Print Friendly HOUSE BILL NO. 97 – New constructn roll/certified/date
HOUSE BILL NO. 97
View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
Text to be added within a bill has been marked with Bold and
Underline. Text to be removed has been marked with
Strikethrough and Italic. How these codes are actually displayed will
vary based on the browser software you are using.
This sentence is marked with bold and underline to show added text.
This sentence is marked with strikethrough and italic, indicating
text to be removed.
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,
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
|||| 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
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.
No fiscal effect.
Name: Dan John/Ted Spangler
Agency: State Tax Commission
Statement of Purpose/Fiscal Impact H 97