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H0126..................................................by REVENUE AND TAXATION
SCHOOLS - SUPPORT - Amends existing law relating to school district funds to
provide a fixed, annual amount of $68,935,700 be distributed as property tax
relief for school support; and to provide for the transfer of that amount from
sales tax receipts.
01/28 House intro - 1st rdg - to printing
01/29 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 126
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO SCHOOL DISTRICT FUNDS; AMENDING SECTION 33-1002D, IDAHO CODE, TO
3 PROVIDE AN ANNUAL AMOUNT TO BE DISTRIBUTED AS PROPERTY TAX RELIEF FOR
4 SCHOOL SUPPORT AND TO REVISE THE DISTRIBUTION FORMULA TO DISTRICTS; AMEND-
5 ING SECTION 33-1002, IDAHO CODE, TO REVISE THE LOCAL DISTRICTS' CALCULA-
6 TION CONTRIBUTION; AMENDING SECTION 63-3638, IDAHO CODE, TO PROVIDE A
7 TRANSFER FROM THE SALES TAX RECEIPTS TO THE SCHOOL PROPERTY TAX REPLACE-
8 MENT, TO PROVIDE CORRECT CODE REFERENCES AND TO MAKE A TECHNICAL CORREC-
9 TION; AMENDING SECTION 63-316, IDAHO CODE, TO PROVIDE CORRECT CODE REFER-
10 ENCES; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
11 Be It Enacted by the Legislature of the State of Idaho:
12 SECTION 1. That Section 33-1002D, Idaho Code, be, and the same is hereby
13 amended to read as follows:
14 33-1002D. PROPERTY TAX REPLACEMENT. The purpose of this section is to
15 replace a portion of the authorized school maintenance and operation property
16 tax levy with state sales tax receipts. As used in this section, the term
17 "property tax computation ratio" shall mean a ratio determined by dividing the
18 district's certified property tax maintenance and operation budget by the
19 actual or adjusted market value for assessment purposes as such values existed
20 on December 31 of the previous calendar year.
21 (1) (a) In the case of a school district that had a property tax computa-
22 tion ratio of not less than four-tenths of one percent (.4%) in tax year
23 1994, that school district shall receive from the appropriations made for
24 that purpose, an amount equal to the greater of the district's actual or
25 adjusted market value for assessment purposes as such valuation existed on
26 December 31 of the previous calendar year multiplied by one-tenth of one
27 percent (.1%).
28 (b) In the case of a school district that had a property tax computation
29 ratio of less than four-tenths of one percent (.4%) in tax year 1994, the
30 greater of the 1992, 1993 or 1994 property tax computation ratio less
31 three-tenths of one percent (.3%) shall be designated the district's base
32 multiplier. In no case shall the base multiplier be less than zero (0).
33 Four-tenths of one percent (.4%) less the greater of the district's 1992,
34 1993 or 1994 property tax computation ratio shall be designated the
35 district's adjustment factor. In no case shall the adjustment factor be
36 greater than one-tenth of one percent (.1%) or less than zero (0). Each
37 school district's actual multiplier shall be the base multiplier plus one-
38 fifth (1/5) of the adjustment factor in tax year 1995, the base multiplier
39 plus two-fifths (2/5) of the adjustment factor in tax year 1996, the base
40 multiplier plus three-fifths (3/5) of the adjustment factor in tax year
41 1997, the base multiplier plus four-fifths (4/5) of the adjustment factor
42 in tax year 1998, and the base multiplier plus the adjustment factor in
43 tax year 1999 and beyond. In tax year 2003 and each year thereafter, eEach
2
1 school district shall receive, from the appropriations made for that pur-
2 pose sales tax receipts transferred as provided in section 63-3638, Idaho
3 Code, an amount equal to its pro rata share of sixty-eight million nine
4 hundred thirty-five thousand seven hundred dollars ($68,935,700). Tthe
5 district's pro rata share shall be calculated based on the ratio of the
6 greater of the district's actual or adjusted market value for assessment
7 purposes as such valuation existed on December 31 of the previous calendar
8 year multiplied by the district's actual multiplier to the sum of the
9 greater of all school districts' actual or adjusted market value for
10 assessment purposes as such valuation existed on December 31 of the previ-
11 ous calendar year.
