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S1299......................................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 change 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.
01/17 Senate intro - 1st rdg - to printing
01/18 Rpt prt - to Loc Gov
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE SENATE
SENATE BILL NO. 1299
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 CHANGE
6 IN VALUE FOR THE SUBSEQUENT ASSESSMENT YEAR WHEN NO PHYSICAL CHANGE OCCURS
7 TO THE PROPERTY AND TO PROVIDE THAT ANNUAL TRENDING OR EQUALIZATION
8 APPLIED TO ALL PROPERTIES OF A PROPERTY CLASS OR CATEGORY WITHIN THE
9 COUNTY OR A CLEARLY DEFINED AREA SHALL STILL APPLY; DECLARING AN EMERGENCY
10 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 change in value for the subsequent assessment year when no physical change
21 occurs to the property. Annual trending or equalization applied to all prop-
22 erties of a property class or category within the county or a clearly defined
23 area shall still apply. If the order requires repayment or refund of taxes
24 these shall be repaid or refunded by the proper authorities and, if the order
25 affirms or establishes a liability for the payment of taxes, the usual proce-
26 dure for collection of such taxes shall continue or commence.
27 SECTION 2. An emergency existing therefor, which emergency is hereby
28 declared to exist, this act shall be in full force and effect on and after its
29 passage and approval, and retroactively to January 1, 2002.
STATEMENT OF PURPOSE
RS 11625
The Idaho State Board of Tax Appeals provides taxpayer a cost-
free 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. Cobbe Name: Senator Grant Ipsen
Phone: 321-9000 Phone:332-1326
STATEMENT OF PURPOSE/FISCAL NOTE S 1299