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H0193..................................................by REVENUE AND TAXATION
AMBULANCE DISTRICTS - BUDGETS - Amends existing law to provide for a budget
increase above the three percent property tax cap for ambulance districts if
certain conditions occur; and to provide, in the case of ambulance service
where no ambulance district exists, a budget increase above the three percent
cap if certain conditions occur.
02/07 House intro - 1st rdg - to printing
02/10 Rpt prt - to Rev/Tax
03/05 Rpt out - rec d/p - to 2nd rdg
03/06 2nd rdg - to 3rd rdg
Ret'd to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 193
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO LIMITATION ON BUDGET REQUESTS AND TAX CHARGES; AMENDING SECTION
3 63-802, IDAHO CODE, TO PROVIDE FOR A BUDGET INCREASE ABOVE THE THREE PER-
4 CENT CAP FOR AMBULANCE DISTRICTS IF CERTAIN CONDITIONS OCCUR AND TO PRO-
5 VIDE, IN THE CASE OF AMBULANCE SERVICE WHERE NO AMBULANCE DISTRICT EXISTS,
6 FOR A BUDGET INCREASE ABOVE THE THREE PERCENT CAP IF CERTAIN CONDITIONS
7 OCCUR; AND PROVIDING AN EFFECTIVE DATE.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 63-802, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 63-802. LIMITATION ON BUDGET REQUESTS -- LIMITATION ON TAX CHARGES --
12 EXCEPTIONS. (1) Except as provided in subsection (3) of this section for tax
13 year 1995, and each year thereafter, no taxing district shall certify a budget
14 request for an amount of property tax revenues to finance an annual budget
15 that exceeds the greater of:
16 (a) The dollar amount of property taxes certified for its annual budget
17 for any one (1) of the three (3) tax years preceding the current tax year,
18 whichever is greater, which amount may be increased by a growth factor of
19 not to exceed three percent (3%) plus the amount of revenue that would
20 have been generated by applying the levy of the previous year, not includ-
21 ing any levy described in subsection (4) of this section, to any increase
22 in market value subject to taxation resulting from new construction or
23 change of land use classification as evidenced by the value shown on the
24 new construction roll compiled pursuant to section 63-301A, Idaho Code;
25 and by the value of annexation during the previous calendar year, as cer-
26 tified by the state tax commission for market values of operating property
27 of public utilities and by the county assessor; or
28 (b) The dollar amount of property taxes certified for its annual budget
29 during the last year in which a levy was made; or
30 (c) The dollar amount of the actual budget request, if the taxing dis-
31 trict is newly created; or
32 (d) In the case of school districts, the restriction imposed in section
33 33-802, Idaho Code; or
34 (e) In the case of a nonschool district for which less than the maximum
35 allowable increase in the dollar amount of property taxes is certified
36 for annual budget purposes in any one (1) year, such a district may, in
37 any following year, recover the foregone increase by certifying, in addi-
38 tion to any increase otherwise allowed, an amount not to exceed one hun-
39 dred percent (100%) of the increase originally foregone. Said additional
40 amount shall be included in future calculations for increases as allowed;
41 or
42 (f) In the case of cities, if the immediately preceding year's levy sub-
43 ject to the limitation provided by this section, is less than 0.004, the
2
1 city may increase its budget by an amount not to exceed the difference
2 between 0.004 and actual prior year's levy multiplied by the prior year's
3 market value for assessment purposes. The additional amount must be
4 approved by sixty percent (60%) of the voters voting on the question at an
5 election called for that purpose and held on the date in May or November
6 provided by law, and may be included in the annual budget of the city for
7 purposes of this section; or
8 (g) A library district may submit to the electors within the district the
9 question of whether the budget from property tax revenues may be increased
10 beyond the amount authorized in this section, but not beyond the levy
11 authorized in section 33-2724, Idaho Code. The additional amount must be
12 approved by sixty-six and two-thirds percent (66 2/3%) or more of the
13 voters voting on the question at an election called for that purpose and
14 held on the May or November dates provided by section 34-106, Idaho Code.
