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H0099...............................................by REVENUE AND TAXATION
TAXING DISTRICTS - 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, but not beyond the levy authorized by 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 to provide a maximum amount of budget when a nonschool
district consolidates with another nonschool district or dissolves and a
new district performing similar governmental functions as the dissolved
district forms with the same boundaries within three years.
02/02 House intro - 1st rdg - to printing
02/03 Rpt prt - to Rev/Tax
03/07 Rpt out - rec d/p - to 2nd rdg
03/08 2nd rdg - to 3rd rdg
03/09 3rd rdg - PASSED - 65-3-2
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer, Bell,
Bilbao, Black, Block, Boe, Bolz, Bradford, Cannon, Chadderdon, Clark,
Collins, Crow, Deal, Denney, Edmunson, Ellsworth, Eskridge,
Field(18), Field(23), Garrett, Hart, Harwood, Henbest, Jaquet, Jones,
Kemp, Lake, LeFavour, Loertscher, Martinez, Mathews, McGeachin,
McKague, Miller, Moyle, Nielsen, Nonini, Pasley-Stuart, Raybould,
Ring, Ringo, Roberts, Rusche, Rydalch, Sali, Sayler, Schaefer,
Shepherd(2), Shepherd(8), Shirley, Skippen, Smith(30), Smylie,
Snodgrass, Stevenson, Trail, Wills, Wood, Mr. Speaker
NAYS -- Henderson, Mitchell, Pence
Absent and excused -- Bedke, Smith(24)
Floor Sponsor - Moyle
Title apvd - to Senate
03/10 Senate intro - 1st rdg - to Loc Gov
03/16 Rpt out - rec d/p - to 2nd rdg
03/17 2nd rdg - to 3rd rdg
03/21 3rd rdg - PASSED - 29-0-5, 1 vacancy
AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett, Cameron,
Compton, Corder, Darrington, Davis, Gannon, Geddes, Goedde, Hill,
Jorgenson, Kelly, Keough, Langhorst, Little, Lodge, Marley, McGee,
McKenzie, Pearce, Richardson, Schroeder, Stegner, Stennett, Sweet
NAYS -- None
Absent and excused -- Burtenshaw, Coiner, Malepeai, Werk, Williams,
(District 21 seat vacant)
Floor Sponsor - Bunderson
Title apvd - to House
03/22 To enrol
03/23 Rpt enrol - Sp signed
03/24 Pres signed - To Governor
03/28 Governor signed
Session Law Chapter 178
Effective: 01/01/05
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature First Regular Session - 2005