12 (2) (a) Participation in this property tax reduction program is voluntary
13 for a charter district. If a charter district participates, in addition to
14 the provisions of subsection (1) of this section it shall not have a prop-
15 erty tax computation ratio that is above three-tenths of one percent
16 (.3%) or the district's property tax computation ratio in tax year 1994,
17 less one-tenth of one percent (.1%), whichever is greater.
18 (b) If in any year the charter district's property tax computation ratio
19 used to calculate its maintenance and operation budget is increased above
20 the limit specified in this subsection the district shall not be eligible
21 for the distribution pursuant to subsection (1) of this section for that
22 year.
23 (3) Limitations imposed upon a school district's property tax computation
24 ratio under the provisions of this section do not apply to any levy approved
25 by electors of the school district as provided by law.
26 (4) Distributions calculated as provided in this section shall be made to
27 school districts of this state in two (2) equal installments on the due dates
28 as specified in section 63-903(1), Idaho Code, for the property taxes being
29 replaced.
30 (5) For purposes of section 33-1002, Idaho Code, moneys distributed pur-
31 suant to this section shall not be included in determining total state funds.
32 SECTION 2. That Section 33-1002, Idaho Code, be, and the same is hereby
33 amended to read as follows:
34 33-1002. EDUCATIONAL SUPPORT PROGRAM. The educational support program is
35 calculated as follows:
36 1. State Educational Support Funds. Add the state appropriation, includ-
37 ing the moneys available in the public school income fund, together with all
38 miscellaneous revenues to determine the total state funds.
39 2. From the total state funds subtract the following amounts needed for
40 state support of special programs provided by a school district:
41 a. Pupil tuition-equivalency allowances as provided in section 33-1002B,
42 Idaho Code;
43 b. Transportation support program as provided in section 33-1006, Idaho
44 Code;
45 c. Feasibility studies allowance as provided in section 33-1007A, Idaho
46 Code;
47 d. The approved costs for border district allowance, provided in section
48 33-1403, Idaho Code, as determined by the state superintendent of public
49 instruction;
50 e. The approved costs for exceptional child approved contract allowance,
51 provided in subsection 2. of section 33-2004, Idaho Code, as determined by
52 the state superintendent of public instruction;
53 f. Certain expectant and delivered mothers allowance as provided in sec-
3
1 tion 33-2006, Idaho Code;
2 g. Salary-based apportionment calculated as provided in sections 33-1004
3 through 33-1004F, Idaho Code;
4 h. Unemployment insurance benefit payments according to the provisions of
5 section 72-1349A, Idaho Code;
6 i. For programs to provide basic curricula necessary to enable students
7 to enter academic or professional-technical postsecondary education pro-
8 grams, an allocation of $300 per support unit for the 1994-95 school year
9 only;
10 j. For provision of teacher supplies to facilitate classroom instruction,
11 an allocation of $200 per support unit for the 1994-95 school year only;
12 k. For expenditure as provided by the public school technology program,
13 $10,400,000 for the 1994-95 school year;
14 l. For additional school innovation pilot project grants based on recom-
15 mendations of the Idaho school reform committee, $2,000,000 for the
16 1994-95 school year;
17 m. For the support of provisions that provide a safe environment condu-
18 cive to student learning and maintain classroom discipline, an allocation
19 of $300 per support unit; and
20 n. Any additional amounts as required by statute to effect administrative
21 adjustments or as specifically required by the provisions of any bill of
22 appropriation;
23 to secure the state educational support funds.
24 3. Local Districts' Contribution Calculation. Without including any
25 allowance as a credit for prepaid taxes as provided by section 63-1607, Idaho
26 Code, the local districts' contribution shall be four-tenths the amount appro-
27 priated pursuant to section 33-1002D, Idaho Code, plus three-tenths percent
28 (.43%) during fiscal year 1994-95 2003-04 and each year thereafter, of the
29 total state adjusted market value for assessment purposes for the previous
30 year with such value being determined by the provisions of section 63-315,
31 Idaho Code, and four-tenths percent (.4%) during fiscal year 1994-95 and each
32 year thereafter, of the cooperative electrical associations' property values
33 that have been derived from the taxes paid in lieu of ad valorem taxes for the
34 previous year as provided in section 63-3502, Idaho Code.
