2003 Legislation
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HOUSE BILL NO. 142 – Property appraisal/tax purpose/time


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Daily Data Tracking History

H0142..................................................by REVENUE AND TAXATION
PROPERTY - APPRAISALS - Amends existing law to specify a timeline for the
appraisal of all taxable property in a county.
02/04    House intro - 1st rdg - to printing
02/05    Rpt prt - to Rev/Tax
02/11    Rpt out - rec d/p - to 2nd rdg
02/12    2nd rdg - to 3rd rdg
02/13    3rd rdg - PASSED - 67-1-2
      AYES -- Andersen, Barraclough, Barrett, Bauer, Bedke, Bell, 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, Jaquet,
      Kellogg, Kulczyk, Lake, Langford, Langhorst, Martinez, McGeachin,
      McKague, Meyer, Miller, Mitchell, Naccarato, Nielsen, Raybould,
      Ridinger, Ring, Ringo, Roberts, Robison, Rydalch, Sali, Sayler,
      Schaefer(Schaefer), Shepherd, Shirley, Skippen, Smith(30), Smith(24),
      Smylie, Snodgrass, Stevenson, Tilman, Trail, Wills, Wood, Mr. Speaker
      NAYS -- Moyle
      Absent and excused -- Bieter, Jones
    Floor Sponsor - Raybould
    Title apvd - to Senate
02/14    Senate intro - 1st rdg - to Loc Gov
02/18    Rpt out - rec d/p - to 2nd rdg
02/19    2nd rdg - to 3rd rdg
02/21    3rd rdg - PASSED - 34-0-1
      AYES -- Andreason, Brandt, Bunderson, Burkett, Burtenshaw, Calabretta,
      Cameron, Compton, Darrington, Davis, Malepeai(Ellis), Gannon, Geddes,
      Goedde, Hill, Ingram, Kennedy, Keough, Little, Lodge, Marley, McKenzie,
      McWilliams, Noble, Noh, Pearce, Richardson, Schroeder, Sorensen,
      Stegner, Stennett, Sweet, Werk, Williams
      NAYS -- None
      Absent and excused -- Bailey
    Floor Sponsor - Compton
    Title apvd - to House
02/24    To enrol
02/25    Rpt enrol - Sp signed
02/26    Pres signed
02/27    To Governor
03/05    Governor signed
         Session Law Chapter 34
         Effective: 07/01/03

