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H0729...............................................by REVENUE AND TAXATION
PUBLIC UTILITY - FIRE PROTECTION - Amends existing law to provide that, in
the case of fire districts, during the year immediately following the
election of a public utility to consent to be provided fire protection
pursuant to section 31-1422, Idaho Code, the maximum amount of property tax
revenues permitted by the three percent growth factor law may be increased
by an amount equal to the current year's taxable value of the consenting
public utility multiplied by that portion of the prior year's levy subject
to the three percent limitation.
03/10 House intro - 1st rdg - to printing
03/13 Rpt prt - to Rev/Tax
03/17 Rpt out - rec d/p - to 2nd rdg
03/20 2nd rdg - to 3rd rdg
03/21 3rd rdg - PASSED - 63-0-7
AYES -- Barraclough, Barrett, Bell, Bieter, Black, Boe, Bruneel,
Callister, Campbell, Chase, Cheirrett, Clark, Cuddy, Deal, Denney,
Ellsworth, Field(13), Gagner, Geddes, Gould, Hadley, Hammond,
Hansen(23), Hansen(29), Henbest, Hornbeck, Jaquet, Judd, Kellogg,
Kempton, Kendell, Kunz, Lake, Linford, Loertscher, Mader, Marley,
Meyer, Montgomery, Mortensen, Moss, Moyle, Pearce, Pischner, Pomeroy,
Reynolds, Ridinger, Ringo, Robison, Sali, Sellman, Shepherd, Smith,
Smylie, Stevenson, Stoicheff, Stone, Tilman, Trail, Wheeler, Wood,
Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Alltus, Crow, Field(20), Jones, McKague,
Schaefer, Taylor
Floor Sponsor - Shepherd
Title apvd - to Senate
03/23 Senate intro - 1st rdg - to Loc Gov
03/28 Rpt out - rec d/p - to 2nd rdg
03/29 2nd rdg - to 3rd rdg
03/30 3rd rdg - PASSED - 30-2-3
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Darrington, Davis, Deide, Dunklin, Frasure, Geddes, Ingram,
Ipsen, Keough, King-Barrutia, Lee, Noh, Parry, Richardson, Riggs,
Risch, Sandy, Sorensen, Stegner, Stennett, Thorne, Wheeler, Williams
NAYS--Hawkins, Whitworth
Absent and excused--Danielson, McLaughlin, Schroeder
Floor Sponsor - Wheeler
Title apvd - to House
03/31 To enrol
04/03 Rpt enrol - Sp signed
04/04 Pres signed - to Governor
04/17 Governor signed
Session Law Chapter 444
Effective: 01/01/00
H0729
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 729
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO LIMITATION ON BUDGET REQUESTS; AMENDING SECTION 63-802, IDAHO
3 CODE, TO PROVIDE IN THE CASE OF FIRE DISTRICTS, DURING THE YEAR IMMEDI-
4 ATELY FOLLOWING THE ELECTION OF A PUBLIC UTILITY OR PUBLIC UTILITIES TO
5 CONSENT TO BE PROVIDED FIRE PROTECTION PURSUANT TO SECTION 31-1422, IDAHO
6 CODE, THE MAXIMUM AMOUNT OF PROPERTY TAX REVENUES PERMITTED BY THE THREE
7 PERCENT GROWTH FACTOR LAW MAY BE INCREASED BY AN AMOUNT EQUAL TO THE CUR-
8 RENT YEAR'S TAXABLE VALUE OF THE CONSENTING PUBLIC UTILITY OR PUBLIC UTIL-
9 ITIES MULTIPLIED BY THAT PORTION OF THE PRIOR YEAR'S LEVY SUBJECT TO THE
10 THREE PERCENT LIMITATION AND TO PROVIDE TECHNICAL CORRECTIONS; DECLARING
11 AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
12 Be It Enacted by the Legislature of the State of Idaho:
13 SECTION 1. That Section 63-802, Idaho Code, be, and the same is hereby
14 amended to read as follows:
15 63-802. LIMITATION ON BUDGET REQUESTS -- LIMITATION ON TAX CHARGES --
16 EXCEPTIONS. (1) Except as provided in subsection (23) of this section for tax
17 year 1995, and each year thereafter, no taxing district shall certify a budget
18 request for an amount of property tax revenues to finance an annual budget
19 that exceeds the greater of:
20 (a) The dollar amount of property taxes certified for its annual budget
21 for any one (1) of the three (3) tax years preceding the current tax year,
22 whichever is greater, which amount may be increased by a growth factor of
23 not to exceed three percent (3%) plus the amount of revenue that would
24 have been generated by applying the levy of the previous year, not includ-
25 ing any levy described in subsection (34) of this section, to any increase
26 in market value subject to taxation resulting from new construction or
27 change of land use classification as evidenced by the value shown on the
28 new construction roll compiled pursuant to section 63-301A, Idaho Code;
29 and by the value of annexation during the previous calendar year, as cer-
30 tified by the state tax commission for market values of operating property
31 of public utilities and by the county assessor; or
32 (b) The dollar amount of property taxes certified for its annual budget