35 4. Educational Support Program Distribution Funds. Add the local dis-
36 tricts' contribution, subsection 3. of this section, and the state educational
37 support program funds, subsection 1. of this section, together to secure the
38 total educational support program distribution funds.
39 5. Average Daily Attendance. The total state average daily attendance
40 shall be the sum of the average daily attendance of all of the school dis-
41 tricts of the state. The state board of education shall establish rules set-
42 ting forth the procedure to determine average daily attendance and the time
43 for, and method of, submission of such report. Average daily attendance calcu-
44 lation shall be carried out to the nearest hundredth. Computation of average
45 daily attendance shall also be governed by the provisions of section 33-1003A,
46 Idaho Code.
47 6. Support Units. The total state support units shall be determined by
48 using the tables set out hereafter called computation of kindergarten support
49 units, computation of elementary support units, computation of secondary sup-
50 port units, computation of exceptional education support units, and computa-
51 tion of alternative school secondary support units. The sum of all of the
52 total support units of all school districts of the state shall be the total
53 state support units.
4
1 COMPUTATION OF KINDERGARTEN SUPPORT UNITS
2 Average Daily
3 Attendance Attendance Divisor Units Allowed
4 41 or more .... 40....................... 1 or more as computed
5 31 - 40.99 ADA.... -....................... 1
6 26 - 30.99 ADA.... -....................... .85
7 21 - 25.99 ADA.... -....................... .75
8 16 - 20.99 ADA.... -....................... .6
9 8 - 15.99 ADA.... -....................... .5
10 1 - 7.99 ADA.... -....................... count as elementary
11 COMPUTATION OF ELEMENTARY SUPPORT UNITS
12 Average Daily
13 Attendance Attendance Divisor Minimum Units Allowed
14 300 or more ADA........................................ 15
15 ..23...grades 4,5 & 6....
16 ..22...grades 1,2 & 3....1994-95
17 ..21...grades 1,2 & 3....1995-96
18 ..20...grades 1,2 & 3....1996-97
19 and each year thereafter.
20 160 to 299.99 ADA... 20..................... 8.4
21 110 to 159.99 ADA... 19..................... 6.8
22 71.1 to 109.99 ADA... 16..................... 4.7
23 51.7 to 71.0 ADA... 15..................... 4.0
24 33.6 to 51.6 ADA... 13..................... 2.8
25 16.6 to 33.5 ADA... 12..................... 1.4
26 1.0 to 16.5 ADA... n/a.................... 1.0
27 COMPUTATION OF SECONDARY SUPPORT UNITS
28 Average Daily
29 Attendance Attendance Divisor Minimum Units Allowed
30 750 or more .... 18.5..................... 47
31 400 - 749.99 ADA.... 16....................... 28
32 300 - 399.99 ADA.... 14.5..................... 22
33 200 - 299.99 ADA.... 13.5..................... 17
34 100 - 199.99 ADA.... 12....................... 9
35 99.99 or fewer Units allowed as follows:
36 Grades 7-12 ......................... 8
37 Grades 9-12 ......................... 6
38 Grades 7- 9 ......................... 1 per 14 ADA
39 Grades 7- 8 ......................... 1 per 16 ADA
40 COMPUTATION OF EXCEPTIONAL EDUCATION SUPPORT UNITS
41 Average Daily
42 Attendance Attendance Divisor Minimum Units Allowed
43 14 or more .... 14.5..................... 1 or more as computed
44 12 - 13.99.... -....................... 1
45 8 - 11.99.... -....................... .75
46 4 - 7.99.... -....................... .5
47 1 - 3.99.... -....................... .25
48 COMPUTATION OF ALTERNATIVE SCHOOL SECONDARY SUPPORT UNITS
49 Pupils in Attendance Attendance Divisor Minimum Units Allowed
50 12 or more.......... 12...................... 1 or more as computed
5
1 In applying these tables to any given separate attendance unit, no school
2 district shall receive less total money than it would receive if it had a
3 lesser average daily attendance in such separate attendance unit. In applying
4 the kindergarten table to a kindergarten program of less days than a full
5 school year, the support unit allowance shall be in ratio to the number of
6 days of a full school year. The tables for exceptional education and alterna-
7 tive school secondary support units shall be applicable only for programs
8 approved by the state department of education following rules established by
9 the state board of education. Moneys generated from computation of support
10 units for alternative schools shall be utilized for alternative school pro-
11 grams. School district administrative and facility costs may be included as
12 part of the alternative school expenditures.
