View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
H0641...................................................by LOCAL GOVERNMENT
FIRE DISTRICTS - Amends existing law to provide the amount of property tax
revenues to finance an annual budget for property tax limitation purposes
does not include any revenues attributable to the election of public
utilities to consent to be included within a fire protection district,
where such consent was given subsequent to the limitations imposed.
02/21 House intro - 1st rdg - to printing
02/22 Rpt prt - to Rev/Tax
H0641
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 641
BY LOCAL GOVERNMENT COMMITTEE
1 AN ACT
2 RELATING TO LIMITATION ON BUDGET REQUESTS; AMENDING SECTION 63-802, IDAHO
3 CODE, TO PROVIDE THE AMOUNT OF PROPERTY TAX REVENUES TO FINANCE AN ANNUAL
4 BUDGET DOES NOT INCLUDE ANY REVENUES ATTRIBUTABLE TO THE ELECTION OF PUB-
5 LIC UTILITIES TO CONSENT TO BE INCLUDED WITHIN A FIRE PROTECTION DISTRICT
6 AS PROVIDED FOR IN SECTION 31-1422, IDAHO CODE, WHERE SUCH CONSENT WAS
7 GIVEN SUBSEQUENT TO THE LIMITATIONS IMPOSED HEREBY AND TO MAKE TECHNICAL
8 CORRECTIONS; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Section 63-802, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 63-802. LIMITATION ON BUDGET REQUESTS -- LIMITATION ON TAX CHARGES --
13 EXCEPTIONS. (1) Except as provided in subsection (2) of this section for tax
14 year 1995, and each year thereafter, no taxing district shall certify a budget
15 request for an amount of property tax revenues to finance an annual budget
16 that exceeds the greater of:
17 (a) The dollar amount of property taxes certified for its annual budget
18 for any one (1) of the three (3) tax years preceding the current tax year,
19 whichever is greater, which amount may be increased by a growth factor of
20 not to exceed three percent (3%) plus the amount of revenue that would
21 have been generated by applying the levy of the previous year, not includ-
22 ing any levy described in subsection (3) of this section, to any increase
23 in market value subject to taxation resulting from new construction or
24 change of land use classification as evidenced by the value shown on the
25 new construction roll compiled pursuant to section 63-301A, Idaho Code;
26 and by the value of annexation during the previous calendar year, as cer-
27 tified by the state tax commission for market values of operating property
28 of public utilities and by the county assessor; or
29 (b) The dollar amount of property taxes certified for its annual budget
30 during the last year in which a levy was made; or
31 (c) The dollar amount of the actual budget request, if the taxing dis-
32 trict is newly created; or
33 (d) In the case of school districts, the restriction imposed in section
34 33-802, Idaho Code; or
35 (e) In the case of a nonschool district for which less than the maximum
36 allowable increase in the dollar amount of property taxes is certified
37 for annual budget purposes in any one (1) year, such a district may, in
38 any following year, recover the foregone increase by certifying, in addi-
39 tion to any increase otherwise allowed, an amount not to exceed one hun-
40 dred percent (100%) of the increase originally foregone. Said additional
41 amount shall be included in future calculations for increases as allowed;
42 or
43 (f) In the case of cities, if the immediately preceding year's levy sub-
2
1 ject to the limitation provided by this section, is less than 0.004, the
2 city may increase its budget by an amount not to exceed the difference
3 between 0.004 and actual prior year's levy multiplied by the prior year's
4 market value for assessment purposes. The additional amount must be
5 approved by sixty percent (60%) of the voters voting on the question at an
6 election called for that purpose and held on the date in May or November
7 provided by law, and may be included in the annual budget of the city
8 for purposes of this section; or
9 (g) A library district may submit to the electors within the district the
10 question of whether the budget from property tax revenues may be increased
11 beyond the amount authorized in this section, but not beyond the levy
12 authorized in section 33-2724, Idaho Code. The additional amount must be
13 approved by sixty-six and two-thirds percent (66 2/3%) or more of the
14 voters voting on the question at an election called for that purpose and
15 held on the May or November dates provided by section 34-106, Idaho Code.
16 If approved by the required minimum sixty-six and two-thirds percent
17 (66 2/3%) of the voters voting at the election, the new budget amount
18 shall be the base budget for the purposes of this section; or
19 (gh) In the instance or case of cooperative service agencies, the
20 restrictions imposed in sections 33-315 through 33-318, Idaho Code.
21 (2) No board of county commissioners shall set a levy, nor shall the
22 state tax commission approve a levy for annual budget purposes which exceeds
23 the limitation imposed in subsection (1) of this section, unless authority to
24 exceed such limitation has been approved by a majority of the taxing
25 district's electors voting on the question at an election called for that pur-
26 pose and held pursuant to section 34-106, Idaho Code, provided however, that
27 such voter approval shall be for a period of not to exceed two (2) years.
28 (3) The amount of property tax revenues to finance an annual budget does
29 not include revenues from nonproperty tax sources, and does not include reve-
30 nue from levies that are voter approved for bonds, override levies or supple-
31 mental levies, plant facilities reserve fund levies, school emergency fund
32 levies or for levies applicable to newly annexed property or for levies appli-
33 cable to new construction as evidenced by the value of property subject to the
34 occupancy tax pursuant to section 63-317, Idaho Code, for the preceding tax
35 year, or any revenues attributable to the election of public utilities to con-
36 sent to be included within a fire protection district as provided for in sec-
37 tion 31-1422, Idaho Code, where such consent was given subsequent to the limi-
38 tations imposed hereby.
39 SECTION 2. An emergency existing therefor, which emergency is hereby
40 declared to exist, this act shall be in full force and effect on and after its
41 passage and approval, and retroactively to January 1, 2000.
STATEMENT OF PURPOSE
RS 10057
This legislation would permit fire districts to increase their budget when an
otherwise exempt public utility consents to be included within the district for fire
protection services. Under existing budget limitations, the fire district is not
permitted to increase its budget regardless of its obligation to protect the
additional property.
FISCAL IMPACT
There is no fiscal impact to the general account.
Contact
Name: Charles Lempesis
Phone: (208) 777-8815
STATEMENT OF PURPOSE/FISCAL NOTE H 641