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H0310...............................................by REVENUE AND TAXATION
PROPERTY TAX - Amends existing law to further define construction to be
shown on the new construction roll to include any equipment or facility
used in conjunction with generation of electricity; and to provide an
exception.
02/21 House intro - 1st rdg - to printing
02/22 Rpt prt - to Rev/Tax
03/12 Rpt out - rec d/p - to 2nd rdg
03/13 2nd rdg - to 3rd rdg
03/14 Ret'd to Rev/Tax
03/20 Rpt out - to 3rd rdg
03/21 3rd rdg - PASSED - 39-25-6
AYES -- Barraclough, Bedke, Bieter, Black, Bolz, Bradford, Callister,
Campbell, Chase, Clark, Collins, Crow, Cuddy, Deal, Ellis, Eskridge,
Field(13), Field(20), Hammond, Henbest, Jones, Kellogg, Kendell,
Lake, Mader, Marley, Montgomery, Moss, Pomeroy, Roberts, Robison,
Sellman, Shepherd, Smith, Smylie, Stone, Tilman, Trail, Young
NAYS -- Barrett, Bell, Bruneel, Denney, Ellsworth, Hadley, Harwood,
Hornbeck, Jaquet, Kunz, Langford, McKague, Meyer, Mortensen, Moyle,
Pearce, Pischner, Raybould, Ridinger, Sali, Schaefer, Stevenson,
Swan(Block), Wheeler, Wood
Absent and excused -- Boe, Gagner, Gould, Higgins, Loertscher, Mr.
Speaker.
Floor Sponsor -- Smith
Title apvd - to Senate
03/21 Senate intro - 1st rdg - to Loc Gov
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 310
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE DUTIES OF THE COUNTY ASSESSOR; AMENDING SECTION 63-301A, IDAHO
3 CODE, TO FURTHER DEFINE CONSTRUCTION TO BE SHOWN ON THE NEW CONSTRUCTION
4 ROLL TO INCLUDE CERTAIN EQUIPMENT OR FACILITIES USED IN CONJUNCTION WITH
5 GENERATION OF ELECTRICITY AND TO PROVIDE EXCEPTIONS.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-301A, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-301A. NEW CONSTRUCTION ROLL. (1) The county assessor shall prepare a
10 new construction roll, which shall be in addition to the property roll, which
11 new construction roll shall show:
12 (a) The name of the taxpayer;
13 (b) The description of the new construction, suitably detailed to meet
14 the requirements of the individual county;
15 (c) A description of the land and its change in use, suitably detailed to
16 meet the needs of the individual county;
17 (d) The amount of taxable market value added to the property on the cur-
18 rent year's property roll that is directly the result of new construction
19 or a change in use of the land or both.
20 (2) As soon as possible, but in any event by no later than the first Mon-
21 day in June, the new construction roll shall be certified to the county audi-
22 tor and a listing showing the amount of value on the new construction roll in
23 each taxing district or unit be forwarded to the state tax commission. Pro-
24 vided however, the value shown in subsection (3)(f) of this section shall be
25 reported to the appropriate county auditor by the state tax commission by the
26 third Monday in July and the value sent by the county auditor to each taxing
27 district. The value established pursuant to subsection (3)(f) of this section
28 is subject to correction by the state tax commission until the first Monday in
29 September and any such corrections shall be sent to the appropriate county
30 auditor, who shall notify any affected taxing districts.
31 (3) The value shown on the new construction roll may include the value
32 increase from:
33 (a) Construction of any new structure that previously did not exist; or
34 (b) Additions or alterations to existing nonresidential structures; or
35 (c) Installation of new or used manufactured housing that did not previ-
36 ously exist within the county; or
37 (d) Change of land use classification; or
38 (e) Property newly taxable as a result of loss of the exemption provided
39 by section 63-602W, Idaho Code; or
40 (f) The construction of any equipment or facility used for or in conjunc-
41 tion with the generation of electricity and any property intended to be so
42 used, except property owned by a public utility, cooperative or municipal-
43 ity as those terms are defined in section 61-332A, Idaho Code.
2
1 (4) The amount of taxable market value of new construction shall be the
2 change in net taxable market value that is attributable directly to new con-
3 struction or a change in use of the land or loss of the exemption provided by
4 section 63-602W(3), Idaho Code. It shall not include any change in value of
5 existing property that is due to external market forces such as general or
6 localized inflation.
STATEMENT OF PURPOSE
RS 11075C1
The purpose of this bill is to provide that the definition of
new construction shall include operating property such as any
equipment or facility used for or in conjunction with the
generation of electricity. Not included in the definition is
property owned by a public utility, cooperative or municipality
as defined by section 61-332A, Idaho Code. The practical effect
of this amendment is to increase the property tax base by the
addition of operating property. The amendment also provides
reporting requirements for the state tax commission.
FISCAL IMPACT
This bill may increase the property tax revenues of all taxing
districts where new operating property involving electrical
generation is constructed. The amount is unknown and will depend
on the value of new construction of electrical generation
facilities.
Contact
Name: Todd Lakey, Canyon County Commissioner
Phone: (208) 454-7503
Idaho Association of Counties:
Dan Chadwick, Tony Poinelli, Maggie Mahoney
Phone: (208) 345-9126
STATEMENT OF PURPOSE/FISCAL IMPACT H 310