332-1000
STATEMENT OF PURPOSE/ FISCAL NOTE Bill No. H 279