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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