13 7. State Distribution Factor per Support Unit. Divide educational support
14 program distribution funds, after subtracting the amounts necessary to pay the
15 obligations specified in subsection 2. of this section, by the total state
16 support units to secure the state distribution factor per support unit.
17 8. District Share of State Funds for Educational Support Program. Ascer-
18 tain a district's share of state funds for the educational support program as
19 follows:
20 a. District Contribution Calculation. Without including any allowance as
21 a credit for prepaid taxes, as provided in section 63-1607, Idaho Code,
22 the district contribution calculation shall be the rate determined under
23 subsection 3. of this section.
24 b. District Support Units. The number of support units for each school
25 district in the state shall be determined as follows:
26 (1) Divide the actual average daily attendance, excluding students
27 approved for inclusion in the exceptional child educational program,
28 for the administrative schools and each of the separate schools and
29 attendance units by the appropriate divisor from the tables of sup-
30 port units in this section, then add the quotients to obtain the
31 district's support units allowance for regular students, kindergarten
32 through grade 12 including alternative school secondary students.
33 Calculations in application of this subsection shall be carried out
34 to the nearest tenth.
35 (2) Divide the combined totals of the average daily attendance of
36 all preschool, handicapped, kindergarten, elementary, secondary and
37 juvenile detention center students approved for inclusion in the
38 exceptional child program of the district by the appropriate divisor
39 from the table for computation of exceptional education support units
40 to obtain the number of support units allowed for the district's
41 approved exceptional child program. Calculations for this subsection
42 shall be carried out to the nearest tenth when more than one (1) unit
43 is allowed.
44 (3) The total number of support units of the district shall be the
45 sum of the total support units for regular students, subsection
46 8.b.(1) of this section, and the support units allowance for the
47 approved exceptional child program, subsection 8.b.(2) of this sec-
48 tion.
49 c. Total District Allowance Educational Program. Multiply the district's
50 total number of support units, carried out to the nearest tenth, by the
51 state distribution factor per support unit and to this product add the
52 approved amount of programs of the district provided in subsection 2. of
53 this section to secure the district's total allowance for the educational
54 support program.
55 d. District Share. To secure the district's share of state apportionment,
6
1 subtract the amount of the local district contribution calculation, sub-
2 section 3. of this section, from the amount of the total district allow-
3 ance, subsection 8.c. of this section.
4 e. Adjustment of District Share. The contract salary of every noncertifi-
5 cated teacher shall be subtracted from the district's share as calculated
6 from the provisions of subsection 8.d. of this section.
7 SECTION 3. That Section 63-3638, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-3638. SALES TAX -- DISTRIBUTION. All moneys collected under this chap-
10 ter, except as may otherwise be required in section 63-3203, Idaho Code, shall
11 be distributed by the tax commission as follows:
12 (1) An amount of money shall be distributed to the state refund account
13 sufficient to pay current refund claims. All refunds authorized under this
14 chapter by the commission shall be paid through the state refund account, and
15 those moneys are continuously appropriated.
16 (2) Five million dollars ($5,000,000) per year is continuously appropri-
17 ated and shall be distributed to the permanent building fund, provided by sec-
18 tion 57-1108, Idaho Code.
19 (3) Four million eight hundred thousand dollars ($4,800,000) per year is
20 continuously appropriated and shall be distributed to the water pollution con-
21 trol account established by section 39-3605, Idaho Code.
22 (4) An amount equal to the sum required to be certified by the chairman
23 of the Idaho housing and finance association to the state tax commission pur-
24 suant to section 67-6211, Idaho Code, in each year is continuously appropri-
25 ated and shall be paid to any capital reserve fund, established by the Idaho
26 housing and finance association pursuant to section 67-6211, Idaho Code. Such
27 amounts, if any, as may be appropriated hereunder to the capital reserve fund
28 of the Idaho housing and finance association shall be repaid for distribution
29 under the provisions of this section, subject to the provisions of section
30 67-6215, Idaho Code, by the Idaho housing and finance association, as soon as
31 possible, from any moneys available therefor and in excess of the amounts
32 which the association determines will keep it self-supporting.
33 (5) An amount equal to the sum required by the provisions of section
34 63-709, Idaho Code, is continuously appropriated and shall be paid as provided
35 by section 63-709, Idaho Code.
