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H0255aaS............................................by REVENUE AND TAXATION
PROPERTY - CHARTER SCHOOLS - Amends existing law to provide that property
used primarily for charter school purposes is exempt from property
taxation; and to provide for the assessment of property used for charter
school purposes and business purposes.
02/12 House intro - 1st rdg - to printing
02/13 Rpt prt - to Rev/Tax
02/19 Rpt out - rec d/p - to 2nd rdg
02/20 2nd rdg - to 3rd rdg
02/21 3rd rdg - PASSED - 63-0-7
AYES -- Andersen, Barraclough, Barrett, Bauer, Bedke, Bell, Bieter,
Black, Block, Boe, Bolz, Bradford, Cannon, Clark, Collins, Crow,
Cuddy, Deal, Denney, Douglas, Eberle, Edmunson, Ellsworth, Eskridge,
Field(23), Gagner, Garrett, Harwood, Henbest, Jaquet, Jones, Kellogg,
Kulczyk, Lake, Langford, Langhorst, Martinez, McGeachin, McKague,
Meyer, Miller, Moyle, Nielsen, Raybould, Ridinger, Ring, Ringo,
Roberts, Rydalch, Sali, Sayler, Schaefer(Schaefer), Shepherd,
Shirley, Skippen, Smith(30), Smylie, Snodgrass, Tilman, Trail, Wills,
Wood, Mr. Speaker
NAYS -- None
Absent and excused -- Campbell, Field(18), Mitchell, Naccarato,
Robison, Smith(24), Stevenson
Floor Sponsor - Tilman
Title apvd - to Senate
02/24 Senate intro - 1st rdg - to Loc Gov
02/27 Rpt out - rec d/p - to 2nd rdg
02/28 2nd rdg - to 3rd rdg
03/06 To 14th Ord
03/10 Rpt out amen - to 1st rdg as amen
03/11 1st rdg - to 2nd rdg as amen
03/12 2nd rdg - to 3rd rdg as amen
03/13 3rd rdg as amen - PASSED - 33-0-2
AYES -- Andreason(Rouse), Bailey, Brandt, Bunderson, Burkett,
Burtenshaw, Calabretta, Cameron, Compton, Darrington, Davis, Geddes,
Goedde, Hill, Ingram, Kennedy, Keough, Little, Lodge, Malepeai,
Marley, McKenzie, McWilliams, Noble, Noh, Pearce, Richardson,
Schroeder, Stegner, Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- Gannon, Sorensen
Floor Sponsor - Werk
Title apvd - to House
03/14 House concurred in Senate amens - to engros
03/17 Rpt engros - 1st rdg - to 2nd rdg as amen
03/19 2nd rdg - to 3rd rdg as amen
03/27 3rd rdg as amen- PASSED - 69-0-1
AYES -- Andersen, Barraclough, Barrett, Bauer, Bedke, Bell, Bieter,
Black, Block, Boe, Bolz, Bradford, Campbell, Cannon, Clark, Collins,
Crow, Cuddy, Deal, Denney, Douglas, Eberle, Edmunson, Ellsworth,
Eskridge, Field(18), Field(23), Gagner, Garrett, Harwood,
Henbest(Bray), Jaquet, Jones, Kellogg, Kulczyk, Lake, Langford,
Langhorst, Martinez, McGeachin, McKague, Miller, Mitchell, Moyle,
Nacarrato, Nielsen, Raybould, Ridinger, Ring, Ringo, Roberts,
Robison, Rydalch, Sali, Sayler, Schaefer, Shepherd, Shirley, Skippen,
Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Tilman, Trail,
Wills, Wood, Mr. Speaker
NAYS -- None
Absent and excused -- Meyer
Floor Sponsor - Tilman
Title apvd - to enrol
03/28 Rpt enrol - Sp signed
03/31 Pres signed
04/01 To Governor
04/04 Governor signed
Session Law Chapter 222
Effective: 01/01/03
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 255
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO EXEMPTIONS FROM PROPERTY TAXATION; AMENDING SECTION 63-602E, IDAHO
3 CODE, TO PROVIDE THAT PROPERTY USED FOR CHARTER SCHOOL PURPOSES IS EXEMPT
4 FROM TAXATION AND TO PROVIDE FOR ASSESSMENT OF PROPERTY USED FOR CHARTER
5 SCHOOL PURPOSES AND BUSINESS PURPOSES; DECLARING AN EMERGENCY AND PROVID-
6 ING RETROACTIVE APPLICATION.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-602E, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-602E. PROPERTY EXEMPT FROM TAXATION -- PROPERTY USED FOR SCHOOL OR
11 EDUCATIONAL PURPOSES. (1) The following property is exempt from taxation: all
12 property used exclusively for nonprofit school or educational purposes, prop-
13 erty used for charter school purposes, and all property from which no profit
14 is derived and which is held or used exclusively for endowment, building or
15 maintenance purposes of schools or educational institutions.
