View Daily Data Tracking History
View Bill Text
View Statement of Purpose / Fiscal Impact
H0202...............................................by REVENUE AND TAXATION
PROPERTY TAX - HOMEOWNER'S EXEMPTION - Amends existing law to provide that
an owner of property is entitled to an exemption if residential
improvements are owner-occupied after January 1 but before April 15; and to
provide that a property tax reduction shall be allowed if an owner of
property occupies residential improvements after January 1 but before April
15, if no other property tax reductions have been claimed for the property.
02/09 House intro - 1st rdg - to printing
02/12 Rpt prt - to Rev/Tax
02/23 Rpt out - rec d/p - to 2nd rdg
02/26 2nd rdg - to 3rd rdg
02/27 3rd rdg - PASSED - 66-0-4
AYES -- Barraclough, Barrett, Bedke, Bell, Bieter, Black, Boe, Bolz,
Bradford, Bruneel, Callister, Campbell, Chase, Clark, Collins, Crow,
Cuddy, Deal, Ellis, Ellsworth, Eskridge, Field(13), Field(20),
Gagner, Gould, Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck,
Jaquet, Kellogg, Kendell, Kunz, Lake, Langford, Loertscher, Mader,
Marley, McKague, Meyer, Montgomery, Mortensen, Moss, Moyle, Pearce,
Pischner, Pomeroy, Raybould, Ridinger, Roberts, Robison, Sali,
Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Tilman, Trail,
Wheeler, Wood, Young, Mr. Speaker
NAYS -- None
Absent and excused -- Denney, Jones, Stone, Swan
Floor Sponsor -- Smith
Title apvd - to Senate
02/28 Senate intro - 1st rdg - to Loc Gov
03/15 Rpt out - rec d/p - to 2nd rdg
03/16 2nd rdg - to 3rd rdg
03/20 3rd rdg - PASSED - 35-0-0
AYES -- Andreason, Boatright, Branch, Brandt, Bunderson, Burtenshaw,
Cameron, Danielson, Darrington, Davis, Deide, Dunklin, Frasure,
Geddes, Goedde, Hawkins, Ingram, Ipsen, Keough, King-Barrutia, Lee,
Lodge, Noh, Richardson, Risch, Sandy, Schroeder, Sims, Sorensen,
Stegner, Stennett, Thorne, Wheeler, Whitworth, Williams,
NAYS -- None
Absent and excused -- None
Floor Sponsor -- Stegner
Title apvd - to House
03/21 To enrol
03/22 Rpt enrol - Sp signed - Pres signed - to Gov
03/23 Governor signed
Session Law Chapter 166
Effective: 07/01/01
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 202
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO PROPERTY TAX EXEMPTIONS; AMENDING SECTION 63-602G, IDAHO CODE, TO
3 PROVIDE THAT AN OWNER OF PROPERTY IS ENTITLED TO AN EXEMPTION IF RESIDEN-
4 TIAL IMPROVEMENTS ARE OWNER-OCCUPIED AFTER JANUARY 1 BUT BEFORE APRIL 15
5 AND TO MAKE TECHNICAL CORRECTIONS; AND AMENDING SECTION 63-702, IDAHO
6 CODE, TO PROVIDE THAT A PROPERTY TAX REDUCTION SHALL BE ALLOWED IF AN
7 OWNER OF PROPERTY OCCUPIES RESIDENTIAL IMPROVEMENTS AFTER JANUARY 1 BUT
8 BEFORE APRIL 15 AND IF NO OTHER PROPERTY TAX REDUCTIONS HAVE BEEN CLAIMED.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Section 63-602G, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 63-602G. PROPERTY EXEMPT FROM TAXATION -- RESIDENTIAL IMPROVEMENTS. (1)
13 During the tax year 1983 and each year thereafter, the first fifty thousand
14 dollars ($50,000) of the market value for assessment purposes of residential
15 improvements, or fifty percent (50%) of the market value for assessment pur-
16 poses of residential improvements, whichever is the lesser, shall be exempt
17 from property taxation.
18 (2) The exemption allowed by this section may be granted only if:
19 (a) The residential improvements are owner-occupied and used as the pri-
20 mary dwelling place of the owner as of January 1, provided that in the
21 event the residential improvements are owner-occupied after January 1 but
22 before April 15, the owner of the property is entitled to the exemption.
23 The residential improvements may consist of part of a multidwelling or
24 multipurpose building and shall include all of such dwelling or building
25 except any portion used exclusively for anything other than the primary
26 dwelling of the owner. The presence of an office in an owner-occupied res-
27 idential property, which office is used for multiple purposes, including
28 business and personal use, shall not prevent the owner from claiming the
29 exemption provided in this section; and
30 (b) The tax commission has certified to the board of county commissioners
31 that all properties in the county which are subject to appraisal by the
32 county assessor have, in fact, been appraised uniformly so as to secure a
33 just valuation for all property within the county; and
34 (c) The owner has certified to the county assessor by April 15 that:
35 (i) He is making application for the exemption allowed by this sec-
36 tion;
37 (ii) That the residential improvements are his primary dwelling
38 place; and
39 (iii) That he has not made application in any other county for the
40 exemption, and has not made application for the exemption on any
41 other residential improvements in the county.
42 (d) For the purpose of this section, the definition of owner shall be the
43 same definition set forth in section 63-701(8), Idaho Code.
