2003 Legislation
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HOUSE BILL NO. 255 – Property, charter school, tax exmpt

HOUSE BILL NO. 255

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View Engrossed Bill (Original Bill with Amendment(s) Incorporated)

View Statement of Purpose / Fiscal Impact



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Daily Data Tracking History



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

Bill Text


                                                                        
                                                                        
  ||||              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.

Amendment


                                                                        
                                                                        
  ||||              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".

Engrossed Bill (Original Bill with Amendment(s) Incorporated)


                                                                        
                                                                        
  ||||              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 / Fiscal Impact



                       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