16 (2) If property is used for charter school purposes and for business pur-
17 poses from which a revenue is derived, which revenue is not related to the
18 educational purpose for which the charter school exists, the assessor shall
19 determine the value of the entire property, of the part used for charter
20 school purposes, and of the part used for such unrelated business purposes.
21 The portion of the building used for charter school purposes and for business
22 purposes related to the educational purposes for which the charter school
23 exists shall be exempt from taxation.
24 SECTION 2. An emergency existing therefor, which emergency is hereby
25 declared to exist, this act shall be in full force and effect on and after its
26 passage and approval, and retroactively to January 1, 2003.
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
Moved by Schroeder
Seconded by Werk
IN THE SENATE
SENATE AMENDMENT TO H.B. NO. 255
1 AMENDMENTS TO SECTION 1
2 On page 1 of the printed bill, in line 21, following "business" insert:
3 "and administration of"; in line 22, delete "purposes related to the educa-
4 tional purposes for which"; and in line 23, delete "exists".
Moved by Goedde
Seconded by Schroeder
IN THE SENATE
SENATE AMENDMENT TO H.B. NO. 255
5 AMENDMENT TO SECTION 1
6 On page 1 of the printed bill, in line 16, following "used" insert: "pri-
7 marily".
8 CORRECTION TO TITLE
9 On page 1, in line 3, following "USED" insert: "PRIMARILY".
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 255, As Amended in the Senate
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO EXEMPTIONS FROM PROPERTY TAXATION; AMENDING SECTION 63-602E, IDAHO
3 CODE, TO PROVIDE THAT PROPERTY USED PRIMARILY FOR CHARTER SCHOOL PURPOSES
4 IS EXEMPT FROM TAXATION AND TO PROVIDE FOR ASSESSMENT OF PROPERTY USED FOR
5 CHARTER SCHOOL PURPOSES AND BUSINESS PURPOSES; DECLARING AN EMERGENCY AND
6 PROVIDING RETROACTIVE APPLICATION.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-602E, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-602E. PROPERTY EXEMPT FROM TAXATION -- PROPERTY USED FOR SCHOOL OR
11 EDUCATIONAL PURPOSES. (1) The following property is exempt from taxation: all
12 property used exclusively for nonprofit school or educational purposes, prop-
13 erty used for charter school purposes, and all property from which no profit
14 is derived and which is held or used exclusively for endowment, building or
15 maintenance purposes of schools or educational institutions.
16 (2) If property is used primarily for charter school purposes and for
17 business purposes from which a revenue is derived, which revenue is not
18 related to the educational purpose for which the charter school exists, the
19 assessor shall determine the value of the entire property, of the part used
20 for charter school purposes, and of the part used for such unrelated business
21 purposes. The portion of the building used for charter school purposes and for
22 business and administration of the charter school shall be exempt from taxa-
23 tion.
24 SECTION 2. An emergency existing therefor, which emergency is hereby
25 declared to exist, this act shall be in full force and effect on and after its
26 passage and approval, and retroactively to January 1, 2003.
STATEMENT OF PURPOSE
RS 12848
The purpose of this legislation is to provide that property used
for Charter School purposes is exempt from taxation.
FISCAL IMPACT
No impact on the General Fund and minimal impact on local tax
revenues.
Contact
Name: Rep. Fred D. Tilman
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 255