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 99
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 THE
8 VOTERS VOTING ON THE QUESTION AT AN ELECTION CALLED FOR THAT PURPOSE AND
9 TO PROVIDE THAT WHEN A NONSCHOOL DISTRICT CONSOLIDATES WITH ANOTHER NON-
10 SCHOOL DISTRICT OR DISSOLVES AND A NEW DISTRICT PERFORMING SIMILAR GOV-
11 ERNMENTAL FUNCTIONS AS THE DISSOLVED DISTRICT FORMS WITH THE SAME BOUND-
12 ARIES WITHIN THREE YEARS, THE MAXIMUM AMOUNT OF A BUDGET OF THE DISTRICT
13 FROM PROPERTY TAX REVENUES SHALL NOT BE GREATER THAN THE SUM OF THE
14 AMOUNTS THAT WOULD HAVE BEEN AUTHORIZED FOR THE DISTRICT ITSELF OR FOR THE
15 DISTRICTS THAT WERE CONSOLIDATED OR DISSOLVED AND INCORPORATED INTO A NEW
16 DISTRICT; AMENDING SECTION 31-1420, IDAHO CODE, TO DELETE LANGUAGE REGARD-
17 ING AN ELECTION BY VOTERS IN A FIRE PROTECTION DISTRICT TO HAVE THE DIS-
18 TRICT REACH A CERTAIN LEVY AMOUNT; DECLARING AN EMERGENCY AND PROVIDING
19 RETROACTIVE APPLICATION.
20 Be It Enacted by the Legislature of the State of Idaho:
21 SECTION 1. That Section 63-802, Idaho Code, be, and the same is hereby
22 amended to read as follows:
23 63-802. LIMITATION ON BUDGET REQUESTS -- LIMITATION ON TAX CHARGES --
24 EXCEPTIONS. (1) Except as provided in subsection (3) of this section for tax
25 year 1995, and each year thereafter, no taxing district shall certify a budget
26 request for an amount of property tax revenues to finance an annual budget
27 that exceeds the greater of:
28 (a) The dollar amount of property taxes certified for its annual budget
29 for any one (1) of the three (3) tax years preceding the current tax year,
30 whichever is greater, which amount may be increased by a growth factor of
31 not to exceed three percent (3%) plus the amount of revenue that would
32 have been generated by applying the levy of the previous year, not includ-
33 ing any levy described in subsection (4) of this section, to any increase
34 in market value subject to taxation resulting from new construction or
35 change of land use classification as evidenced by the value shown on the
36 new construction roll compiled pursuant to section 63-301A, Idaho Code;
37 and by the value of annexation during the previous calendar year, as cer-
38 tified by the state tax commission for market values of operating property
39 of public utilities and by the county assessor; or
40 (b) The dollar amount of property taxes certified for its annual budget
41 during the last year in which a levy was made; or
42 (c) The dollar amount of the actual budget request, if the taxing dis-
43 trict is newly created except as may be provided in subsection (1)(h) of
2
1 this section; or
2 (d) In the case of school districts, the restriction imposed in section
3 33-802, Idaho Code; or
4 (e) In the case of a nonschool district for which less than the maximum
5 allowable increase in the dollar amount of property taxes is certified
6 for annual budget purposes in any one (1) year, such a district may, in
7 any following year, recover the foregone increase by certifying, in addi-
8 tion to any increase otherwise allowed, an amount not to exceed one hun-
9 dred percent (100%) of the increase originally foregone. Said additional
10 amount shall be included in future calculations for increases as allowed;
11 or
12 (f) In the case of cities, if the immediately preceding year's levy sub-
13 ject to the limitation provided by this section, is less than 0.004, the
14 city may increase its budget by an amount not to exceed the difference
15 between 0.004 and actual prior year's levy multiplied by the prior year's
16 market value for assessment purposes. The additional amount must be
17 approved by sixty percent (60%) of the voters voting on the question at an
18 election called for that purpose and held on the date in May or November
19 provided by law, and may be included in the annual budget of the city for
20 purposes of this section; or
21 (g) A library taxing district may submit to the electors within the dis-
22 trict the question of whether the budget from property tax revenues may be
23 increased beyond the amount authorized in this section, but not beyond the
24 levy authorized in section 33-2724, Idaho Code by statute. The additional
25 amount must be approved by sixty-six and two-thirds percent (66 2/3%) or
26 more of the voters voting on the question at an election called for that
27 purpose and held on the May or November dates provided by section 34-106,
28 Idaho Code. If approved by the required minimum sixty-six and two-thirds
29 percent (66 2/3%) of the voters voting at the election, the new budget
30 amount shall be the base budget for the purposes of this section; or
31 (h) When a nonschool district consolidates with another nonschool dis-
32 trict or dissolves and a new district performing similar governmental
33 functions as the dissolved district forms with the same boundaries within
34 three (3) years, the maximum amount of a budget of the district from prop-
35 erty tax revenues shall not be greater than the sum of the amounts that
36 would have been authorized by this section for the district itself or for
37 the districts that were consolidated or dissolved and incorporated into a
38 new district; or
39 (i) In the instance or case of cooperative service agencies, the restric-
40 tions imposed in sections 33-315 through 33-318, Idaho Code.
41 (2) In the case of fire districts, during the year immediately following
42 the election of a public utility or public utilities to consent to be provided
43 fire protection pursuant to section 31-1422, Idaho Code, the maximum amount of
44 property tax revenues permitted in subsection (1) of this section may be
45 increased by an amount equal to the current year's taxable value of the con-
46 senting public utility or public utilities multiplied by that portion of the
47 prior year's levy subject to the limitation provided by subsection (1) of this
48 section.
