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H0649...............................................by REVENUE AND TAXATION MANUFACTURED HOUSING - Amends existing law to provide that new manufactured housing shall be subject to the occupancy tax. 02/11 House intro - 1st rdg - to printing 02/12 Rpt prt - to Rev/Tax 02/18 Rpt out - rec d/p - to 2nd rdg 02/19 2nd rdg - to 3rd rdg 02/23 3rd rdg - PASSED - 68-0-2 AYES -- Andersen, Barraclough, Barrett, Bauer, Bayer, Bedke, Bell, Black, Block, Bolz, Bradford, Campbell, Cannon, Clark, Collins, Crow, Cuddy, Denney, Douglas, Eberle, Edmunson, Ellsworth, Eskridge, Field(18), Field(23), Gagner, Garrett, Harwood, Henbest, Jaquet, Jones, Kellogg, Kulczyk, Lake, Langford, Langhorst, Martinez, McGeachin, McKague, Meyer, Miller, Mitchell, Moyle, Naccarato, Nielsen, Pasley-Stuart, Raybould, Ridinger, Ring, Ringo, Roberts, Robison, Rydalch, Sali, Sayler, Schaefer, Shepherd, Shirley, Skippen, Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Trail, Wills, Wood, Mr. Speaker NAYS -- None Absent and excused -- Boe, Deal Floor Sponsor - Cuddy Title apvd - to Senate 02/24 Senate intro - 1st rdg - to Loc Gov 03/02 Rpt out - rec d/p - to 2nd rdg 03/03 2nd rdg - to 3rd rdg 03/15 3rd rdg - PASSED - 26-0-9 AYES -- Bailey, Bunderson, Burtenshaw, Calabretta, Compton, Darrington, Gannon, Geddes, Goedde, Hill, Ingram, Kennedy, Keough, Little, Lodge, Malepeai, Marley, McKenzie, McWilliams, Pearce, Richardson, Schroeder, Sorensen, Stegner, Sweet, Werk NAYS -- None Absent and excused -- Andreason, Brandt, Burkett, Cameron, Davis, Noble, Noh, Stennett, Williams Floor Sponsor - Gannon Title apvd - to House 03/16 To enrol 03/17 Rpt enrol - Sp signed 03/18 Pres signed - To Governor 03/23 Governor signed Session Law Chapter 260 Effective: 01/01/04
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-seventh Legislature Second Regular Session - 2004 IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 649 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO THE OCCUPANCY TAX; AMENDING SECTION 63-317, IDAHO CODE, TO PROVIDE 3 THAT NEW MANUFACTURED HOUSING SHALL NOT BE SUBJECT TO PROPERTY TAXATION 4 DURING THE FIRST YEAR OF OCCUPANCY IF OCCUPIED AFTER JANUARY 1, TO DEFINE 5 "NEW MANUFACTURED HOUSING," TO PROVIDE FOR THE OCCUPANCY TAX TO BE LEVIED 6 ON NEW MANUFACTURED HOUSING AND TO PROVIDE A REQUIREMENT FOR THE OWNER OF 7 NEW MANUFACTURED HOUSING TO REPORT TO THE COUNTY ASSESSOR THAT THE NEW 8 MANUFACTURED HOUSING HAS BEEN OCCUPIED; DECLARING AN EMERGENCY AND PROVID- 9 ING RETROACTIVE APPLICATION. 10 Be It Enacted by the Legislature of the State of Idaho: 11 SECTION 1. That Section 63-317, Idaho Code, be, and the same is hereby 12 amended to read as follows: 13 63-317. OCCUPANCY TAX -- PROCEDURES. (1) All real property subject to 14 property taxation shall be valued and taxed based upon its status as of Janu- 15 ary 1 of each tax year. Improvements, other than additions to existing 16 improvements, constructed upon real property shall not be subject to property 17 taxation during the year of construction other than that portion actually in 18 place as of January 1 of each calendar year; new manufactured housing shall 19 not be subject to property taxation during the first year of occupancy if 20 occupied after January 1. For the purposes of this section, "new manufactured 21 housing" means manufactured housing, whether real or personal, never previ- 22 ously occupied. 23 (2) There is hereby levied an occupancy tax upon all newly constructed 24 and occupied residential and commercial structures, including new manufactured 25 housing, except additions to existing improvements or manufactured housing, 26 prorated for the portion of the year for which the structure was occupied. The 27 occupancy tax shall be upon those improvements or new manufactured housing for 28 that portion of the calendar year in which first occupancy occurs. For the 29 purposes of this section, the term "occupied" means: 30 (a) Use of the property by any person as a residence including occupancy 31 of improvements or use in storage of vehicles, boats or household goods, 32 provided such use is not solely related to construction or sale of the 33 property; or 34 (b) Use of the property for any business or commercial purpose unrelated 35 to the construction and sale of the property; or 36 (c) Any possessory use of the property for which the owner received any 37 compensation or consideration. 38 (3) The owner of any newly constructed improvement or new manufactured 39 housing, as described in this section, upon which no occupancy tax has been 40 charged shall report to the county assessor that the improvement or new manu- 41 factured housing has been occupied. As soon as practical after receiving such 42 a report, the county assessor shall appraise and determine the market value 43 for assessment purposes. 2 1 (a) At the time the county assessor determines the market value for 2 assessment purposes of any improvement, he shall allow as an offset 3 against the market value of the improvement, the market value of any por- 4 tion of that improvement which was existing on January 1 and placed upon 5 the property roll. 6 (b) Upon completion of the appraisal, the county assessor shall notify 7 the owner of the appraisal, and further shall notify the owner of their 8 right to apply for the exemption provided in sections 63-602G and 63-602X, 9 Idaho Code. If the owner applies for and meets the requirements for such 10 exemption within thirty (30) days of the notification by the county asses- 11 sor, the exemption shall be extended to the newly constructed and occupied 12 residential structures in compliance with section 63-602G, Idaho Code, 13 notwithstanding limitations requiring occupancy as of January 1 of the 14 tax year. 15 (c) In the event that the owner fails to report to the county assessor 16 that the property is ready for occupancy, the assessor shall notify the 17 county board of equalization, who may impose as penalty an additional 18 amount equal to five percent (5%) of the tax for each month following the 19 date of first occupancy during which the report is not made, to a maximum 20 of twenty-five percent (25%) of the tax. 21 (4) Appeals of the market value for assessment purposes shall be resolved 22 in the same manner as all other appeals of valuation by the board of equaliza- 23 tion. 24 (5) The occupancy tax calculated upon the values set by the county asses- 25 sor, and any penalty imposed by the board of equalization shall be collected 26 in the same manner as all other property taxes. 27 (6) An occupancy tax lien shall be imposed in the manner provided in sec- 28 tion 63-206, Idaho Code. 29 (7) Occupancy taxes shall be billed, collected and distributed in the 30 same manner as all other property taxes. 31 SECTION 2. An emergency existing therefor, which emergency is hereby 32 declared to exist, this act shall be in full force and effect on and after its 33 passage and approval, and retroactively to January 1, 2004.
STATEMENT OF PURPOSE RS 13759 The purpose for this Legislation is to clarify the methods used when assessing new manufactured homes and defining occupancy. FISCAL IMPACT This is no fiscal impact to the General Fund, and is Revenue neutral for County Tax purposes. Contact Name: Rep. Chuck Cuddy, House of Representative Phone: 208-332-1235 STATEMENT OF PURPOSE/FISCAL NOTE H 649