2000 Legislation
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HOUSE BILL NO. 484, As Amended, As Amended in the Senate – Property, reappraisal, tax purposes

HOUSE BILL NO. 484, As Amended, As Amended in the Senate

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Daily Data Tracking History



H0484aa,aaS.........................................by REVENUE AND TAXATION
PROPERTY - REAPPRAISAL - Amends existing law to allow a board of county
commissioners to request that the State Tax Commission grant an extension
of the five-year reappraisal deadline required by law; to provide
procedures; to provide the maximum extension that may be granted; and to
provide for a report when an extension is granted.
                                                                        
02/02    House intro - 1st rdg - to printing
02/03    Rpt prt - to Rev/Tax
02/18    Rpt out - to Gen Ord
02/22    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 - 66-1-3
      AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
      Bruneel, Callister, Campbell, Chase, Cheirrett, Clark, Crow, Cuddy,
      Deal, Denney, Ellsworth, Field(13), Field(20), Gagner, Geddes, Gould,
      Hadley, Hammond, Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet,
      Judd, Kellogg, Kempton, Kendell, Lake, Linford, Loertscher, Mader,
      Marley, McKague, Meyer, Montgomery, Mortensen, Moss, Moyle, Pearce,
      Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Sali, Sellman,
      Shepherd, Smith, Smylie, Stevenson, Stoicheff, Stone, Taylor, Tilman,
      Trail, Wheeler, Wood, Zimmermann, Mr Speaker
      NAYS -- Robison
      Absent and excused -- Jones, Kunz, Schaefer
    Floor Sponsor - Pischner
    Title apvd - to Senate
02/29    Senate intro - 1st rdg as amen - to Loc Gov
03/16    Rpt out - to 14th Ord
03/17    Rpt out amen - to 1st rdg as amen
03/20    1st rdg - to 2nd rdg as amen
03/21    2nd rdg - to 3rd rdg as amen
03/22    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 - Wheeler
    Title apvd - to House
03/23    House concurred in Senate amens - to engros
03/24    Rpt engros - 1st rdg - to 2nd rdg as amen
03/27    2nd rdg - to 3rd rdg as amen
03/28    3rd rdg as amen - PASSED - 70-0-0
      AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, 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, Kunz, Lake, Linford,
      Loertscher, Mader, Marley, McKague, Meyer, Montgomery, Mortensen,
      Moyle, Pearce, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison,
      Sali, Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson,
      Stoicheff, Stone, Taylor, Tilman, Tippets, Trail, Wheeler, Wood,
      Zimmermann, Mr. Speaker
      NAYS -- None
      Absent and excused -- None
    Floor Sponsor - Pischner
    Title apvd - to enrol
03/29    Rpt enrol - Sp signed
03/30    Pres signed
03/31    To Governor
04/04    Governor signed
         Session Law Chapter 196
         Effective: 01/01/00

Bill Text


 H0484
                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-fifth Legislature                  Second Regular Session - 2000
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                  HOUSE BILL NO. 484, As Amended, As Amended in the Senate
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO THE COUNTY VALUATION PROGRAM FOR PROPERTY TAX  PURPOSES;  AMENDING
  3        SECTION  63-314,  IDAHO  CODE, TO ALLOW A BOARD OF COUNTY COMMISSIONERS TO
  4        REQUEST THAT THE STATE TAX COMMISSION GRANT AN EXTENSION OF THE FIVE  YEAR
  5        REAPPRAISAL  DEADLINE  REQUIRED  BY LAW, TO PROVIDE PROCEDURES, TO PROVIDE
  6        THE MAXIMUM EXTENSION THAT MAY BE GRANTED AND TO PROVIDE FOR A REPORT WHEN
  7        AN EXTENSION IS GRANTED; DECLARING AN EMERGENCY AND PROVIDING  RETROACTIVE
  8        APPLICATION.
                                                                        
  9    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 10        SECTION  1.  That  Section  63-314, Idaho Code, be, and the same is hereby
 11    amended to read as follows:
                                                                        
 12        63-314.  COUNTY VALUATION PROGRAM TO BE CARRIED ON  BY  ASSESSOR.  (1)  It
 13    shall  be  the duty of the county assessor of each county in the state to con-
 14    duct and carry out a continuing program of valuation of all taxable properties
 15    under his jurisdiction pursuant to such rules as the state tax commission  may
 16    prescribe, to the end that all parcels of property under the assessor's juris-
 17    diction  are  assessed  at  current  market value. In order to promote uniform
 18    assessment of property in the  state  of  Idaho,  taxable  property  shall  be
 19    appraised  or  indexed  annually  to reflect current market value. In order to
 20    achieve this goal, at least twenty percent (20%) of the taxable properties  in
 21    the county shall be included in each year's appraisal, resulting in a complete
 22    appraisal  of all taxable property every five (5) years, except as provided in
 23    subsection (6) of this section. Annually, all taxable property,  not  actually
 24    appraised  each  year,  shall  be  indexed to reflect current market value for
 25    assessment purposes using market value property transactions  and  results  of
 26    the  annual  appraisal  of  twenty  percent (20%) of the taxable property. The
 27    county assessor shall maintain in the respective offices sufficient records to
 28    show when each parcel or item of property was last  appraised.  The  appraisal
 29    required  by this section shall include a plan outlining the continuing valua-
 30    tion program. Said plan shall be submitted to the  state  tax  commission  for
 31    approval  on  or  before  the first Monday in February, 1997, and no less fre-
 32    quently than every fifth year thereafter. The state tax commission  shall  not
 33    approve any plan that fails to provide for adequate appraisal and valuation of
 34    all taxable properties in any county.
 35        (2)  The state tax commission is hereby authorized, empowered and directed
 36    to promulgate rules for the implementation of this program, and to provide any
 37    such  county assessor with such supervision and technical assistance as may be
 38    necessary.
 39        (3)  The county commissioners of each county shall  furnish  the  assessor
 40    with  such  additional funds and personnel as may be required to carry out the
 41    program hereby provided, and for this purpose may levy annually a property tax
 42    of not to exceed four-hundredths  percent  (.04%)  of  the  market  value  for
 43    assessment  purposes on all taxable property in the county to be collected and
                                                                        