49 (3) No board of county commissioners shall set a levy, nor shall the
50 state tax commission approve a levy for annual budget purposes which exceeds
51 the limitation imposed in subsection (1) of this section, unless authority to
52 exceed such limitation has been approved by a majority of the taxing
53 district's electors voting on the question at an election called for that pur-
54 pose and held pursuant to section 34-106, Idaho Code, provided however, that
55 such voter approval shall be for a period of not to exceed two (2) years.
3
1 (4) The amount of property tax revenues to finance an annual budget does
2 not include revenues from nonproperty tax sources, and does not include reve-
3 nue from levies that are voter approved for bonds, override levies or supple-
4 mental levies, plant facilities reserve fund levies, school emergency fund
5 levies or for levies applicable to newly annexed property or for levies appli-
6 cable to new construction as evidenced by the value of property subject to the
7 occupancy tax pursuant to section 63-317, Idaho Code, for the preceding tax
8 year.
9 SECTION 2. That Section 31-1420, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 31-1420. LEVY. (1) Each year, immediately prior to the annual county levy
12 of taxes, the board of commissioners of each fire protection district, orga-
13 nized and existing under this act, may levy a tax upon all the taxable prop-
14 erty within the boundaries of such district sufficient to defray the cost of
15 equipping and maintaining the district of twenty-four hundredths percent
16 (.24%) of market value for assessment purposes, to be used for the purposes of
17 this act and for no other purpose. The levy shall be made by resolution
18 entered upon the minutes of the board of commissioners of the fire protection
19 district, and it shall be the duty of the secretary of the district, immedi-
20 ately after entry of the resolution in the minutes, to transmit to the county
21 auditor, county assessor and state board of equalization certified copies of
22 the resolution providing for such levy. Said taxes shall be collected as pro-
23 vided by section 63-812, Idaho Code.
24 (2) If two (2) or more fire protection districts consolidate into one (1)
25 district, the provisions of section 63-802, Idaho Code, shall apply to the
26 consolidated district's budget request as if the former district which, in the
27 year of the consolidation, has the higher levy subject to the limitations of
28 section 63-802, Idaho Code, had annexed the other district or districts. In
29 addition, the consolidated district shall receive the benefit of foregone
30 increases accumulated by the former districts under section 63-802(1)(a),
31 Idaho Code.
32 (3) Notwithstanding the provisions of section 63-802, Idaho Code, fire
33 protection districts adversely impacted by abnormally low levies at the time
34 of enactment of section 63-2220A, Idaho Code, and recodified as section
35 63-802, Idaho Code, may seek voter approval to reach a fire protection dis-
36 trict levy of twenty-four hundredths percent (.24%) of market value for
37 assessment purposes to be used for the purposes of this act and for no other
38 purpose. The additional budget amount must be approved by sixty-six and two-
39 thirds percent (66 2/3%) of the voters on the question at an election called
40 for that purpose and held on the dates provided by section 34-106, Idaho Code.
41 If approved by the voters, the additional budget amount may be included in
42 each succeeding annual budget.
43 SECTION 3. An emergency existing therefor, which emergency is hereby
44 declared to exist, this act shall be in full force and effect on and after its
45 passage and approval, and retroactively to January 1, 2005.
STATEMENT OF PURPOSE
RS 14742
This legislation would amend Section 62-802, Idaho Code, so that
any taxing district may call an election for the purpose of
asking the voters to approve, by a sixty-six and two-thirds
percent (66 %) or more, a budget increase from property tax
revenues beyond the amount authorized by statute. In addition,
when a non-school district consolidates with another non-school
district or dissolves and a new district performing similar
governmental functions as the dissolved forms with the same
boundaries within three (3) years, the maximum of the budget of
the district from property tax revenues shall not be greater than
the sum of the amounts that would have been authorized for the
district itself or for the districts that were consolidated or
dissolved and incorporated into a new district. Also, this
legislation deletes language regarding an election by voters in a
fire protection district to have the district reach a certain
levy amount. The legislation declares an emergency and includes
a retroactive date.
FISCAL NOTE
There is no fiscal impact.
Contact
Name: Rep. Mike Moyle
Phone: (208) 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 99