36 (6) An amount required by the provisions of chapter 53, title 33, Idaho
37 Code.
38 (7) An amount required by the provisions of chapter 87, title 67, Idaho
39 Code.
40 (8) An amount required by the provisions of section 33-1002D, Idaho Code.
41 (9) One dollar ($1.00) on each application for certificate of title or
42 initial application for registration of a motor vehicle, snowmobile, all-
43 terrain vehicle or other vehicle processed by the county assessor or the Idaho
44 transportation department excepting those applications in which any sales or
45 use taxes due have been previously collected by a retailer, shall be a fee for
46 the services of the assessor of the county or the Idaho transportation depart-
47 ment in collecting such taxes, and shall be paid into the current expense fund
48 of the county or state highway account established in section 40-702, Idaho
49 Code.
50 (910) Thirteen and three-quarters percent (13.75%) is continuously appro-
51 priated and shall be distributed to the revenue sharing account which is cre-
52 ated in the state treasury, and the moneys in the revenue sharing account will
53 be paid in installments each calendar quarter by the tax commission as fol-
7
1 lows:
2 (a) Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
3 ious cities as follows:
4 (i) Fifty percent (50%) of such amount shall be paid to the various
5 cities, and each city shall be entitled to an amount in the propor-
6 tion that the population of that city bears to the population of all
7 cities within the state; and
8 (ii) Fifty percent (50%) of such amount shall be paid to the various
9 cities, and each city shall be entitled to an amount in the propor-
10 tion that the preceding year's market value for assessment purposes
11 for that city bears to the preceding year's market value for assess-
12 ment purposes for all cities within the state.
13 (b) Twenty-eight and two-tenths percent (28.2%) shall be paid to the var-
14 ious counties as follows:
15 (i) One million three hundred twenty thousand dollars ($1,320,000)
16 annually shall be distributed one forty-fourth (1/44) to each of the
17 various counties; and
18 (ii) The balance of such amount shall be paid to the various coun-
19 ties, and each county shall be entitled to an amount in the propor-
20 tion that the population of that county bears to the population of
21 the state;.
22 (c) Thirty-five and nine-tenths percent (35.9%) of the amount appropri-
23 ated in this subsection (910) shall be paid to the several counties for
24 distribution to the cities and counties as follows:
25 (i) Each city and county which received a payment under the provi-
26 sions of section 63-3638(e), Idaho Code, during the fourth quarter of
27 calendar year 1999, shall be entitled to a like amount during suc-
28 ceeding calendar quarters.
29 (ii) If the dollar amount of money available under this subsection
30 (910)(c) in any quarter does not equal the amount paid in the fourth
31 quarter of calendar year 1999, each city's and county's payment shall
32 be reduced proportionately.
33 (iii) If the dollar amount of money available under this subsection
34 (910)(c) in any quarter exceeds the amount paid in the fourth quarter
35 of calendar year 1999, each city and county shall be entitled to a
36 proportionately increased payment, but such increase shall not exceed
37 one hundred five percent (105%) of the total payment made in the
38 fourth quarter of calendar year 1999.
39 (iv) If the dollar amount of money available under this subsection
40 (910)(c) in any quarter exceeds one hundred five percent (105%) of
41 the total payment made in the fourth quarter of calendar year 1999,
42 any amount over and above such one hundred five percent (105%) shall
43 be paid fifty percent (50%) to the various cities in the proportion
44 that the population of the city bears to the population of all cities
45 within the state, and fifty percent (50%) to the various counties in
46 the proportion that the population of a county bears to the popula-
47 tion of the state; and
48 (d) Seven and seven-tenths percent (7.7%) of the amount appropriated in
49 this subsection (910) shall be paid to the several counties for distribu-
50 tion to special purpose taxing districts as follows:
51 (i) Each such district which received a payment under the provi-
52 sions of section 63-3638(e), Idaho Code, during the fourth quarter of
53 calendar year 1999, shall be entitled to a like amount during suc-
54 ceeding calendar quarters.
55 (ii) If the dollar amount of money available under this subsection
8
1 (810)(d) in any quarter does not equal the amount paid in the fourth
2 quarter of calendar year 1999, each special purpose taxing district's
3 payment shall be reduced proportionately.
