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H0285...............................................by REVENUE AND TAXATION
LIBRARY DISTRICTS - BUDGET INCREASE - 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 sixty-six and two-thirds percent
majority of the voters voting.
02/19 House intro - 1st rdg - to printing
02/22 Rpt prt - to 2nd rdg
02/23 2nd rdg - to 3rd rdg
02/24 3rd rdg - PASSED - 65-2-3
AYES -- Alltus, Barraclough, Bell, Bieter, Black, Boe, Bruneel,
Callister, Campbell, Chase, Clark, Crow, Cuddy, Deal, Denney,
Ellsworth, Field(13), Field(20), Gagner, Gould, Hadley, Hammond,
Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Jones, Judd,
Kellogg, Kempton, Kendell, Kunz, Lake, Limbaugh, Mader, Marley,
McKague, Meyer, Montgomery, Mortensen, Moyle, Pischner, Pomeroy,
Reynolds, Ridinger, Ringo, Robison, Sali, Schaefer, Sellman, Smith,
Smylie, Stevenson, Stoicheff, Stone, Taylor(Taylor), Tilman, Tippets,
Trail, Watson, Wheeler, Williams, Zimmermann, Mr Speaker
NAYS -- Barrett, Loertscher
Absent and excused -- Geddes, Linford, Wood
Floor Sponsor - Kellogg
Title apvd - to Senate
02/25 Senate intro - 1st rdg - to Loc Gov
03/09 Rpt out - rec d/p - to 2nd rdg
03/10 2nd rdg - to 3rd rdg
03/11 3rd rdg - PASSED - 27-3-5
AYES--Andreason, Boatright, Bunderson, Burtenshaw, Cameron, Crow,
Danielson, Darrington, Davis, Deide, Frasure, Ingram, Keough,
McLaughlin, Noh, Richardson, Riggs, Risch, Sandy, Schroeder,
Sorensen, Stegner, Stennett, Thorne, Twiggs, Wheeler, Whitworth
NAYS--Branch, Geddes, Hawkins
Absent and excused--Dunklin, Ipsen, King, Lee, Parry
Floor Sponsor - Bunderson
Title apvd - to House
03/12 To enrol
03/15 Rpt enrol - Sp signed
03/16 Pres signed - to Governor
03/26 Governor signed
Session Law Chapter 381
Effective: 03/26/99
H0285|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 285 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-six and two-thirds percent (66 2/3%) or more of the 12 voters voting on the question at an election called for that purpose and 13 held on the May or November dates provided by section 34-106, Idaho Code. 14 If approved by the required minimum sixty-six and two-thirds percent 15 (66 2/3%) of the voters voting at the election, the new budget amount 16 shall be the base budget for the purposes of this 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
RS09072C1
The purpose of this legislation would be to amend 63-802, Idaho
Code, to allow the electors of a public library to create a new
property tax levy base and establish a new base district budget
amount. The new base would have to be approved by sixty-six and
two-thirds percent (66-2/3%) of the voters at an election for
that purpose held on the uniform election date in May or
November. The new base could not exceed the allowed maximum
limit.
Public libraries are facing increasing demands from the public to
provide new 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 LiL1 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.
Because a number of library districts have already experienced
increased demands for service, and expect more when the LiL1
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 a proposed amount if the required 66 2/3% majority
voting in the election voted in favor of the increase.
CONTACT: Lynn Melton
Idaho Library Association
939-0756
STATEMENT OF PURPOSE/ FISCAL NOTE Bill No. H 285