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H0299...............................................by REVENUE AND TAXATION
PROPERTY TAX - Amends existing law relating to property tax relief to
provide a deduction for certain expenses related to funerals in the
determination of income.
02/20 House intro - 1st rdg - to printing
02/21 Rpt prt - to Rev/Tax
03/05 Rpt out - rec d/p - to 2nd rdg
03/06 2nd rdg - to 3rd rdg
03/09 3rd rdg - PASSED - 64-0-6
AYES -- Barraclough, Barrett, Bedke, Bell, Bieter, Black, Boe, Bolz,
Bradford, Bruneel, Callister, Campbell, Chase, Collins, Cuddy, Deal,
Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20), Gagner,
Hadley, Harwood, Henbest, Higgins, Hornbeck, Jaquet, Jones, 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, Stone, Swan, Tilman, Trail,
Wheeler, Young
NAYS -- None
Absent and excused -- Clark, Crow, Gould, Hammond, Wood, Mr. Speaker
Floor Sponsor -- Sellman
Title apvd - to Senate
03/12 Senate intro - 1st rdg - to Loc Gov
03/19 Rpt out - to 14th Ord
03/28 Rpt out NOT amen - to 2nd rdg
Rls susp - 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 -- Frasure
Title apvd - to House
03/29 To enrol - rpt enrol - Sp signed - Pres signed
03/30 To Governor
04/04 Governor signed
Session Law Chapter 325
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. 299
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO PROPERTY TAX RELIEF; AMENDING SECTION 63-701, IDAHO CODE, TO PRO-
3 VIDE A DEDUCTION FOR CERTAIN EXPENSES RELATED TO FUNERALS IN THE DETERMI-
4 NATION OF INCOME AND TO MAKE TECHNICAL CORRECTIONS.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 63-701, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-701. DEFINITIONS. As used in this chapter:
9 (1) "Claimant" means a person who has filed a claim under the provisions
10 of sections 63-701 through 63-710, Idaho Code. Except as provided in section
11 63-702(2), Idaho Code, on January 1 of the year in which the claim was filed a
12 claimant must be an owner of a homestead and be:
13 (a) Not less than sixty-five (65) years old; or
14 (b) A fatherless or motherless child under the age of eighteen (18)
15 years; of age; or
16 (c) A widow or widower; or
17 (d) A disabled person who is recognized as disabled by the social secu-
18 rity administration pursuant to title 42 of the United States Code, or by
19 the railroad retirement board pursuant to title 45 of the United States
20 Code, or by the office of management and budget pursuant to title 5 of the
21 United States Code; or
22 (e) A disabled veteran of any war engaged in by the United States, whose
23 disability is recognized as a service-connected disability of a degree of
24 ten percent (10%) or more, or who has a pension for nonservice-connected
25 disabilities, in accordance with laws and regulations administered by the
26 United States veterans administration; or
27 (f) A person as specified in 42 U.S.C. 1701, who was or is entitled to
28 receive benefits because he is known to have been taken by a hostile force
29 as a prisoner, hostage or otherwise; or
30 (g) Blind.
31 (2) "Homestead" means the dwelling, owner-occupied by the claimant and
32 used as the primary dwelling place of the claimant and occupied by any members
33 of the household as their home, and so much of the land surrounding it, not
34 exceeding one (1) acre, as is reasonably necessary for the use of the dwelling
35 as a home. It may consist of a part of a multidwelling or multipurpose build-
36 ing and part of the land upon which it is built. "Homestead" does not include
37 personal property such as furniture, furnishings or appliances, but a manufac-
38 tured home may be a homestead.
39 (3) "Household" means the claimant and any person or persons who live in
40 the same dwelling, and share its furnishings, facilities, accommodations or
41 expenses. The term includes any person owing a duty of support to the appli-
42 cant pursuant to section 32-1002, Idaho Code, unless the person qualifies as a
43 "nonhousehold member" pursuant to subsection (6) of this section. The term
2
1 does not include bona fide lessees, tenants, or roomers and boarders on con-
2 tract. "Household" includes persons described in subsection (9)(b) of this
3 section.
4 (4) "Household income" means all income received by all persons of a
5 household in a calendar year while members of the household.
6 (5) "Income" means the sum of federal adjusted gross income as defined in
7 the iInternal rRevenue cCode, as defined in section 63-3004, Idaho Code, and
8 to the extent not already included in federal adjusted gross income, alimony,
9 support money, income from inheritances, nontaxable strike benefits, the non-
10 taxable amount of any individual retirement account, pension or annuity,
11 (including railroad retirement benefits, all payments received under the fed-
12 eral social security act, state unemployment insurance laws, and veterans dis-
13 ability pensions and compensation, excluding rollovers as provided in section
14 402 or 403 of the iInternal rRevenue cCode), nontaxable interest received from
15 the federal government or any of its instrumentalities or a state government
16 or any of its instrumentalities, worker's compensation and the gross amount of
17 loss of earnings insurance. It does not include capital gains, gifts from non-
18 governmental sources or inheritances. To the extent not reimbursed, cost of
19 medical care as defined in section 213(d) of the iInternal rRevenue cCode,
20 incurred by the household may be deducted from income. To the extent not reim-
21 bursed, personal funeral expenses, including prepaid funeral expenses and pre-
22 miums on funeral insurance, of the claimant and claimant's spouse only, may be
23 deducted from income up to an annual maximum of five thousand dollars ($5,000)
24 per claim. "Income" does not include veterans disability pensions received by
25 a person described in subsection (1)(e) who is a claimant or a claimant's
26 spouse, provided however, that the disability pension is received pursuant to
27 a service-connected disability of a degree of forty percent (40%) or more.
