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H0809aa.............................................by REVENUE AND TAXATION
TAXING DISTRICTS - VOTER TURNOUT - Amends existing law to provide that any
taxing district may submit to the electors within the district the question
of whether the budget from property tax revenues may be increased beyond
the amount authorized in this section, but not beyond the levy authorized
by the statute; to provide that the additional amount must be approved by
sixty-six and two-thirds percent or more of the voters voting on the
question at an election called for that purpose and held on the May or
November dates provided by section 34-106, Idaho Code, and a minimum of
thirty percent of the qualified electors registered to vote or electors
authorized to vote must vote in the election; and to provide that if
approved by the required minimum sixty-six and two-thirds percent of the
voters voting at the election and the required number of voters cast
ballots at the election, the new budget amount shall be the base budget for
the purposes of section 63-802, Idaho Code.
03/04 House intro - 1st rdg - to printing
03/05 Rpt prt - to Rev/Tax
03/10 Rpt out - rec d/p - to 2nd rdg
To Gen Ord
Rpt out amen - to engros
03/11 Rpt engros - 1st rdg - to 2nd rdg as amen
03/12 2nd rdg - to 3rd rdg as amen
Rls susp - PASSED - 66-4-0
AYES -- Andersen, Barraclough, Barrett, Bauer, Bayer, 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, Jaquet,
Jones, Kulczyk, Lake, Langford, Langhorst, Martinez, McGeachin,
McKague, Meyer, Miller, Mitchell, Moyle, Naccarato, Nielsen,
Pasley-Stuart, Raybould, Ridinger, Ring, Roberts, Robison, Rydalch,
Sali, Sayler, Schaefer, Shepherd, Shirley, Skippen, Smith(30),
Smith(24), Smylie, Snodgrass, Stevenson, Wills, Wood, Mr. Speaker
NAYS -- Henbest, Kellogg, Ringo, Trail
Absent and excused -- None
Floor Sponsor - Moyle
Title apvd - to Senate
03/15 Senate intro - 1st rdg - to Loc Gov
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-seventh Legislature Second Regular Session - 2004
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 809
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO ELECTIONS ON PROPERTY TAX RELATED MATTERS; AMENDING CHAPTER 1,
3 TITLE 34, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 34-106A, IDAHO
4 CODE, TO PROVIDE FOR A MINIMUM PERCENTAGE OF VOTER TURNOUT IN ELECTIONS
5 FOR THE PURPOSE OF INCURRING ANY INDEBTEDNESS OR LIABILITY IN ANY MANNER,
6 OR FOR THE PURPOSE OF EXCEEDING, IN THAT YEAR, THE INCOME AND REVENUE PRO-
7 VIDED FOR A COUNTY, CITY, BOARD OF EDUCATION, SCHOOL DISTRICT OR OTHER
8 POLITICAL SUBDIVISION OF THE STATE OR TAXING DISTRICT, FOR THE MEASURE TO
9 BE APPROVED; AND AMENDING SECTION 63-802, IDAHO CODE, TO PROVIDE THAT ANY
10 TAXING DISTRICT MAY SUBMIT TO THE ELECTORS WITHIN THE DISTRICT THE QUES-
11 TION OF WHETHER THE BUDGET FROM PROPERTY TAX REVENUES MAY BE INCREASED
12 BEYOND THE AMOUNT AUTHORIZED, BUT NOT BEYOND THE LEVY AUTHORIZED BY STAT-
13 UTE, TO PROVIDE THAT THE ADDITIONAL AMOUNT MUST BE APPROVED BY SIXTY-SIX
14 AND TWO-THIRDS PERCENT OR MORE OF THE VOTERS VOTING ON THE QUESTION AT AN
15 ELECTION CALLED FOR THAT PURPOSE AND HELD ON THE MAY OR NOVEMBER DATES
16 PROVIDED BY SECTION 34-106, IDAHO CODE, AND A MINIMUM OF THIRTY PERCENT OF
17 THE QUALIFIED ELECTORS REGISTERED TO VOTE OR ELECTORS AUTHORIZED TO VOTE
18 MUST VOTE IN THE ELECTION AND TO PROVIDE THAT IF APPROVED BY THE REQUIRED
19 MINIMUM SIXTY-SIX AND TWO-THIRDS PERCENT OF THE VOTERS VOTING AT THE ELEC-
20 TION AND IF THE REQUIRED NUMBER OF VOTERS CAST BALLOTS AT THE ELECTION,
21 THE NEW BUDGET AMOUNT SHALL BE THE BASE BUDGET FOR THE PURPOSES OF SECTION
22 63-802, IDAHO CODE.
