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H0680...............................................by REVENUE AND TAXATION PERSONAL PROPERTY TAX EXEMPTION - SCHOOLS - Amends existing law to provide that for school districts, beginning January 1, 2002, only the portion of property tax replacement received to replace property exempt from taxation pursuant to Section 63-602EE, Idaho Code, based on the year 2000 tax charges for all maintenance and operation, as limited by Sections 33-802 2. and 33-1002D, Idaho Code, on property exempt from taxation pursuant to Section 63-602EE, Idaho Code, shall not be subtracted from maximum school district maintenance and operation property taxes permitted in accordance with Section 33-802 2., Idaho Code. 02/26 House intro - 1st rdg - to printing 02/27 Rpt prt - to 2nd rdg 02/28 2nd rdg - to 3rd rdg 03/04 3rd rdg - PASSED - 69-0-1 AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black, Block, Boe, Bolz, Bradford, Bruneel, Callister, Campbell, Clark, Collins, Crow, Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13), Field(20), Gagner, Gould, Hadley, Hammond, Harwood, Henbest, Higgins, Hornbeck, Jaquet, Jones, Kellogg(Duncan), Kendell, Kunz, Lake, Langford, Loertscher, Mader, Martinez, McKague, Meyer, Montgomery, Mortensen, Moyle, Pearce, Pischner, Pomeroy, Raybould, Ridinger, Robison, Sali, Schaefer, Sellman, Shepherd, Smith(33), Smith(23), Smylie, Stevenson, Stone, Tilman, Trail, Wheeler, Wood, Young, Mr. Speaker NAYS -- None Absent and excused -- Roberts Floor Sponsor - Gould Title apvd - to Senate 03/05 Senate intro - 1st rdg - to Loc Gov 03/11 Rpt out - rec d/p - to 2nd rdg 03/12 2nd rdg - to 3rd rdg 03/14 3rd rdg - PASSED - 35-0-0 AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson, Burtenshaw, Cameron, Darrington, Davis, Deide, Dunklin, Frasure, Geddes, Goedde, Hawkins, Hill, Ingram, Ipsen, Keough, King-Barrutia, Little, Lodge, Marley, Noh, Richardson, Risch, Sandy, Schroeder, Sims, Sorensen, Stegner, Stennett, Thorne, Wheeler, Williams NAYS -- None Absent and excused -- None Floor Sponsor - Wheeler Title apvd - to House 03/15 To enrol - rpt enrol - Sp signed Pres signed 03/15 To Governor 03/20 Governor signed Session Law Chapter 151 Effective: 01/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-sixth Legislature Second Regular Session - 2002 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 680 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO REPLACEMENT OF CERTAIN PERSONAL PROPERTY TAXES TO SCHOOL DIS- 3 TRICTS; AMENDING SECTION 63-3067, IDAHO CODE, TO PROVIDE THAT FOR SCHOOL 4 DISTRICTS, BEGINNING JANUARY 1, 2002, ONLY THE PORTION OF PROPERTY TAX 5 REPLACEMENT RECEIVED TO REPLACE PROPERTY EXEMPT FROM TAXATION PURSUANT TO 6 SECTION 63-602EE, IDAHO CODE, BASED ON THE YEAR 2000 TAX CHARGES FOR MAIN- 7 TENANCE AND OPERATION AS LIMITED BY SECTIONS 33-802 2. AND 33-1002D, IDAHO 8 CODE, ON PROPERTY EXEMPT FROM TAXATION PURSUANT TO SECTION 63-602EE, IDAHO 9 CODE, SHALL NOT BE SUBTRACTED FROM MAXIMUM SCHOOL DISTRICT MAINTENANCE AND 10 OPERATION PROPERTY TAXES PERMITTED IN ACCORDANCE WITH SECTION 33-802 2., 11 IDAHO CODE; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION. 12 Be It Enacted by the Legislature of the State of Idaho: 13 SECTION 1. That Section 63-3067, Idaho Code, be, and the same is hereby 14 amended to read as follows: 15 63-3067. REVENUE RECEIVED -- STATE REFUND ACCOUNT. (1) A sum equal to the 16 amount withheld under section 63-3035A, Idaho Code, shall be distributed fifty 17 percent (50%) to the public school income fund to be utilized to facilitate 18 and provide substance abuse programs in the public school system, and fifty 19 percent (50%) shall be distributed to the counties to be utilized for county 20 juvenile probation services. These funds shall be distributed quarterly to the 21 counties based upon the percentage the population of the county bears to the 22 population of the state as a whole. 23 (2) All moneys except as provided in subsection (1) of this section, and 24 except as hereinafter provided, received by the state of Idaho under this act 25 shall be deposited by the state tax commission, as received by it, with the 26 state treasurer and shall be placed in and become a part of the general 27 account under the custody of the state treasurer. Providing however, that an 28 amount equal to twenty percent (20%) of the amount deposited with the state 29 treasurer shall be placed in the "state refund account" which is hereby cre- 30 ated for the purpose of repaying overpayments, for the purpose of remitting to 31 counties and taxing districts for personal property exempt from taxation pur- 32 suant to section 63-602EE, Idaho Code, as provided in subsection (3) of this 33 section, for the purpose of depositing in the trust accounts specified in sec- 34 tion 63-3067A, Idaho Code, such amounts as may be designated by individuals 35 for the purpose of depositing in the Idaho ag in the classroom account an 36 amount as may be designated by the individual receiving a refund for such 37 overpayment, and for the purpose of paying any other erroneous receipts ille- 38 gally assessed or collected, penalties collected without authority and taxes 39 and licenses unjustly assessed, collected or which are excessive in amount. 