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H0474...............................................by REVENUE AND TAXATION
PROPERTY TAX - Amends existing law to change the definition of owner in the
circuit breaker property tax relief law so that a residence held in title
by a corporation, limited liability company, irrevocable trust and similar
entities can take advantage of the fifty-fifty homeowner's exemption.
02/01 House intro - 1st rdg - to printing
02/02 Rpt prt - to 2nd rdg
02/03 2nd rdg - to 3rd rdg
02/04 3rd rdg - PASSED - 68-0-2
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,
Jones, Judd, Kempton, Kendell, Kunz, Lake, Linford, Loertscher,
Mader, Marley, McKague, Meyer, Montgomery, Mortensen, Moss, Moyle,
Pearce, Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Stoicheff,
Stone, Taylor, Trail(Miller), Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Kellogg, Tilman
Floor Sponsor - Lake
Title apvd - to Senate
02/07 Senate intro - 1st rdg - to Loc Gov
02/15 Rpt out - rec d/p - to 2nd rdg
02/16 2nd rdg - to 3rd rdg
02/24 3rd rdg - PASSED - 29-0-6
AYES--Andreason, Boatright, Bunderson, Burtenshaw, Cameron,
Darrington, Deide, Dunklin, Frasure, Geddes, Hawkins, Ingram, Ipsen,
Keough, King-Barrutia, McLaughlin, Noh, Parry, Riggs, Risch, Sandy,
Schroeder, Stegner, Stennett, Thorne, Walton, Wheeler, Whitworth,
Williams
NAYS--None
Absent and excused--Crow, Danielson, Davis, Lee, Richardson, Sorensen
Floor Sponsor - Stegner
Title apvd - to House
02/25 To enrol
02/28 Rpt enrol - Sp signed
02/29 Pres signed
03/01 To Governor
03/03 Governor signed
Session Law Chapter 20
Effective: 01/01/00
H0474
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 474
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE CIRCUIT BREAKER PROPERTY TAX REDUCTION; AMENDING SECTION
3 63-701, IDAHO CODE, TO REVISE THE DEFINITION OF OWNER AND TO MAKE A TECH-
4 NICAL CORRECTION; AND DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE
5 APPLICATION.
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
2
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. Documentation of medical expenses may
26 be required by the county assessor, board of equalization and state tax com-
27 mission. "Income" shall be that received in the calendar year immediately pre-
28 ceding the year in which a claim is filed. Where a claimant does not file a
29 federal tax return the claimant's federal adjusted gross income, for purposes
30 of this section, shall be an income equivalent to federal adjusted gross
31 income had the claimant filed a federal tax return.
32 (6) "Nonhousehold member" means any nonspouse who lives in the claimant's
33 dwelling for the purpose of providing protective oversight, caregiving, or
34 personal care services to the claimant, or who is receiving disability bene-
35 fits pursuant to subsection (1)(d) or (e) of this section, or who is over age
36 sixty-five (65) and lives in the claimant's dwelling and receives protective
37 oversight, caregiving or personal care services provided by the claimant.
38 (7) "Occupied" means actual use and possession.
39 (8) "Owner" means a person holding title in fee simple or holding a cer-
40 tificate of motor vehicle title (either of which may be subject to mortgage,
41 deed of trust or other lien) or who has retained or been granted a life estate
42 or who is a person entitled to file a claim under section 63-702, Idaho Code.
43 "Owner" shall also include any person who as grantor created a revocable or
44 irrevocable trust and named himself as beneficiary of that trust, or who is a
45 partner of a limited partnership, member of a limited liability company or
46 shareholder of a corporation which holds title in fee simple or holds a cer-
47 tificate of motor vehicle title and or who has retained or been granted a life
48 estate. "Owner" shall not include any person that otherwise occupies property
49 as beneficiary of a trust. "Owner" includes a vendee in possession under a
50 land sale contract. Any partial ownership shall be considered ownership for
51 determining qualification for property tax reduction benefits, however, the
52 amount of property tax reduction under section 63-704, Idaho Code, and rules
53 promulgated pursuant to section 63-705, Idaho Code, shall be computed on the
54 value of the claimant's partial ownership. "Partial ownership," for the pur-
55 poses of this section, means any one (1) person's ownership when property is
3
1 owned by more than one (1) person. The combined community property interests
2 of both spouses shall not be considered partial ownership. The proportional
3 reduction required under this subsection shall not apply to community property
4 interests. Where title to property is held by a person who has died without
5 timely filing a claim for property tax reduction, the estate shall be the
6 "owner."
7 (9) (a) "Primary dwelling place" means the claimant's dwelling place on
8 January 1 of the year for which the claim is made. The primary dwelling
9 place is the single place where a claimant has his true, fixed and perma-
10 nent home and principal establishment, and to which whenever the individ-
11 ual is absent he has the intention of returning. A claimant must establish
12 the dwelling to which the claim relates as his primary dwelling place by
13 clear and convincing evidence or by establishing that the dwelling is
14 where the claimant resided on January 1 and:
15 (i) At least six (6) months during the prior year; or
16 (ii) The majority of the time the claimant owned the dwelling if
17 owned by the claimant less than one (1) year; or
18 (iii) The majority of the time after the claimant first occupied the
19 dwelling if occupied by the claimant less than one (1) year.
20 (b) Notwithstanding the provisions of paragraph (a) of this subsection,
21 the property upon which the claimant makes application shall be deemed to
22 be the claimant's primary dwelling place if the claimant is otherwise
23 qualified and resides in a care facility and does not allow the property
24 upon which the claimant has made application to be occupied by persons
25 paying a consideration to occupy the dwelling. A claimant's spouse who
26 resides in a care facility shall be deemed to reside at the claimant's
27 primary dwelling place and to be a part of the claimant's household. A
28 care facility is a hospital, skilled nursing facility, intermediate care
29 facility or intermediate care facility for the mentally retarded as
30 defined in section 39-1301, Idaho Code, or a facility as defined in sec-
31 tion 39-3302(16), Idaho Code, or a dwelling other than the one (1) upon
32 which the applicant makes application where a claimant who is unable to
33 reside in the dwelling upon which the application is made lives and
34 receives help in daily living, protection and security.
35 SECTION 2. An emergency existing therefor, which emergency is hereby
36 declared to exist, this act shall be in full force and effect on and after its
37 passage and approval, and retroactively to January 1, 2000.
STATEMENT OF PURPOSE
RS09729
The purpose of this legislation is to amend 63-701 (8) of the Idaho
Code, revising the definition of "owner' and correcting a technical
flaw. Specifically, the word "and", referring to whether a life estate
was held in the property, should be changed to "or". This bill
provides retroactive application.
FISCAL NOTE
This bill should have no effect on revenues or expenditures. It merely
carries out the correct intent of the existing law.
CONTACT: Robert L. Aldridge
Phone: (208) 336-9880
STATEMENT OF PURPOSE/ FISCAL IMPACT H 474