23 Be It Enacted by the Legislature of the State of Idaho:
24 SECTION 1. That Chapter 1, Title 34, Idaho Code, be, and the same is
25 hereby amended by the addition thereto of a NEW SECTION, to be known and des-
26 ignated as Section 34-106A, Idaho Code, and to read as follows:
27 34-106A. ELECTION TO INCUR INDEBTEDNESS -- MINIMUM VOTER TURNOUT
28 REQUIRED. Whenever a county, city, board of education, school district or
29 other political subdivision of the state or taxing district holds an election
30 for the purpose of incurring any indebtedness or liability in any manner, or
31 for the purpose of exceeding, in that year, the income and revenue provided
32 for the county, city, board of education, school district or other political
33 subdivision of the state or taxing district, a minimum of thirty percent (30%)
34 of the qualified electors or electors authorized to vote must vote in the
35 election. If thirty percent (30%) or more of the qualified electors or elec-
36 tors authorized to vote do not vote in the election, the proposition shall
37 be deemed to have been rejected. Then, county and state officials shall not
38 authorize the levy of any taxes to pay for the indebtedness or liability in
39 any manner, or for the purpose of exceeding in that year, the income and reve-
40 nue provided for the county, city, board of education, school district or
41 other political subdivision of the state or taxing district.
42 SECTION 2. That Section 63-802, Idaho Code, be, and the same is hereby
2
1 amended to read as follows:
2 63-802. LIMITATION ON BUDGET REQUESTS -- LIMITATION ON TAX CHARGES --
3 EXCEPTIONS. (1) Except as provided in subsection (3) of this section for tax
4 year 1995, and each year thereafter, no taxing district shall certify a budget
5 request for an amount of property tax revenues to finance an annual budget
6 that exceeds the greater of:
7 (a) The dollar amount of property taxes certified for its annual budget
8 for any one (1) of the three (3) tax years preceding the current tax year,
9 whichever is greater, which amount may be increased by a growth factor of
10 not to exceed three percent (3%) plus the amount of revenue that would
11 have been generated by applying the levy of the previous year, not includ-
12 ing any levy described in subsection (4) of this section, to any increase
13 in market value subject to taxation resulting from new construction or
14 change of land use classification as evidenced by the value shown on the
15 new construction roll compiled pursuant to section 63-301A, Idaho Code;
16 and by the value of annexation during the previous calendar year, as cer-
17 tified by the state tax commission for market values of operating property
18 of public utilities and by the county assessor; or
19 (b) The dollar amount of property taxes certified for its annual budget
20 during the last year in which a levy was made; or
21 (c) The dollar amount of the actual budget request, if the taxing dis-
22 trict is newly created; or
23 (d) In the case of school districts, the restriction imposed in section
24 33-802, Idaho Code; or
25 (e) In the case of a nonschool district for which less than the maximum
26 allowable increase in the dollar amount of property taxes is certified
27 for annual budget purposes in any one (1) year, such a district may, in
28 any following year, recover the foregone increase by certifying, in addi-
29 tion to any increase otherwise allowed, an amount not to exceed one hun-
30 dred percent (100%) of the increase originally foregone. Said additional
31 amount shall be included in future calculations for increases as allowed;
32 or
33 (f) In the case of cities, if the immediately preceding year's levy sub-
34 ject to the limitation provided by this section, is less than 0.004, the
35 city may increase its budget by an amount not to exceed the difference
36 between 0.004 and actual prior year's levy multiplied by the prior year's
37 market value for assessment purposes. The additional amount must be
38 approved by sixty percent (60%) of the voters voting on the question at an
39 election called for that purpose and held on the date in May or November
40 provided by law, and may be included in the annual budget of the city for
41 purposes of this section; or
42 (g) Any library taxing district may submit to the electors within the
43 district the question of whether the budget from property tax revenues may
44 be increased beyond the amount authorized in this section, but not beyond
45 the levy authorized in section 33-2724, Idaho Code by statute. The addi-
46 tional amount must be approved by sixty-six and two-thirds percent
47 (66 2/3%) or more of the voters voting on the question at an election
48 called for that purpose and held on the May or November dates provided by
49 section 34-106, Idaho Code, and a minimum of thirty percent (30%) of the
50 qualified electors registered to vote or electors authorized to vote must
51 vote in the election. If approved by the required minimum sixty-six and
52 two-thirds percent (66 2/3%) of the voters voting at the election and the
53 required number of voters cast ballots at the election, the new budget
54 amount shall be the base budget for the purposes of this section; or
3
1 (h) In the instance or case of cooperative service agencies, the restric-
2 tions imposed in sections 33-315 through 33-318, Idaho Code.
3 (2) In the case of fire districts, during the year immediately following
4 the election of a public utility or public utilities to consent to be provided
5 fire protection pursuant to section 31-1422, Idaho Code, the maximum amount of
6 property tax revenues permitted in subsection (1) of this section may be
7 increased by an amount equal to the current year's taxable value of the con-
8 senting public utility or public utilities multiplied by that portion of the
9 prior year's levy subject to the limitation provided by subsection (1) of this
10 section.