2
1 When an "owner" is any person who as grantor created a revocable or
2 irrevocable trust and named himself or herself as beneficiary of that
3 trust, or who is a partner of a limited partnership, a member of a limited
4 liability company or shareholder of a corporation, he or she may provide
5 proof of the trust, limited partnership, limited liability company or
6 corporation with an affidavit stating: (i) the name of the grantor, part-
7 ner, member or shareholder; (ii) a statement that the grantor is the bene-
8 ficiary of the trust, the person is a partner of the limited partnership,
9 a member of the limited liability company or shareholder of the corpora-
10 tion; and (iii) the grantor, partner, member or shareholder is the owner-
11 occupier of the residential property and uses the property as the primary
12 dwelling place of the owner as of January 1.
13 The affidavit shall include the attaching of the copies of those por-
14 tions of the trust which set forth the grantor, the grantor as beneficiary
15 and the signature page of the trust; those portions of the articles of
16 organization or operating agreement of the limited liability company indi-
17 cating the person's membership in the company; those portions of the lim-
18 ited partnership agreement or other records of the limited partnership
19 indicating that the person has been admitted to the partnership; or those
20 portions of the articles of incorporation indicating that the person is a
21 shareholder of the corporation.
22 (e) Any owner may request in writing the return of all copies of any doc-
23 uments submitted with the affidavit set forth in paragraph (d) of this
24 subsection that are held by a county assessor, and the copies shall be
25 returned by the county assessor upon submission of the affidavit in proper
26 form.
27 (f) For the purpose of this section, the definition of "primary dwelling
28 place" shall be the same definition set forth in section 63-701(9), Idaho
29 Code.
30 (g) For the purpose of this section, the definition of "occupied" shall
31 be the same definition set forth in section 63-701(7), Idaho Code.
32 (3) An owner need only make application for the exemption described in
33 subsection (1) of this section once, as long as all of the following condi-
34 tions are met:
35 (a) The owner has received the exemption during the previous year as a
36 result of his making a valid application as defined in subsection (2)(c)
37 of this section.
38 (b) The owner still occupies the same residential improvements for which
39 he made application.
40 (c) The residential improvements described in subsection (3)(b) of this
41 section are owner-occupied and used as the primary dwelling place of the
42 owner as of January 1; provided however, that in the event the residential
43 improvements are owner-occupied after January 1 but before April 15, the
44 owner of the property is entitled to the exemption.
45 (4) The exemption allowed by this section must be taken before the reduc-
46 tion in taxes provided by sections 63-701 through 63-710, Idaho Code, is
47 applied.
48 (5) The legislature declares that this exemption is necessary and just.
49 (6) Residential improvements having previously qualified for exemption
50 under this section in the preceding year, shall not lose such qualification
51 due to the owner's absence in the current year by reason of active military
52 service in a designated combat zone, as defined in section 112 of the
53 iInternal rRevenue cCode. If an owner fails to timely apply for exemption as
54 required in this section solely by reason of active duty in a designated com-
55 bat zone, as defined in section 112 of the iInternal rRevenue cCode, and such
3
1 improvements would have otherwise qualified under this section, then the board
2 of county commissioners of the county in which the residential improvements
3 are located shall refund property taxes, if previously paid, in an amount
4 equal to the exemption which would otherwise have applied.
5 SECTION 2. That Section 63-702, Idaho Code, be, and the same is hereby
6 amended to read as follows:
7 63-702. CLAIM IS PERSONAL -- EXCEPTIONS. (1) The right to file a claim
8 under the provisions of sections 63-701 through 63-710, Idaho Code, shall be
9 personal to the claimant and shall not survive his death. A property tax
10 reduction shall be allowed pursuant to the provisions of sections 63-701 and
11 63-710, Idaho Code, if the owner occupies the residential improvements after
12 January 1 but before April 15, and if no other property tax reductions have
13 been claimed. Such right may be exercised on behalf of a living claimant by an
14 agent authorized in writing to so act or by a guardian or other representative
15 acting pursuant to judicial authority. If a claimant dies after having filed a
16 timely claim, the amount thereof shall be allowed to his personal representa-
17 tive, if one is appointed, or to surviving heirs.
18 (2) In the case of property owned by an estate, the deceased owner's
19 widow or widower:
20 (a) May file a claim on behalf of his or her deceased spouse if the
21 deceased spouse qualified or would have qualified as a claimant on January
22 1 of the year in which the claim is filed; or
23 (b) Shall be deemed the owner of the property in any year after the year
24 of the death of the spouse.
STATEMENT OF PURPOSE RS 10944 This legislation partially addresses an inequity that occurs when a home buyer moves into a new (previously occupied) home after January 1. Existing law compels the new homeowner to wait until January 1 of the next year before the family can take advantage of the exemption, for tax purposes, of the first $50,000 of assessed value or 50% of the market value, whichever is the lesser. This can be a substantial amount to a struggling family buying their first home. This legislation allows a window of January 1 to April 15 to occupy the new (previously occupied) home and file for the homeowner exemption. FISCAL IMPACT Estimated impact on the General Fund is $10,000, which is revenue replaced by the State to school districts. The impact on local levies will not be significant statewide. It is estimated that there may be $150,000 exempted statewide. Of said amount, approximately $120,000 would be shifted to other property tax payers. Contact Name: Rep. Leon Smith Phone: 332-1261 STATEMENT OF PURPOSE/FISCAL NOTE H 20