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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 - 2002
IN 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