11 (3) No board of county commissioners shall set a levy, nor shall the
12 state tax commission approve a levy for annual budget purposes which exceeds
13 the limitation imposed in subsection (1) of this section, unless authority to
14 exceed such limitation has been approved by a majority of the taxing
15 district's electors voting on the question at an election called for that pur-
16 pose and held pursuant to section 34-106, Idaho Code, provided however, that
17 such voter approval shall be for a period of not to exceed two (2) years.
18 (4) The amount of property tax revenues to finance an annual budget does
19 not include revenues from nonproperty tax sources, and does not include reve-
20 nue from levies that are voter approved for bonds, override levies or supple-
21 mental levies, plant facilities reserve fund levies, school emergency fund
22 levies or for levies applicable to newly annexed property or for levies appli-
23 cable to new construction as evidenced by the value of property subject to the
24 occupancy tax pursuant to section 63-317, Idaho Code, for the preceding tax
25 year.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-seventh Legislature Second Regular Session - 2004
Moved by Moyle
Seconded by Ridinger
IN THE HOUSE OF REPRESENTATIVES
HOUSE AMENDMENT TO H.B. NO. 809
1 AMENDMENTS TO THE BILL
2 On page 1 of the printed bill, delete lines 24 through 41; and in line 42,
3 delete "SECTION 2" and insert: "SECTION 1".
4 CORRECTION TO TITLE
5 On page 1, delete lines 2 through 9 and insert:
6 "RELATING TO AN ELECTION ON PROPERTY TAX RELATED MATTERS; AMENDING SECTION
7 63-802, IDAHO CODE, TO PROVIDE THAT ANY".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-seventh Legislature Second Regular Session - 2004