28 "Income" does not include lump sum death benefits made by the social security
29 administration pursuant to 42 U.S.C. section 402(i). Documentation of medical
30 expenses may be required by the county assessor, board of equalization and
31 state tax commission. "Income" shall be that received in the calendar year
32 immediately preceding the year in which a claim is filed. Where a claimant
33 does not file a federal tax return the claimant's federal adjusted gross
34 income, for purposes of this section, shall be an income equivalent to federal
35 adjusted gross income had the claimant filed a federal tax return.
36 (6) "Nonhousehold member" means any nonspouse who lives in the claimant's
37 dwelling for the purpose of providing protective oversight, caregiving, or
38 personal assistance services to the claimant, or who is receiving disability
39 benefits pursuant to subsection (1)(d) or (e) of this section, or who is over
40 age sixty-five (65) years and lives in the claimant's dwelling and receives
41 protective oversight, caregiving or personal assistance services provided by
42 the claimant.
43 (7) "Occupied" means actual use and possession.
44 (8) "Owner" means a person holding title in fee simple or holding a cer-
45 tificate of motor vehicle title (either of which may be subject to mortgage,
46 deed of trust or other lien) or who has retained or been granted a life estate
47 or who is a person entitled to file a claim under section 63-702, Idaho Code.
48 "Owner" shall also include any person who as grantor created a revocable or
49 irrevocable trust and named himself as beneficiary of that trust, or who is a
50 partner of a limited partnership, member of a limited liability company or
51 shareholder of a corporation which holds title in fee simple or holds a cer-
52 tificate of motor vehicle title or who has retained or been granted a life
53 estate. "Owner" shall not include any person that otherwise occupies property
54 as beneficiary of a trust. "Owner" includes a vendee in possession under a
55 land sale contract. Any partial ownership shall be considered ownership for
3
1 determining qualification for property tax reduction benefits, however, the
2 amount of property tax reduction under section 63-704, Idaho Code, and rules
3 promulgated pursuant to section 63-705, Idaho Code, shall be computed on the
4 value of the claimant's partial ownership. "Partial ownership," for the pur-
5 poses of this section, means any one (1) person's ownership when property is
6 owned by more than one (1) person. A person holding either partial title in
7 fee simple or holding a certificate of motor vehicle title together with
8 another person but who does not occupy the dwelling as his primary dwelling
9 place, shall not be considered an owner for purposes of this section, if such
10 person is a cosignatory of a note secured by the dwelling in question and at
11 least one (1) of the other cosignatories of the note occupies the dwelling as
12 his primary dwelling place. The combined community property interests of both
13 spouses shall not be considered partial ownership. The proportional reduction
14 required under this subsection shall not apply to community property inter-
15 ests. Where title to property is held by a person who has died without timely
16 filing a claim for property tax reduction, the estate shall be the "owner."
17 (9) (a) "Primary dwelling place" means the claimant's dwelling place on
18 January 1 of the year for which the claim is made. The primary dwelling
19 place is the single place where a claimant has his true, fixed and perma-
20 nent home and principal establishment, and to which whenever the individ-
21 ual is absent he has the intention of returning. A claimant must establish
22 the dwelling to which the claim relates as his primary dwelling place by
23 clear and convincing evidence or by establishing that the dwelling is
24 where the claimant resided on January 1 and:
25 (i) At least six (6) months during the prior year; or
26 (ii) The majority of the time the claimant owned the dwelling if
27 owned by the claimant less than one (1) year; or
28 (iii) The majority of the time after the claimant first occupied the
29 dwelling if occupied by the claimant less than one (1) year.
30 (b) Notwithstanding the provisions of paragraph (a) of this subsection,
31 the property upon which the claimant makes application shall be deemed to
32 be the claimant's primary dwelling place if the claimant is otherwise
33 qualified and resides in a care facility and does not allow the property
34 upon which the claimant has made application to be occupied by persons
35 paying a consideration to occupy the dwelling. A claimant's spouse who
36 resides in a care facility shall be deemed to reside at the claimant's
37 primary dwelling place and to be a part of the claimant's household. A
38 care facility is a hospital, nursing facility or intermediate care facil-
39 ity for the mentally retarded as defined in section 39-1301, Idaho Code,
40 or a facility as defined in section 39-3302(16), Idaho Code, or a dwelling
41 other than the one upon which the applicant makes application where a
42 claimant who is unable to reside in the dwelling upon which the applica-
43 tion is made lives and receives help in daily living, protection and secu-
44 rity.
STATEMENT OF PURPOSE
RS 11150
This legislation adds funeral costs as deductions from the income of
the circuit breaker applicant. Funeral expenses, premiums, and
pre paid costs may be deducted up to an annual maximum of $5000 per
claimant as long as any reimbursements have been subtracted.
FISCAL IMPACT
There will be a fiscal impact of approximately $230,000.
Contact
Name: Rep.Sher Sellman
Phone: 332 1000
STATEMENT OF PURPOSE/FISCAL NOTE H 29