Print Friendly HOUSE BILL NO. 725 – Community college/property tax levy
HOUSE BILL NO. 725
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H0725...............................................by REVENUE AND TAXATION
COMMUNITY COLLEGES - Amends existing law to reduce the maximum property tax
levy authorization for support of community colleges; and to provide for
property tax replacement funds.
03/08 House intro - 1st rdg - to printing
03/09 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 725
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO COMMUNITY COLLEGES; AMENDING SECTION 33-2111, IDAHO CODE, TO
3 REDUCE THE MAXIMUM TAX LEVY AUTHORIZATION FOR SUPPORT OF COMMUNITY COL-
4 LEGES AND TO PROVIDE FOR PROPERTY TAX REPLACEMENT.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 33-2111, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 33-2111. TAXES AND OTHER FINANCIAL SUPPORT FOR COMMUNITY COLLEGES. For
9 the maintenance and operation of each community college, in addition to the
10 income from tuition paid by students as hereinbefore provided, for tax year
11 2000, the board of trustees may levy upon the taxable property within the dis-
12 trict a tax not to exceed sixteen hundredths percent (.16%) of the market
13 value for assessment purposes on all taxable property within the district; for
14 tax year 2001, and for each year thereafter, the board of trustees may levy
15 upon the taxable property within the district a tax not to exceed four hun-
16 dredths percent (.04%) of the market value for assessment purposes on all tax-
17 able property within the district. The property tax replacement shall be made
18 from appropriations for that purpose, which amount shall be calculated as fol-
19 lows for each community college district: (.16% minus the levy as a percentage
20 in place in the district during the taxable year for which funds are to be
21 replaced) multiplied by the community college district's actual or adjusted
22 market value of taxable property for assessment purposes as such valuation
23 existed on December 31 of the previous calendar year.
24 The tax levy determined by the board of trustees, within said limit, shall
25 be certified to the board of county commissioners in each county in which the
26 district may lie, not later than the second Monday in September of each year.
27 No levy in excess of sixteen hundredths percent (.16%) of the market value for
28 assessment purposes on all taxable property within the district the levy
29 authorized in this section shall be made unless a supplemental levy in a spec-
30 ified amount be first authorized through an election held, as provided in sec-
31 tions 33-401 through 33-406, Idaho Code, as if the community college district
32 were a school district and approved by a majority of the district electors
33 voting in such election.
STATEMENT OF PURPOSE
This legislation shifts three-fourths of the local support generated by property tax
levies for community colleges to the state General Fund.
Additional General Fund Expenditures
Kootenai County $6.6 million
Twin Falls County $2.8 million
Jerome County $0.8 million
Total $10.2 million
Contact: Rep. Pischner 332-1000
Rep. Randy Hansen
STATEMENT OF PURPOSE/FISCAL NOTE H 725