33 during the last year in which a levy was made; or
34 (c) The dollar amount of the actual budget request, if the taxing dis-
35 trict is newly created; or
36 (d) In the case of school districts, the restriction imposed in section
37 33-802, Idaho Code; or
38 (e) In the case of a nonschool district for which less than the maximum
39 allowable increase in the dollar amount of property taxes is certified
40 for annual budget purposes in any one (1) year, such a district may, in
41 any following year, recover the foregone increase by certifying, in addi-
42 tion to any increase otherwise allowed, an amount not to exceed one hun-
43 dred percent (100%) of the increase originally foregone. Said additional
2
1 amount shall be included in future calculations for increases as allowed;
2 or
3 (f) In the case of cities, if the immediately preceding year's levy sub-
4 ject to the limitation provided by this section, is less than 0.004, the
5 city may increase its budget by an amount not to exceed the difference
6 between 0.004 and actual prior year's levy multiplied by the prior year's
7 market value for assessment purposes. The additional amount must be
8 approved by sixty percent (60%) of the voters voting on the question at an
9 election called for that purpose and held on the date in May or November
10 provided by law, and may be included in the annual budget of the city for
11 purposes of this section; or
12 (g) A library district may submit to the electors within the district the
13 question of whether the budget from property tax revenues may be increased
14 beyond the amount authorized in this section, but not beyond the levy
15 authorized in section 33-2724, Idaho Code. The additional amount must be
16 approved by sixty-six and two-thirds percent (66 2/3%) or more of the
17 voters voting on the question at an election called for that purpose and
18 held on the May or November dates provided by section 34-106, Idaho Code.
19 If approved by the required minimum sixty-six and two-thirds percent
20 (66 2/3%) of the voters voting at the election, the new budget amount
21 shall be the base budget for the purposes of this section; or
22 (gh) In the instance or case of cooperative service agencies, the
23 restrictions imposed in sections 33-315 through 33-318, Idaho Code.
24 (2) In the case of fire districts, during the year immediately following
25 the election of a public utility or public utilities to consent to be provided
26 fire protection pursuant to section 31-1422, Idaho Code, the maximum amount of
27 property tax revenues permitted in subsection (1) of this section may be
28 increased by an amount equal to the current year's taxable value of the con-
29 senting public utility or public utilities multiplied by that portion of the
30 prior year's levy subject to the limitation provided by subsection (1) of this
31 section.
32 (3) No board of county commissioners shall set a levy, nor shall the
33 state tax commission approve a levy for annual budget purposes which exceeds
34 the limitation imposed in subsection (1) of this section, unless authority to
35 exceed such limitation has been approved by a majority of the taxing
36 district's electors voting on the question at an election called for that pur-
37 pose and held pursuant to section 34-106, Idaho Code, provided however, that
38 such voter approval shall be for a period of not to exceed two (2) years.
39 (34) The amount of property tax revenues to finance an annual budget does
40 not include revenues from nonproperty tax sources, and does not include reve-
41 nue from levies that are voter approved for bonds, override levies or supple-
42 mental levies, plant facilities reserve fund levies, school emergency fund
43 levies or for levies applicable to newly annexed property or for levies appli-
44 cable to new construction as evidenced by the value of property subject to the
45 occupancy tax pursuant to section 63-317, Idaho Code, for the preceding tax
46 year.
47 SECTION 2. An emergency existing therefor, which emergency is hereby
48 declared to exist, this act shall be in full force and effect on and after its
49 passage and approval, and retroactively to January 1, 2000.
STATEMENT OF PURPOSE
RS 10242
This legislation would permit fire districts to increase their budgets 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: Representative Mary Lou Shepherd
332-1000
Chuck Lempesis
207/777-8815
STATEMENT OF PURPOSE/FISCAL NOTE H 729