2000 Legislation
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HOUSE BILL NO. 483, As Amended – Property tax, circuit brkr, income

HOUSE BILL NO. 483, As Amended

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Daily Data Tracking History

H0483aa.............................................by REVENUE AND TAXATION
PROPERTY TAX - CIRCUIT BREAKER RELIEF - Amends existing law to provide that
"income," for circuit breaker property tax relief purposes, does not
include lump sum death benefits received from the Social Security
Administration pursuant to 42 U.S.C. Section 402(i).
02/02    House intro - 1st rdg - to printing
02/03    Rpt prt - to Rev/Tax
02/22    Rpt out - to Gen Ord
    Rpt out amen - to engros
02/23    Rpt engros - 1st rdg - to 2nd rdg as amen
02/24    2nd rdg - to 3rd rdg as amen
02/28    3rd rdg as amen - PASSED - 54-0-16
      AYES -- Barraclough, Bell, Bieter, Black, Boe, Bruneel, Campbell,
      Chase, Cheirrett, Clark, Cuddy, Deal, Denney, Ellsworth, Field(13),
      Geddes, Gould, Hadley, Hansen(23), Hansen(29), Henbest, Hornbeck,
      Jaquet, Judd, Kellogg, Kempton, Kendell, Lake, Mader, Marley, Meyer,
      Montgomery, Mortensen, Moss, Moyle, Pearce, Pischner, Pomeroy,
      Ridinger, Ringo, Robison, Sali, Sellman, Shepherd, Smith, Smylie,
      Stevenson, Stoicheff, Stone, Taylor, Tilman, Trail, Wood, Mr Speaker
      NAYS -- None
      Absent and excused -- Alltus, Barrett, Callister, Crow, Field(20),
      Gagner, Hammond, Jones, Kunz, Linford, Loertscher, McKague, Reynolds,
      Schaefer, Wheeler, Zimmermann
    Floor Sponsor - Sellman
    Title apvd - to Senate
02/29    Senate intro - 1st rdg as amen - to Loc Gov
03/07    Rpt out - rec d/p - to 2nd rdg as amen
03/08    2nd rdg - to 3rd rdg as amen
03/28    3rd rdg as amen - PASSED - 35-0-0
      AYES -- Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Crow, Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
      Hawkins, Ingram, Ipsen, Keough, King-Barrutia, Lee, McLaughlin, Noh,
      Parry, Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
      Stennett, Thorne, Wheeler, Whitworth, Williams
      NAYS -- None
      Absent and excused -- None
    Floor Sponsor - Stegner
    Title apvd - to House
03/29    To enrol
03/30    Rpt enrol - Sp signed - Pres signed
03/31    To Governor
04/03    Governor signed
         Session Law Chapter 154
         Effective: 01/01/00

