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H0148..................................................by REVENUE AND TAXATION
PROPERTY TAX ASSESSMENTS - APPEALS - Amends existing law to require that all
appeals of property tax assessments be received by the clerk of the Board of
Equalization on or before the third Monday in June instead of the fourth
Monday in June; and to require that certain administrative work be completed
by county officials by the third Monday in June.
02/05 House intro - 1st rdg - to printing
02/06 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. 148
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO APPEALS FROM PROPERTY TAX ASSESSMENTS; AMENDING SECTION 63-301,
3 IDAHO CODE, TO REQUIRE THE ASSESSOR TO COMPLETE ASSESSMENT OF ALL PROPERTY
4 ON OR BEFORE THE THIRD MONDAY IN JUNE; AMENDING SECTION 63-310, IDAHO
5 CODE, TO REQUIRE THE ASSESSOR TO CERTIFY COMPLETION OF THE PROPERTY ROLL
6 ON OR BEFORE THE THIRD MONDAY IN JUNE; AMENDING SECTION 63-311, IDAHO
7 CODE, TO REQUIRE THE ASSESSOR TO ASSESS ALL PROPERTY DISCOVERED BETWEEN
8 THE THIRD MONDAY IN JUNE AND THE FOURTH MONDAY IN NOVEMBER AND TO MAKE A
9 TECHNICAL CORRECTION; AMENDING SECTION 63-501, IDAHO CODE, TO REQUIRE THE
10 COUNTY BOARD OF EQUALIZATION TO CONVENE ONCE EACH MONTH UNTIL THE THIRD
11 MONDAY IN JUNE AND TO REQUIRE THE COUNTY BOARD OF EQUALIZATION TO HEAR
12 ASSESSMENT APPEALS WHICH ARE RECEIVED ON OR BEFORE THE THIRD MONDAY IN
13 JUNE; AMENDING SECTION 63-501A, IDAHO CODE, TO REQUIRE ALL APPEALS OF
14 PROPERTY TAX ASSESSMENTS BE RECEIVED BY THE CLERK OF THE BOARD OF EQUAL-
15 IZATION ON OR BEFORE THE THIRD MONDAY IN JUNE; AND AMENDING SECTION
16 63-707, IDAHO CODE, TO REQUIRE THE COUNTY ASSESSOR TO CERTIFY THE PROPERTY
17 TAX REDUCTION ROLL BY THE THIRD MONDAY IN JUNE.
18 Be It Enacted by the Legislature of the State of Idaho:
19 SECTION 1. That Section 63-301, Idaho Code, be, and the same is hereby
20 amended to read as follows:
21 63-301. TIME OF ASSESSMENT -- PROPERTY ROLL, SUBSEQUENT PROPERTY ROLL AND
22 MISSED PROPERTY ROLL. (1) The assessor shall complete an assessment of all
23 real and personal property in his county which is subject to assessment by him
24 on or before the fourth third Monday of June. In making such assessment, the
25 assessor shall determine, according to recognized appraisal methods and tech-
26 niques, the market value for assessment purposes of real and personal prop-
27 erty. Said assessments shall be entered on the property roll. After the afore-
28 said date, any property which has been omitted from the property roll shall
29 be entered on the subsequent property roll and submitted to the county commis-
30 sioners meeting as a board of equalization, from the fourth Monday of November
31 through the first Monday of December of the current year, or entered on the
32 missed property roll and submitted during the county board of equalization's
33 monthly meeting in January of the following year.
34 (2) The market value for assessment purposes of each parcel of property
35 subject to assessment shall be listed on the appropriate roll, as defined in
36 subsection (1) of this section, by category of property established and
37 defined pursuant to section 63-109, Idaho Code.
38 SECTION 2. That Section 63-310, Idaho Code, be, and the same is hereby
39 amended to read as follows:
40 63-310. COMPLETION AND DELIVERY OF PROPERTY ROLL. The assessor must cer-
41 tify the completion of the property roll on or before the fourth third Monday
2
1 of June in each year, and must, on or before that date, deliver the completed
2 property roll, together with all claims for exemptions from assessment or tax-
3 ation to the clerk of the board. The property roll and claims for exemptions
4 must remain in the office of the clerk until the second Monday of July for the
5 inspection of all persons interested.
6 SECTION 3. That Section 63-311, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-311. COMPLETION AND DELIVERY OF SUBSEQUENT AND MISSED PROPERTY ROLLS.
9 (1) The assessor shall assess all personal property and all improvements to
10 real property except as otherwise provided in section 63-317, Idaho Code,
11 which have been completed or discovered between the fourth third Monday of
12 June and the fourth Monday of November and which were not included on the
13 property roll delivered on the fourth third Monday of June, and shall enter
14 such assessments on the subsequent property roll to be delivered to the clerk
15 of the board on the fourth Monday of November of the current year.