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 809, As Amended
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO AN ELECTION ON PROPERTY TAX RELATED MATTERS; AMENDING SECTION
3 63-802, IDAHO CODE, TO PROVIDE THAT ANY TAXING DISTRICT MAY SUBMIT TO THE
4 ELECTORS WITHIN THE DISTRICT THE QUESTION OF WHETHER THE BUDGET FROM PROP-
5 ERTY TAX REVENUES MAY BE INCREASED BEYOND THE AMOUNT AUTHORIZED, BUT NOT
6 BEYOND THE LEVY AUTHORIZED BY STATUTE, TO PROVIDE THAT THE ADDITIONAL
7 AMOUNT MUST BE APPROVED BY SIXTY-SIX AND TWO-THIRDS PERCENT OR MORE OF
8 THE VOTERS VOTING ON THE QUESTION AT AN ELECTION CALLED FOR THAT PURPOSE
9 AND HELD ON THE MAY OR NOVEMBER DATES PROVIDED BY SECTION 34-106, IDAHO
10 CODE, AND A MINIMUM OF THIRTY PERCENT OF THE QUALIFIED ELECTORS REGISTERED
11 TO VOTE OR ELECTORS AUTHORIZED TO VOTE MUST VOTE IN THE ELECTION AND TO
12 PROVIDE THAT IF APPROVED BY THE REQUIRED MINIMUM SIXTY-SIX AND TWO-THIRDS
13 PERCENT OF THE VOTERS VOTING AT THE ELECTION AND IF THE REQUIRED NUMBER OF
14 VOTERS CAST BALLOTS AT THE ELECTION, THE NEW BUDGET AMOUNT SHALL BE THE
15 BASE BUDGET FOR THE PURPOSES OF SECTION 63-802, IDAHO CODE.
16 Be It Enacted by the Legislature of the State of Idaho:
17 SECTION 1. That Section 63-802, Idaho Code, be, and the same is hereby
18 amended to read as follows:
19 63-802. LIMITATION ON BUDGET REQUESTS -- LIMITATION ON TAX CHARGES --
20 EXCEPTIONS. (1) Except as provided in subsection (3) of this section for tax
21 year 1995, and each year thereafter, no taxing district shall certify a budget
22 request for an amount of property tax revenues to finance an annual budget
23 that exceeds the greater of:
24 (a) The dollar amount of property taxes certified for its annual budget
25 for any one (1) of the three (3) tax years preceding the current tax year,
26 whichever is greater, which amount may be increased by a growth factor of
27 not to exceed three percent (3%) plus the amount of revenue that would
28 have been generated by applying the levy of the previous year, not includ-
29 ing any levy described in subsection (4) of this section, to any increase
30 in market value subject to taxation resulting from new construction or
31 change of land use classification as evidenced by the value shown on the
32 new construction roll compiled pursuant to section 63-301A, Idaho Code;
33 and by the value of annexation during the previous calendar year, as cer-
34 tified by the state tax commission for market values of operating property
35 of public utilities and by the county assessor; or
36 (b) The dollar amount of property taxes certified for its annual budget
37 during the last year in which a levy was made; or
38 (c) The dollar amount of the actual budget request, if the taxing dis-
39 trict is newly created; or
40 (d) In the case of school districts, the restriction imposed in section
41 33-802, Idaho Code; or
42 (e) In the case of a nonschool district for which less than the maximum
43 allowable increase in the dollar amount of property taxes is certified
2
1 for annual budget purposes in any one (1) year, such a district may, in
2 any following year, recover the foregone increase by certifying, in addi-
3 tion to any increase otherwise allowed, an amount not to exceed one hun-
4 dred percent (100%) of the increase originally foregone. Said additional
5 amount shall be included in future calculations for increases as allowed;
6 or
7 (f) In the case of cities, if the immediately preceding year's levy sub-
8 ject to the limitation provided by this section, is less than 0.004, the
9 city may increase its budget by an amount not to exceed the difference
10 between 0.004 and actual prior year's levy multiplied by the prior year's
11 market value for assessment purposes. The additional amount must be
12 approved by sixty percent (60%) of the voters voting on the question at an
13 election called for that purpose and held on the date in May or November
14 provided by law, and may be included in the annual budget of the city for
15 purposes of this section; or
16 (g) Any library taxing district may submit to the electors within the
17 district the question of whether the budget from property tax revenues may
18 be increased beyond the amount authorized in this section, but not beyond
19 the levy authorized in section 33-2724, Idaho Code by statute. The addi-
20 tional amount must be approved by sixty-six and two-thirds percent
21 (66 2/3%) or more of the voters voting on the question at an election
22 called for that purpose and held on the May or November dates provided by
23 section 34-106, Idaho Code, and a minimum of thirty percent (30%) of the
24 qualified electors registered to vote or electors authorized to vote must
25 vote in the election. If approved by the required minimum sixty-six and
26 two-thirds percent (66 2/3%) of the voters voting at the election and the
27 required number of voters cast ballots at the election, the new budget
28 amount shall be the base budget for the purposes of this section; or
29 (h) In the instance or case of cooperative service agencies, the restric-
30 tions imposed in sections 33-315 through 33-318, Idaho Code.
31 (2) In the case of fire districts, during the year immediately following
32 the election of a public utility or public utilities to consent to be provided
33 fire protection pursuant to section 31-1422, Idaho Code, the maximum amount of
34 property tax revenues permitted in subsection (1) of this section may be
35 increased by an amount equal to the current year's taxable value of the con-
36 senting public utility or public utilities multiplied by that portion of the
37 prior year's levy subject to the limitation provided by subsection (1) of this
38 section.
39 (3) No board of county commissioners shall set a levy, nor shall the
40 state tax commission approve a levy for annual budget purposes which exceeds
41 the limitation imposed in subsection (1) of this section, unless authority to
42 exceed such limitation has been approved by a majority of the taxing
43 district's electors voting on the question at an election called for that pur-
44 pose and held pursuant to section 34-106, Idaho Code, provided however, that
45 such voter approval shall be for a period of not to exceed two (2) years.
46 (4) The amount of property tax revenues to finance an annual budget does
47 not include revenues from nonproperty tax sources, and does not include reve-
48 nue from levies that are voter approved for bonds, override levies or supple-
49 mental levies, plant facilities reserve fund levies, school emergency fund
50 levies or for levies applicable to newly annexed property or for levies appli-
51 cable to new construction as evidenced by the value of property subject to the
52 occupancy tax pursuant to section 63-317, Idaho Code, for the preceding tax
53 year.
STATEMENT OF PURPOSE
RS 14233
The purpose of this legislation is to encourage greater voter
turnout at bond elections and at elections to exceed the three
percent (3%) property tax cap. This bill would require a minimum
voter turnout of thirty percent (30%) of the qualified electors
or electors authorized to vote at a bond election for the bond to
be approved. This bill also would authorize any taxing district
to submit a question to the electors of the district a question
of whether the budget from property tax revenues could be
increased beyond the three percent (3%) cap limitation to a levy
authorized by the statutory authority of the taxing district.
Again the thirty percent (30%) voter turnout requirement would
apply to this election. If two-thirds (2/3) of the voters and a
minimum of thirty percent (30%)of the qualified electors
registered to vote or electors authorized to vote cast ballots at
the election, the new budget amount shall be the base budget for
the purposes of the three percent (3%) property tax cap.
FISCAL IMPACT
There should be no fiscal impact to a state or local unit of
government.
Contact
Name: Rep. Mike Moyle
Rep. Tim Ridinger
Rep. Bert Stevenson
Phone: (208) 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 809