2003 Legislation
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HOUSE BILL NO. 193 – Ambulance dist/budget incease/when

HOUSE BILL NO. 193

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Daily Data Tracking History



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

Bill Text


                                                                        
                                                                        
  ||||              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 Purpose / Fiscal Impact


                  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