16 (2) If other real or personal property is discovered and assessed between
17 the fourth Monday of November and December 31st, it shall be assessed and
18 entered on the missed property roll to be delivered to the clerk of the board
19 on the first Monday of January of the following year.
20 (3) Personal property coming into the state from without the state after
21 the first day of January shall be assessed as of the date of its entry into
22 the state as follows;: if before the first day of April, for its full market
23 value for assessment purposes; if on the first day of April and before the
24 first day of July, for three-fourths (3/4) of its full market value for
25 assessment purposes; if on the first day of July and before the first day of
26 October, for one-half (1/2) of its full market value for assessment purposes;
27 and if on the first day of October and on or before the thirty-first day of
28 December, for one-fourth (1/4) of its full market value for assessment pur-
29 poses, and the taxes so levied thereupon shall be a first and prior lien on
30 such property from the date of its entry into the state so assessed, and upon
31 all other personal or real property, belonging to the same owner, and no per-
32 sonal property of any kind shall be exempt from such lien.
33 SECTION 4. That Section 63-501, Idaho Code, be, and the same is hereby
34 amended to read as follows:
35 63-501. MEETING OF COMMISSIONERS AS A BOARD OF EQUALIZATION. (1) The
36 county commissioners of each county shall convene as a board of equalization
37 at least once in every month of the year up to the fourth third Monday of June
38 for the purpose of equalizing the assessments of property on the property roll
39 and shall meet on the aforesaid date in each year:
40 (a) To complete the equalization of assessments on all property which has
41 not yet been equalized;
42 (b) To grant, allow or deny applications for exemption from property tax
43 valuation; and
44 (c) To hear appeals of assessment of property which are received on or
45 before the end of each county's normal business hours on the fourth third
46 Monday of June.
47 Upon meeting to complete the equalization of assessments, the board of equal-
48 ization shall continue in session from day to day until equalization of the
49 assessments of such property has been completed and shall also hear and deter-
50 mine complaints upon allowing or disallowing exemptions under chapter 6, title
51 63, Idaho Code. The board of equalization must complete such business and
3
1 adjourn as a board of equalization on the second Monday of July, provided that
2 the board of equalization may adjourn any time prior to the aforesaid date
3 when they have completed all of the business as a board of equalization.
4 The county assessor or his designee shall attend all meetings of the
5 county commissioners in session as a board of equalization and he may make any
6 statements or introduce testimony and examine witnesses on questions before
7 the board of equalization relating to the assessments.
8 (2) The county commissioners of each county in this state shall meet as a
9 board of equalization on the fourth Monday of November in each year for the
10 purpose of:
11 (a) Equalizing the assessments of all property entered upon the subse-
12 quent property roll;
13 (b) Determining complaints and hearing appeals in regard to the assess-
14 ment of such property;
15 (c) Allowing or disallowing exemptions and cancellations claimed under
16 the provisions of this title affecting the assessment or taxation of prop-
17 erty entered upon the rolls, and having a settlement with the assessor and
18 tax collector.
19 The board of equalization shall complete its business and adjourn on or
20 before the first Monday of December in each year, but if other personal or
21 real property is discovered and assessed after the subsequent board of equal-
22 ization has adjourned, and is entered on the missed property roll, the tax-
23 payer may appeal that assessment to the county commissioners meeting as a
24 board of equalization, for the purposes stated in subsection (2)(a), (b) and
25 (c) of this section, during its monthly meeting in January of the following
26 year, provided however, that said meeting must be no sooner than the first
27 Monday in January.
28 SECTION 5. That Section 63-501A, Idaho Code, be, and the same is hereby
29 amended to read as follows:
30 63-501A. TAXPAYER'S RIGHT TO APPEAL. (1) Taxpayers may file an appeal of
31 an assessment with the county board of equalization. An appeal shall be made
32 in writing on a form provided by the county board of equalization or assessor
33 and must identify the taxpayer, the property which is the subject of the
34 appeal and the reason for the appeal. An appeal of an assessment listed on the
35 property roll must be filed on or before the end of the county's normal busi-
36 ness hours received by the clerk of the county board of equalization on or
37 before the end of the county's normal business hours on the fourth third Mon-
38 day of June. An appeal of an assessment listed on the subsequent property roll
39 must be filed received by the clerk of the county board of equalization on or
40 before the end of the county's normal business hours on the fourth Monday of
41 November. An appeal of an assessment listed on the missed property roll must
42 be filed received by the clerk of the county board of equalization on or
43 before the board of equalization adjourns on the day of its January meeting.
44 The board of equalization may consider an appeal only if it is timely filed
45 received by the clerk of the county board of equalization.
46 (2) Appeals from the county board of equalization shall be made pursuant
47 to section 63-511, Idaho Code.