Bill Text

  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-fifth Legislature                  Second Regular Session - 2000
                              IN THE HOUSE OF REPRESENTATIVES
                               HOUSE BILL NO. 483, As Amended
                             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 by the  social  secu-
 19        rity  administration pursuant to title 42 of the United States Code, or by
 20        the railroad retirement board pursuant to title 45 of  the  United  States
 21        Code, or by the office of management and budget pursuant to title 5 of the
 22        United States Code; or
 23        (e)  A  disabled veteran of any war engaged in by the United States, whose
 24        disability is recognized as a service-connected disability of a degree  of
 25        ten  percent  (10%) or more, or who has a pension for nonservice-connected
 26        disabilities, in accordance with laws and regulations administered by  the
 27        United States veterans administration; or
 28        (f)  A  person  as  specified  in  42  USC 1701, who was or is entitled to
 29        receive benefits because he is known to have been taken by a hostile force
 30        as a prisoner, hostage or otherwise; or
 31        (g)  Blind.
 32        (2)  "Homestead" means the dwelling, owner-occupied by  the  claimant  and
 33    used as the primary dwelling place of the claimant and occupied by any members
 34    of  the  household  as their home, and so much of the land surrounding it, not
 35    exceeding one (1) acre, as is reasonably necessary for the use of the dwelling
 36    as a home. It may consist of a part of a multidwelling or multipurpose  build-
 37    ing  and  part  of the land upon which it is built. Homestead does not include
 38    personal property such as furniture, furnishings or appliances, but a manufac-
 39    tured home may be a homestead.
 40        (3)  "Household" means the claimant and any person or persons who live  in
 41    the  same  dwelling, and share its furnishings, facilities,  accommodations or
 42    expenses. The term includes any person owing a duty of support to  the  appli-
 43    cant pursuant to section 32-1002, Idaho Code, unless the person qualifies as a
  1    "nonhousehold  member"  pursuant  to  subsection (6) of this section. The term
  2    does not include bona fide lessees, tenants, or roomers and boarders  on  con-
  3    tract.  "Household"  includes  persons  described in subsection (9)(b) of this
  4    section.
  5        (4)  "Household income" means all income received  by  all  persons  of  a
  6    household  in a calendar year while members of the household.
  7        (5)  "Income" means the sum of federal adjusted gross income as defined in
  8    the  internal  revenue code, as defined in section 63-3004, Idaho Code, and to
  9    the extent not already included in federal  adjusted  gross  income,  alimony,
 10    support  money, income from inheritances, nontaxable strike benefits, the non-
 11    taxable amount of any  individual  retirement  account,  pension  or  annuity,
 12    (including  railroad retirement benefits, all payments received under the fed-
 13    eral social security act, state unemployment insurance laws, and veterans dis-
 14    ability pensions and compensation, excluding rollovers as provided in  section
 15    402  or  403  of the internal revenue code), nontaxable interest received from
 16    the federal government or any of its instrumentalities or a  state  government
 17    or any of its instrumentalities, worker's compensation and the gross amount of
 18    loss of earnings insurance. It does not include capital gains, gifts from non-
 19    governmental  sources  or  inheritances. To the extent not reimbursed, cost of
 20    medical care as defined in section 213(d) of the internal revenue code, incur-
 21    red by the household may be deducted from income. "Income"  does  not  include
 22    veterans  disability  pensions  received  by  a person described in subsection
 23    (1)(e) who is a claimant or a claimant's spouse, provided  however,  that  the
 24    disability pension is received pursuant to a service-connected disability of a
 25    degree  of  forty  percent  (40%)  or more. "Income" does not include lump sum
 26    death benefits made by the  social  security  administration  pursuant  to  42
 27    U.S.C.  section  402(i).  Documentation of medical expenses may be required by
 28    the county assessor, board of equalization and state tax commission.  "Income"
 29    shall  be that received in the calendar year immediately preceding the year in
 30    which a claim is filed. Where a claimant does not file a  federal  tax  return
 31    the  claimant's  federal  adjusted gross income, for purposes of this section,
 32    shall be an income equivalent to federal adjusted gross income had the  claim-
 33    ant filed a federal tax return.
 34        (6)  "Nonhousehold member" means any nonspouse who lives in the claimant's
 35    dwelling  for  the  purpose  of providing protective oversight, caregiving, or
 36    personal care services to the claimant, or who is receiving  disability  bene-
 37    fits  pursuant to subsection (1)(d) or (e) of this section, or who is over age
 38    sixty-five (65) and lives in the claimant's dwelling and  receives  protective
 39    oversight, caregiving or personal care services provided by the 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  or
 46    irrevocable  trust and named himself as beneficiary of that trust, or who is a
 47    partner of a limited partnership, member of a  limited  liability  company  or
 48    shareholder  of  a corporation which holds title in fee simple or holds a cer-
 49    tificate of motor vehicle title and who has retained or been  granted  a  life
 50    estate.  "Owner" shall not include any person that otherwise occupies property
 51    as beneficiary of a trust. "Owner" includes a vendee  in  possession  under  a
 52    land  sale  contract.  Any partial ownership shall be considered ownership for
 53    determining qualification for property tax reduction  benefits,  however,  the
 54    amount  of  property tax reduction under section 63-704, Idaho Code, and rules
 55    promulgated pursuant to section 63-705, Idaho Code, shall be computed  on  the
  1    value  of  the claimant's partial ownership. "Partial ownership," for the pur-
  2    poses of this section, means any one (1) person's ownership when  property  is
  3    owned  by  more than one (1) person. The combined community property interests
  4    of both spouses shall not be considered partial  ownership.  The  proportional
  5    reduction  required  under this subsection shall  not apply to community prop-
  6    erty interests. Where title to property is held by a person who has died with-
  7    out timely filing a claim for property tax reduction, the estate shall be  the
  8    "owner."
  9        (9)  (a) "Primary  dwelling  place" means the claimant's dwelling place on
 10        January 1 of the year for which the claim is made. The  primary   dwelling
 11        place  is the single place where a claimant has his true, fixed and perma-
 12        nent home and principal establishment, and to which whenever the  individ-
 13        ual is absent he has the intention of returning. A claimant must establish
 14        the  dwelling  to which the claim relates as his primary dwelling place by
 15        clear and convincing evidence or by  establishing  that  the  dwelling  is
 16        where the claimant resided on January 1 and:
 17             (i)   At least six (6) months during the prior year; or
 18             (ii)  The  majority  of  the  time the claimant owned the dwelling if
 19             owned by the claimant less than one (1) year; or
 20             (iii) The majority of the time after the claimant first occupied  the
 21             dwelling if occupied by the claimant less than one (1) year.
 22        (b)  Notwithstanding  the  provisions of paragraph (a) of this subsection,
 23        the property upon which the claimant makes application shall be deemed  to
 24        be  the  claimant's  primary  dwelling  place if the claimant is otherwise
 25        qualified and resides in a care facility and does not allow  the  property
 26        upon  which  the  claimant  has made application to be occupied by persons
 27        paying a consideration to occupy the dwelling.  A  claimant's  spouse  who
 28        resides  in  a  care  facility shall be deemed to reside at the claimant's
 29        primary dwelling place and to be a part of  the  claimant's  household.  A
 30        care  facility  is a hospital, skilled nursing facility, intermediate care
 31        facility or intermediate  care  facility  for  the  mentally  retarded  as
 32        defined  in  section 39-1301, Idaho Code, or a facility as defined in sec-
 33        tion 39-3302(16), Idaho Code, or a dwelling other than the  one  (1)  upon
 34        which  the  applicant  makes application where a claimant who is unable to
 35        reside in the dwelling upon  which  the  application  is  made  lives  and
 36        receives help in daily living, protection and security.
 37        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
 38    declared to exist, this act shall be in full force and effect on and after its
 39    passage and approval, and retroactively to January 1, 2000.