Bill Text

  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-seventh Legislature                 First Regular Session - 2003
                              IN THE HOUSE OF REPRESENTATIVES
                                     HOUSE BILL NO. 142
                             BY REVENUE AND TAXATION COMMITTEE
  1                                        AN ACT
  5    Be It Enacted by the Legislature of the State of Idaho:
  6        SECTION  1.  That  Section  63-314, Idaho Code, be, and the same is hereby
  7    amended to read as follows:
  9    shall  be  the duty of the county assessor of each county in the state to con-
 10    duct and carry out a continuing program of valuation of all taxable properties
 11    under his jurisdiction pursuant to such rules as the state tax commission  may
 12    prescribe, to the end that all parcels of property under the assessor's juris-
 13    diction  are  assessed  at  current  market value. In order to promote uniform
 14    assessment of property in the  state  of  Idaho,  taxable  property  shall  be
 15    appraised  or  indexed  annually  to reflect current market value. In order to
 16    achieve this goal, at least twenty percent (20%) of the taxable properties  in
 17    the county shall be included in each year's appraisal, resulting in a complete
 18    appraisal of all taxable property in a county shall be appraised at least once
 19    every  five  (5) years, except as provided in subsection (6). of this section.
 20    Beginning in 2003, or year one (1) of any five (5) year cycle  not  less  than
 21    fifteen  percent  (15%)  of  the  taxable  properties  in  the county shall be
 22    appraised during that year; by the end of year two (2) not less  than  thirty-
 23    five  percent  (35%)  of  the taxable properties in the county shall have been
 24    appraised during that year and the previous year; by the end of year three (3)
 25    not less than fifty-five percent (55%) of the taxable properties in the county
 26    shall have been appraised during that year and the previous two (2) years;  by
 27    the  end of year four (4) not less than seventy-five percent (75%) of the tax-
 28    able properties in the county shall have been appraised during that  year  and
 29    the  previous three (3) years; and by the end of year five (5) all one hundred
 30    percent (100%) of the taxable properties within the  county  shall  have  been
 31    appraised during that year and the previous four (4) years. Annually, all tax-
 32    able  property,  not  actually  appraised  each that year, shall be indexed to
 33    reflect current market value for assessment purposes using market value  prop-
 34    erty  transactions and results of the annual appraisal of twenty percent (20%)
 35    of the taxable property. The county assessor shall maintain in the  respective
 36    offices  sufficient  records  to show when each parcel or item of property was
 37    last appraised. The appraisal required by this section shall  include  a  plan
 38    outlining  the  continuing  valuation program. Said plan shall be submitted to
 39    the state tax commission for approval on or before the first Monday in  Febru-
 40    ary,  1997, and no less frequently than every fifth year thereafter. The state
 41    tax commission shall not approve any plan that fails to provide  for  adequate
 42    appraisal and valuation of all taxable properties in any county.
 43        (2)  The state tax commission is hereby authorized, empowered and directed
  1    to promulgate rules for the implementation of this program, and to provide any
  2    such  county assessor with such supervision and technical assistance as may be
  3    necessary.
  4        (3)  The county commissioners of each county shall  furnish  the  assessor
  5    with  such  additional funds and personnel as may be required to carry out the
  6    program hereby provided, and for this purpose may levy annually a property tax
  7    of not to exceed four-hundredths  percent  (.04%)  of  the  market  value  for
  8    assessment  purposes on all taxable property in the county to be collected and
  9    paid into the county treasury and appropriated to the property valuation  fund
 10    which is hereby created.
 11        (4)  If compliance with the requirements of subsection (1) of this section
 12    is  not  obtained,  or if any county fails to meet the goals set in subsection
 13    (1), of this section, the state tax commission may proceed as required by sec-
 14    tion 63-316, Idaho Code. If a county fails to meet the timelines in subsection
 15    (1), the state tax commission shall require a remediation plan.
 16        (5)  As used in this section the term "adequate appraisal and valuation of
 17    all taxable properties in any county" means a process which includes  a  field
 18    inspection  of  at  least  twenty percent (20%) of the taxable properties each
 19    year not less than the number of taxable  properties  necessary  to  meet  the
 20    requirements  of subsection (1). Appraisal also includes collection, verifica-
 21    tion and analysis of market value sales, applicable income  and  expense  data
 22    and  building cost information, and application of this information to predict
 23    market value.
 24        (6)  The board of county commissioners may request that  the  Idaho  state
 25    tax  commission  grant  an extension of the five (5) year reappraisal deadline
 26    set forth in subsection (1). of this section. The request shall be in  writing
 27    and  shall  set  forth the reason(s) that the county is unable to complete the
 28    reappraisal process as required by subsection (1) of this  section  and  shall
 29    set  forth  the  measures  the  county will undertake in order to complete the
 30    reappraisal program within the extension of time requested. In no  case  shall
 31    an  extension  exceed  two  (2) years. The state tax commission may approve or
 32    deny any request for an extension and shall notify the board of county commis-
 33    sioners of its decision in writing. The state tax commission shall not approve
 34    any extension absent a showing by the county of  extraordinary  circumstances.
 35    Extraordinary  circumstances  may  include,  but  are  not limited to, natural
 36    disasters or unforeseen circumstances that result in extreme  financial  hard-
 37    ship  to  the county. Circumstances that will not qualify for an extension may
 38    include, but are not limited to, failure to adequately fund the county  valua-
 39    tion  program  as provided by this section, malfeasance, or mismanagement by a
 40    current elected official. The state tax commission shall not grant the  exten-
 41    sion  provided in this section if studies conducted by the commission indicate
 42    that any category of property affected by such extension is  not  assessed  at
 43    market value.
 44        (7)  The  Idaho  state tax commission shall report back to the Idaho house
 45    of representatives revenue and taxation committee and the senate local govern-
 46    ment and taxation committee whenever an extension authorized under  subsection
 47    (6) of this section is granted.

Statement of Purpose / Fiscal Impact

                      STATEMENT OF PURPOSE
                                           RS 12744
    Currently, Assessors are required to revalue twenty percent (20%)
    of the properties within their county each year, completing the
    entire process every five years. This legislation allows County
    Assessors five percent (5%) flexibility within their five-year
    revaluation process of properties.
    Varying physical and economic characteristics of the forty-four
    (44) counties in Idaho, such as degree of complexity of
    appraisals, physical landscape, high volume of new construction
    and loss of appraisal staff can make it difficult for Assessors
    to complete exactly 20% of the properties each year. Other years,
    Assessors may be able to complete more than 20%. This legislation
    would allow the Assessor to set a plan based on the needs and
    resources of the individual county, still guaranteeing that the
    process is complete within five years but allowing for
                           FISCAL NOTE
                                   No fiscal impact.
    CONTACT:  Idaho Association of Counties      Phone: 345-9126
              Dan Chadwick, Tony Poinelli, Maggie Mahoney
    STATEMENT OF PURPOSE/FISCAL IMPACT                      H 142