48 SECTION 6. That Section 63-707, Idaho Code, be, and the same is hereby
49 amended to read as follows:
50 63-707. PROCEDURE AFTER CLAIM APPROVAL. (1) Immediately after claims have
51 been approved by the board of equalization, the county assessor shall prepare
4
1 a property tax reduction roll, which shall be in addition to the property
2 roll, the subsequent property roll and missed property rolls which property
3 tax reduction roll shall show:
4 (a) The name of the taxpayer;
5 (b) The description of the property for which a reduction in property
6 taxes is claimed, suitably detailed to meet the requirements of the indi-
7 vidual county;
8 (c) The property's prior year's market value for assessment purposes or
9 the assessor's best estimate of current market value for assessment pur-
10 poses; and
11 (d) The amount of tax reduction for which the applicant is eligible as
12 determined by the income of the claimant and, if applicable, the
13 claimant's spouse, pursuant to sections 63-704 and 63-705, Idaho Code.
14 (2) As soon as possible, but in any event by no later than the fourth
15 third Monday of June, the property tax reduction roll shall be certified to
16 the county auditor and to the state tax commission in the manner prescribed by
17 rules promulgated by the state tax commission. The property tax reduction roll
18 shall be accompanied by a copy of the claim forms for disapproved claims, when
19 requested by the state tax commission and a copy of the approved claims form.
20 (3) (a) As soon as possible, but in any event by no later than the fourth
21 Monday of October, the county auditor shall complete the property tax
22 reduction roll by adding the following information:
23 (i) The current year's levy for the code area in which the property
24 is situated;
25 (ii) The amount of property tax reduction claimed based on the cur-
26 rent year's market value for assessment purposes and the current
27 year's levy; and
28 (iii) The current year's market value for assessment purposes.
29 (b) As soon as possible, but in any event no later than the fourth Monday
30 of October, the county auditor shall certify the completed property tax
31 reduction roll to the state tax commission in the manner prescribed by
32 rules promulgated by the state tax commission.
33 (4) The state tax commission shall calculate the total of all claims for
34 reduction in property taxes from current year's property taxes, evidenced by
35 the abstracts and claims forms from all the counties. Each county auditor
36 shall be notified by the third Monday in November of the amount of property
37 tax reduction to be granted.
38 (5) The state tax commission may audit each and every claim submitted to
39 it, and, any other provision of law notwithstanding, may utilize income tax
40 returns filed by the claimant or by the claimant's spouse to determine the
41 income of the claimant or the claimant's spouse.
42 (6) If it is determined by the state tax commission that a claim is erro-
43 neous, the tax commission shall disapprove so much of the claim as necessary
44 in order to conform with statutory standards. The tax commission shall provide
45 the claimant, or the person or entity acting on behalf of the claimant, writ-
46 ten notice of the tax commission's intent to disapprove all or a portion of
47 the claim. The claimant, or the person or entity acting on behalf of the
48 claimant, shall have fourteen (14) days to make written protest to the tax
49 commission of the intended action. The claimant, or the person or entity act-
50 ing on behalf of the claimant, may submit additional information and may
51 request an informal hearing with the commission. If the claimant, or the per-
52 son or entity acting on behalf of the claimant, fails to make written protest
53 within fourteen (14) days, the tax commission shall provide written notice of
54 disapproval to the claimant, or the person or entity acting on behalf of the
55 claimant, by the fourth Monday of October and to the county auditor of the
5
1 county from which the claim was received. Any claimant, or person or entity
2 acting on behalf of the claimant, whose claim is disapproved in whole or in
3 part by the state tax commission may:
4 (a) File a claim with the county commissioners for a special cancellation
5 pursuant to section 63-711, Idaho Code;
6 (b) Appeal such disapproval by the state tax commission to the board of
7 tax appeals or to the district court of the county of residence of the
8 taxpayer within thirty (30) days.
STATEMENT OF PURPOSE RS 12749
Currently, taxpayers must file appeals of property tax
assessment by the fourth Monday in June. The county boards
of equalization must meet from the fourth Monday in June
through the second Monday in July for the purposes of
equalizing assessments. With the number of appeals being
filed, this three-week period has become an insufficient
period of time in which to conduct the business of the
board of equalization, including scheduling meetings
between the county assessor and the taxpayer to solve
issues without the necessity of a formal board of
equalization hearing.
To correct this problem, this legislation moves the filing
deadline to the third Monday in June. Although this
reduces the time frame for filing appeals by one week, it
allows county boards of equalization more time to
adequately conclude their duties and still allows
sufficient time for the property owner to file an appeal
while encouraging the negotiation of solutions outside of
the board of equalization process.
FISCAL IMPACT
No fiscal impact.
Contact: Idaho Association of Counties
Dan Chadwick Tony Poienlli, Maggie Mahoney
Phone: 345-9126
STATEMENT OF PURPOSE/FISCAL NOTE H 148