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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 librarytaxing 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 Codeby 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, fire33 protection districts adversely impacted by abnormally low levies at the time34 of enactment of section 63-2220A, Idaho Code, and recodified as section35 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 for37 assessment purposes to be used for the purposes of this act and for no other38 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 called40 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 in42 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