4 (iii) If the dollar amount of money available under this subsection
5 (910)(d) in any quarter exceeds the amount distributed under para-
6 graph (i) of this subsection (910)(d), each special purpose taxing
7 district shall be entitled to a share of the excess based on the pro-
8 portion each such district's current property tax budget bears to the
9 sum of the current property tax budgets of all such districts in the
10 state. The state tax commission shall calculate district current
11 property tax budgets to include any unrecovered foregone amounts as
12 determined under section 63-802(1)(e), Idaho Code. When a special
13 purpose taxing district is situated in more than one (1) county, the
14 tax commission shall determine the portion attributable to the spe-
15 cial purpose taxing district from each county in which it is situ-
16 ated.
17 (iv) If special purpose taxing districts are consolidated, the
18 resulting district is entitled to a base amount equal to the sum of
19 the base amounts which were received in the last calendar quarter by
20 each district prior to the consolidation.
21 (v) If a special purpose taxing district is dissolved or
22 disincorporated, the state tax commission shall continuously distrib-
23 ute to the board of county commissioners an amount equal to the last
24 quarter's distribution prior to dissolution or disincorporation. The
25 board of county commissioners shall determine any redistribution of
26 moneys so received.
27 (vi) Taxing districts formed after January 1, 2001, are not entitled
28 to a payment under the provisions of this subsection (910)(d).
29 (vii) For purposes of this subsection (910)(d), a special purpose
30 taxing district is any taxing district which is not a city, a county
31 or a school district.
32 (101) Any moneys remaining over and above those necessary to meet and
33 reserve for payments under other subsections of this section shall be distrib-
34 uted to the general fund.
35 SECTION 4. That Section 63-316, Idaho Code, be, and the same is hereby
36 amended to read as follows:
37 63-316. ADJUSTMENT OF ASSESSED VALUE -- COMPLETION OF ASSESSMENT PROGRAM
38 BY STATE TAX COMMISSION -- PAYMENT OF COSTS. (1) Whenever the state tax com-
39 mission, after a hearing, determines that any county assessor or the county
40 commissioners in assessing property in the county subject to taxation have
41 failed to abide by, adhere to and conform with the laws of the state of Idaho
42 and the rules of the state tax commission in determining market value for
43 assessment purposes, the state tax commission shall order the county assessor
44 and county commissioners of such county to make the necessary changes or cor-
45 rections in such assessments and if the county assessor and the county commis-
46 sioners refuse or neglect to comply with such order, the state tax commission
47 is authorized to and shall forthwith adjust or change the property roll in
48 such county.
49 (2) In lieu of the hearings and actions permitted in subsection (1) of
50 this section, the state tax commission shall monitor each county's implementa-
51 tion of the continuing appraisal required in section 63-314, Idaho Code, and
52 may require each county to file such reports of its progress at implementation
53 of such continuing appraisals as the commission may find necessary. In the
9
1 event that the commission finds that any county is failing to meet the
2 requirements of section 63-314, Idaho Code, the commission may order that
3 county's indexing or appraisal or reappraisal programs be conducted under the
4 exclusive and complete control of the state tax commission and the results of
5 such programs shall be binding upon the county officers of the county for
6 which ordered. Payments for the actual cost of such programs shall be made
7 from the sales tax distribution created in section 63-3638, Idaho Code, and
8 the amount of such payments shall be withheld from the payments otherwise made
9 under the provisions of section 63-3638(910)(c) and (910)(d), Idaho Code, to
10 the county for which indexing, appraisal or reappraisal has been ordered, and
11 this subsection shall constitute the necessary appropriation to accomplish
12 such payments, any other provision of law notwithstanding.
13 SECTION 5. An emergency existing therefor, which emergency is hereby
14 declared to exist, this act shall be in full force and effect on and after its
15 passage and approval, and retroactive to January 1, 2003.
STATEMENT OF PURPOSE
RS 12437
In 1996 legislation was passed that provided property tax relief
to all the citizens of Idaho. A portion of the school
maintenance and operation property tax levy was replaced with
State sales tax receipts. The purpose of this legislation is to
provide a fixed amount of dollars to be distributed as property
tax relief for school support. This legislation will provide an
annual amount to be distributed for school support.
FISCAL IMPACT
Five million dollar savings to the General Fund.
Contact
Name: Representative Jim Clark
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 126