  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-fifth Legislature                  Second Regular Session - 2000
                                                     Moved by    Sellman             
                                                     Seconded by Mader               
                              IN THE HOUSE OF REPRESENTATIVES
                              HOUSE AMENDMENT TO H.B. NO. 483
  1                                AMENDMENT TO SECTION 1
  2        On page 2 of the printed bill, delete lines  25  through  27  and  insert:
  3    "degree  of  forty  percent  (40%) or more. "Income" does not include lump sum
  4    death benefits made by the  social  security  administration  pursuant  to  42
  5    U.S.C.  section  402(i).  Documentation of medical expenses may be required by
  6    the county".
  7                                 CORRECTION TO TITLE
  8        On page 1, delete lines 3 through 5 and insert: "IDAHO  CODE,  TO  PROVIDE

Statement of Purpose / Fiscal Impact

                      STATEMENT OF PURPOSE
                            RS 09609

This legislation would remove the requirement to list the Social Security 
death benefit as income.  Listing this benefit causes some applicants to 
lose part or all of the circuit breaker relief.

                           FISCAL NOTE 

The state will lose approximately $21,000 in tax revenue annually.

CONTACT:Rep. Sher Sellman
208 332 1000

STATEMENT OF PURPOSE/ FISCAL NOTE                              H 483