40 Whenever necessary for the purpose of making prompt payment of refunds, the 41 board of examiners, upon request from the state tax commission, and after 42 review, may authorize the state tax commission to transfer any additional spe- 43 cific amount from income tax collections to the "state refund account." There 2 1 is appropriated out of the state refund account so much thereof as may be nec- 2 essary for the payment of the refunds herein provided. Claims for, and payment 3 of refunds under the provisions of this section shall be made in the same man- 4 ner as other claims against the state of Idaho. 5 (3) The state tax commission shall calculate the amount that each county 6 assessed in taxes in tax year 2000 on property that is exempt from taxation 7 pursuant to section 63-602EE, Idaho Code, and shall remit to the county trea- 8 surer for distribution to each taxing district in the county one hundred six 9 percent (106%) of the amount calculated as follows: 10 The county commissioners in each county shall certify to the state tax 11 commission by July 1, 2001, the year 2000 tax charge, applicable to the prop- 12 erty exempt from taxation pursuant to section 63-602EE, Idaho Code, provided 13 that such property was categorized in year 2000 as farm machinery, tools and 14 equipment pursuant to rules of the state tax commission, for the portion of 15 each taxing district or unit within the county. For nonschool districts the 16 state tax commission shall distribute one-fourth (1/4) of this amount certi- 17 fied quarterly to each county beginning in October 2001. For school districts 18 the state tax commission shall distribute one-fourth (1/4) of the amount cer- 19 tified quarterly to each school district beginning in October 2001. For non- 20 school districts, the county auditor shall distribute to each district 21 within thirty (30) calendar days from receipt of moneys from the tax commis- 22 sion. Moneys received by each taxing district for replacement shall be uti- 23 lized in the same manner and in the same proportions as revenues from property 24 taxation. The moneys remitted to the county treasurer for replacement of prop- 25 erty exempt from taxation pursuant to section 63-602EE, Idaho Code, may be 26 considered by the counties and other taxing districts and budgeted at the same 27 time, in the same manner and in the same year as revenues from taxation on 28 personal property which these moneys replace. If taxing districts are consoli- 29 dated, the resulting district is entitled to an amount equal to the sum of the 30 amounts which were received in the last calendar quarter by each district pur- 31 suant to this subsection prior to the consolidation. If a taxing district is 32 dissolved or disincorporated, the state tax commission shall continuously dis- 33 tribute to the board of county commissioners an amount equal to the last 34 quarter's distribution prior to dissolution or disincorporation. The board of 35 county commissioners shall determine any redistribution of moneys so received. 36 If a taxing district annexes territory, the distribution of moneys received 37 pursuant to this subsection shall be unaffected. Taxing districts formed after 38 January 1, 2001, are not entitled to a payment under the provisions of this 39 subsection. School districts shall receive an amount determined by multiplying 40 the sum of the year 2000 school district levy plus .001 times the market value 41 on December 31, 2000, in the district of the property exempt from taxation 42 pursuant to section 63-602EE, Idaho Code. For school districts, beginning 43 January 1, 2002, only the portion of property tax replacement received to 44 replace property exempt from taxation pursuant to section 63-602EE, Idaho 45 Code, based on the year 2000 tax charges for maintenance and operation as lim- 46 ited by sections 33-802 2. and 33-1002D, Idaho Code, on property exempt from 47 taxation pursuant to section 63-602EE, Idaho Code, shall not be subtracted 48 from maximum school district maintenance and operation property taxes permit- 49 ted in accordance with section 33-802 2., Idaho Code. For purposes of the lim- 50 itation provided by section 63-802, Idaho Code, moneys received pursuant to 51 this subsection as property tax replacement for property exempt from taxation 52 pursuant to section 63-602EE, Idaho Code, shall be treated as property tax 53 revenues. 54 (4) Any unencumbered balance remaining in the state refund account on 55 June 30 of each and every year in excess of the sum of one million five hun- 3 1 dred thousand dollars ($1,500,000) shall be transferred to the general fund 2 and the state controller is hereby authorized and directed on such dates to 3 make such transfers unless the board of examiners, which is hereby authorized 4 to do so, changes the date of transfer or sum to be transferred. 5 SECTION 2. An emergency existing therefor, which emergency is hereby 6 declared to exist, this act shall be in full force and effect on and after its 7 passage and approval, and retroactively to January 1, 2002.
STATEMENT OF PURPOSE RS 12070C1 To make a technical correction regarding property tax replacement received by Idaho school districts. The intent of last year's legislation ( 378) was to provide an exemption on agriculture equipment and to hold school districts harmless by providing replacement tax. Without this technical correction, school districts will certify less taxes in September because agricultural equipment has been excluded from the tax roll creating a revenue shortfall FISCAL IMPACT There is no fiscal impact to the general fund. Contact Name: Timothy D. Hill, Idaho Department of Education Phone: 332-6840 STATEMENT OF PURPOSE/FISCAL NOTE H 680