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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
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.
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
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