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S1375......................................by LOCAL GOVERNMENT AND TAXATION TAX APPEALS BOARD - DECISIONS - Amends existing law to provide that a final decision or order of the Board of Tax Appeals directing a market value change for taxable property that is not further appealed shall be fixed for the current year appealed and there shall be no increase in value for the subsequent assessment year when no physical change occurs to the property; and to provide that annual trending or equalization applied to all properties of a property class or category within the county or a clearly defined area shall still apply. 02/05 Senate intro - 1st rdg - to printing 02/06 Rpt prt - to Loc Gov 02/12 Rpt out - rec d/p - to 2nd rdg 02/13 2nd rdg - to 3rd rdg 02/18 3rd rdg - PASSED - 33-0-2 AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson, Burtenshaw, Cameron, Darrington, Davis, Deide, Frasure, Geddes, Goedde, Hawkins, Hill, Ingram, Ipsen, Keough, King-Barrutia, Little, Lodge, Marley, Noh, Richardson, Risch, Schroeder, Sims, Sorensen, Stegner, Stennett, Thorne, Wheeler, Williams NAYS -- None Absent and excused -- Dunklin, Sandy Floor Sponsor - Ipsen Title apvd - to House 02/19 House intro - 1st rdg - to Rev/Tax 03/04 Rpt out - rec d/p - to 2nd rdg 03/05 2nd rdg - to 3rd rdg 03/08 3rd rdg - PASSED - 60-0-10 AYES -- Aikele, Barraclough, Bedke, Bell, Bieter, Black, Block, Boe, Bolz, Bradford, Callister, Campbell, Collins, Crow, Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20), Gagner, Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet, Kellogg(Duncan), Kendell, Kunz, Lake, Langford, Loertscher, Mader, Martinez, McKague, Meyer, Montgomery, Moyle, Pearce, Pomeroy, Raybould, Ridinger, Robison, Sali, Schaefer, Sellman, Shepherd, Smith(33), Smylie, Stevenson, Stone, Tilman, Trail, Wheeler, Wood, Young, Mr. Speaker NAYS -- None Absent and excused -- Barrett, Bruneel, Clark, Gould Jones, Mortensen, Pischner, Roberts, Smith(23), Mr. Speaker. Floor Sponsor - Kellogg(Duncan) Title apvd - to Senate 03/11 To enrol 03/12 Rpt enrol - Pres signed - Sp signed 03/13 To Governor 03/27 Governor signed Session Law Chapter 332 Effective: 01/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-sixth Legislature Second Regular Session - 2002IN THE SENATE SENATE BILL NO. 1375 BY LOCAL GOVERNMENT AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE BOARD OF TAX APPEALS; AMENDING SECTION 63-3813, IDAHO CODE, TO 3 PROVIDE A FINAL DECISION OR ORDER OF THE BOARD OF TAX APPEALS DIRECTING A 4 MARKET VALUE CHANGE FOR TAXABLE PROPERTY THAT IS NOT FURTHER APPEALED 5 SHALL BE FIXED FOR THE CURRENT YEAR APPEALED AND THERE SHALL BE NO 6 INCREASE IN VALUE FOR THE SUBSEQUENT ASSESSMENT YEAR WHEN NO PHYSICAL 7 CHANGE OCCURS TO THE PROPERTY AND TO PROVIDE THAT ANNUAL TRENDING OR 8 EQUALIZATION APPLIED TO ALL PROPERTIES OF A PROPERTY CLASS OR CATEGORY 9 WITHIN THE COUNTY OR A CLEARLY DEFINED AREA SHALL STILL APPLY; DECLARING 10 AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION. 11 Be It Enacted by the Legislature of the State of Idaho: 12 SECTION 1. That Section 63-3813, Idaho Code, be, and the same is hereby 13 amended to read as follows: 14 63-3813. CONCLUSIVE DECISION. In all cases which are not appealed to the 15 district court within the prescribed time, the decision of the board of tax 16 appeals shall be conclusive and all records shall be corrected to comply with 17 the decision of the board. A final decision or order of the board of tax 18 appeals directing a market value change for taxable property that is not fur- 19 ther appealed shall be fixed for the current year appealed and there shall be 20 no increase in value for the subsequent assessment year when no physical 21 change occurs to the property; provided however, that annual trending or 22 equalization applied to all properties of a property class or category within 23 the county or a clearly defined area shall still apply. If the order requires 24 repayment or refund of taxes these shall be repaid or refunded by the proper 25 authorities and, if the order affirms or establishes a liability for the pay- 26 ment of taxes, the usual procedure for collection of such taxes shall continue 27 or commence. 28 SECTION 2. An emergency existing therefor, which emergency is hereby 29 declared to exist, this act shall be in full force and effect on and after its 30 passage and approval, and retroactively to January 1, 2002.
STATEMENT OF PURPOSE RS 11884 The Idaho State Board of Tax Appeals provides taxpayers a costfree opportunity to appeal what they believe are unfair property tax assessments. Currently when a property owner receives a favorable decision from the Board, it is only for the current tax year. This legislation proposes the value change would extend one additional year. This amendment to Section 63-3813, Idaho Code, assures a valuation does not automatically revert back to the old assessed value immediately following a successful appeal. FISCAL IMPACT There is no fiscal impact to the General Fund or to local government funds. Contact Name: Lyle R. Cobbs, Board of Tax Appeals Phone: 321-9000 Name: Senator Grant Ipsen Phone: 332-1326 STATEMENT OF PURPOSE/FISCAL NOTE S 1375