15 If approved by the required minimum sixty-six and two-thirds percent
16 (66 2/3%) of the voters voting at the election, the new budget amount
17 shall be the base budget for the purposes of this section; or
18 (h) In the instance or case of cooperative service agencies, the restric-
19 tions imposed in sections 33-315 through 33-318, Idaho Code; or
20 (i) In the case of ambulance districts, pursuant to section 31-3908,
21 Idaho Code, if the immediately preceding year's levy subject to the limi-
22 tation provided by this section, is less than four-hundredths percent
23 (.04%), the ambulance district may increase its budget by an amount not to
24 exceed the difference between four-hundredths percent (.04%) and the
25 actual prior year's levy multiplied by the prior year's market value for
26 assessment purposes. The additional amount must be approved by sixty-six
27 and two-thirds percent (66 2/3%) of the voters voting on the question at
28 an election called for that purpose and held on the date in May or Novem-
29 ber provided by law, and may be included in each succeeding annual budget
30 of the ambulance district for purposes of this section; or
31 (j) In the case of ambulance service, where no ambulance district exists,
32 pursuant to section 31-3901, Idaho Code, if the immediately preceding
33 year's levy subject to the limitation provided by this section is less
34 than two-hundredths percent (.02%), the ambulance service budget may be
35 increased by an amount not to exceed the difference between two-hundredths
36 percent (.02%) and the actual prior year's levy multiplied by the prior
37 year's market value for assessment purposes. The additional amount must be
38 approved by sixty-six and two-thirds percent (66 2/3%) of the voters vot-
39 ing on the question at an election called for that purpose and held on the
40 date in May or November provided by law, and may be included in each suc-
41 ceeding annual ambulance service budget for purposes of this section.
42 (2) In the case of fire districts, during the year immediately following
43 the election of a public utility or public utilities to consent to be provided
44 fire protection pursuant to section 31-1422, Idaho Code, the maximum amount of
45 property tax revenues permitted in subsection (1) of this section may be
46 increased by an amount equal to the current year's taxable value of the con-
47 senting public utility or public utilities multiplied by that portion of the
48 prior year's levy subject to the limitation provided by subsection (1) of this
49 section.
50 (3) No board of county commissioners shall set a levy, nor shall the
51 state tax commission approve a levy for annual budget purposes which exceeds
52 the limitation imposed in subsection (1) of this section, unless authority to
53 exceed such limitation has been approved by a majority of the taxing
54 district's electors voting on the question at an election called for that pur-
55 pose and held pursuant to section 34-106, Idaho Code, provided however, that
3
1 such voter approval shall be for a period of not to exceed two (2) years.
2 (4) The amount of property tax revenues to finance an annual budget does
3 not include revenues from nonproperty tax sources, and does not include reve-
4 nue from levies that are voter approved for bonds, override levies or supple-
5 mental levies, plant facilities reserve fund levies, school emergency fund
6 levies or for levies applicable to newly annexed property or for levies
7 applicable to new construction as evidenced by the value of property subject
8 to the occupancy tax pursuant to section 63-317, Idaho Code, for the preceding
9 tax year.
10 SECTION 2. This act shall be in full force and effect on and after Janu-
11 ary 1, 2004.
Statement of PurposeRS 12750
Neither federal government Medicare payments nor state
government grants provide adequate funding to cover the
costs of providing ambulance and emergency medical services.
In fact, recent federal law prohibits counties from seeking
reimbursement from Medicare patients for these services.
Furthermore, limitations on property tax increases do not
allow the collection of sufficient funds within the county
or district to cover these costs.
This bill removes the 3% property tax limitation in
order to recover the shortfall in revenues to ambulance and
emergency medical services created by the federal
prohibition. By 66 2/3% voter approval, counties or
districts responsible for these services may increase the
levy limit to meet these needs.
Fiscal Note
There will be no fiscal impact to the state general
fund and no immediate impact to local property taxpayers.
However, levy increases may result in counties or districts
providing such services, where voter approval has been
given.
Contact: Idaho Association of Counties Phone: 345-
9126
Dan Chadwick, Tony Poinelli, Maggie Mahoney
STATEMENT OF PURPOSE/FISCAL NOTE H 193