                                           2
                                                                        
  1    paid into the county treasury and appropriated to the property valuation  fund
  2    which is hereby created.
  3        (4)  If compliance with the requirements of subsection (1) of this section
  4    is  not  obtained,  or if any county fails to meet the goals set in subsection
  5    (1) of this section, the state tax commission may proceed as required by  sec-
  6    tion 63-316, Idaho Code.
  7        (5)  As used in this section the term "adequate appraisal and valuation of
  8    all  taxable  properties in any county" means a process which includes a field
  9    inspection of at least twenty percent (20%) of  the  taxable  properties  each
 10    year.  Appraisal also includes collection, verification and analysis of market
 11    value sales, applicable income and expense data and building cost information,
 12    and application of this information to predict market value.
 13        (6)  The board of county commissioners may request that  the  Idaho  state
 14    tax  commission  grant  an extension of the five (5) year reappraisal deadline
 15    set forth in subsection (1) of this section. The request shall be  in  writing
 16    and  shall  set  forth the reason(s) that the county is unable to complete the
 17    reappraisal process as required by subsection (1) of this  section  and  shall
 18    set  forth  the  measures  the  county will undertake in order to complete the
 19    reappraisal program within the extension of time requested. In no  case  shall
 20    an  extension  exceed  two  (2) years. The state tax commission may approve or
 21    deny any request for an extension and shall notify the board of county commis-
 22    sioners of its decision in writing. The state tax commission shall not approve
 23    any extension absent a showing by the county of  extraordinary  circumstances.
 24    Extraordinary  circumstances  may  include,  but  are  not limited to, natural
 25    disasters or unforeseen circumstances that result in extreme  financial  hard-
 26    ship  to  the county. Circumstances that will not qualify for an extension may
 27    include, but are not limited to, failure to adequately fund the county  valua-
 28    tion  program  as provided by this section, malfeasance, or mismanagement by a
 29    current elected official. The state tax commission shall not grant the  exten-
 30    sion  provided in this section if studies conducted by the commission indicate
 31    that any category of property affected by such extension is  not  assessed  at
 32    market value.
 33        (7)  The  Idaho  state tax commission shall report back to the Idaho house
 34    of representatives revenue and taxation committee and the senate local govern-
 35    ment and taxation committee whenever an extension authorized under  subsection
 36    (6) of this section is granted.
                                                                        
 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.

Amendment


 AH0484
                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-fifth Legislature                  Second Regular Session - 2000
                                                                        
                                                                        
                                                     Moved by    Kempton             
                                                                        
                                                     Seconded by Crow                
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                              HOUSE AMENDMENT TO H.B. NO. 484
                                                                        
  1                               AMENDMENTS TO SECTION 1
  2        On page 2 of the printed bill,  in  line  12,  following  "state"  insert:
  3    "tax"; and following line 22, insert:
  4        "(7)  The  Idaho state tax commission shall report back to the Idaho house
  5    of representatives revenue and taxation committee and the senate local govern-
  6    ment and taxation committee whenever an extension authorized under  subsection
  7    (6) of this section is granted.".
                                                                        
  8                                 CORRECTION TO TITLE
  9        On  page 1, in line 5, delete "AND" and insert ","; and in line 6, follow-
 10    ing "GRANTED" insert: "AND TO PROVIDE  FOR  A  REPORT  WHEN  AN  EXTENSION  IS
 11    GRANTED".
                                                     Moved by    Wheeler             
                                                                        
                                                     Seconded by Stegner             
                                                                        
                                                                        
                                       IN THE SENATE
                        SENATE AMENDMENT TO H.B. NO. 484, As Amended
                                                                        
 12                                AMENDMENT TO SECTION 1
 13        On  page  2  of the engrossed bill, delete lines 20 through 23 and insert:
 14    "an extension exceed two (2) years. The state tax commission  may  approve  or
 15    deny any request for an extension and shall notify the board of county commis-
 16    sioners of its decision in writing. The state tax commission shall not approve
 17    any  extension  absent a showing by the county of extraordinary circumstances.
 18    Extraordinary circumstances may include,  but  are  not  limited  to,  natural
 19    disasters  or  unforeseen circumstances that result in extreme financial hard-
 20    ship to the county. Circumstances that will not qualify for an  extension  may
 21    include,  but are not limited to, failure to adequately fund the county valua-
 22    tion program as provided by this section, malfeasance, or mismanagement  by  a
 23    current  elected official. The state tax commission shall not grant the exten-
 24    sion provided in this section if studies conducted by the commission  indicate
 25    that  any  category  of property affected by such extension is not assessed at
 26    market value.".

Statement of Purpose / Fiscal Impact


                      STATEMENT OF PURPOSE
                            RS09658

The purpose of this legislation is to give the State Tax Commissioners 
the latitude to extend the five year taxable property appraisal deadline 
when certain criteria establishes a reasonable basisfor that extension.   
In order to comply, the Board of County Commissioners must make a written 
request to the State Tax Commission and must set forth a program plan not 
to exceed two years.

                           FISCAL NOTE

No Fiscal Impact.

CONTACT: Rep. Don Pischner
Phone: 332-1000

STATEMENT OF PURPOSE/ FISCAL IMPACT                              H 484