View Bill Status
View Bill Text
View Statement of Purpose / Fiscal Impact
H0252...............................................by REVENUE AND TAXATION PROPERTY TAX RELIEF - Amends existing law to exclude benefits paid by the United States Department of Veterans Affairs to dependents of deceased veterans under the definition of income for circuit breaker property tax relief purposes. 02/21 House intro - 1st rdg - to printing 02/22 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 - 69-0-1 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, Henderson, Jaquet, Jones, Kemp, Lake, LeFavour, Loertscher, Martinez, Mathews, McGeachin, McKague, Miller, Mitchell, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Raybould, Ring, Ringo, Roberts, Rusche, Rydalch, Sali, Sayler, Schaefer, Shepherd(2), Shepherd(8), Shirley, Skippen, Smith(30), Smith(24), Smylie, Snodgrass, Stevenson, Trail, Wills, Wood, Mr. Speaker NAYS -- None Absent and excused -- Bedke Floor Sponsor - Eskridge Title apvd - to Senate 03/10 Senate intro - 1st rdg - to Loc Gov 03/17 Rpt out - rec d/p - to 2nd rdg 03/18 2nd rdg - to 3rd rdg 03/22 3rd rdg - PASSED - 34-0-0, 1 vacancy AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett, Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge, Malepeai, Marley, McGee, McKenzie, Pearce, Richardson, Schroeder, Stegner, Stennett, Sweet, Werk, Williams NAYS -- None Absent and excused -- (District 21 seat vacant) Floor Sponsors - McKenzie & Williams Title apvd - to House 03/23 To enrol 03/24 Rpt enrol - Sp signed 03/25 Pres signed 03/28 To Governor 04/01 Governor signed Session Law Chapter 241 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. 252 BY REVENUE AND TAXATION COMMITTEE 1 AN ACT 2 RELATING TO PROPERTY TAX RELIEF; AMENDING SECTION 63-701, IDAHO CODE, TO PRO- 3 VIDE A CORRECT REFERENCE AND TO EXCLUDE BENEFITS PAID BY THE UNITED STATES 4 DEPARTMENT OF VETERANS AFFAIRS TO DEPENDENTS OF DECEASED VETERANS UNDER 5 THE DEFINITION OF "INCOME"; DECLARING AN EMERGENCY AND PROVIDING RETROAC- 6 TIVE APPLICATION. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 63-701, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 63-701. DEFINITIONS. As used in this chapter: 11 (1) "Claimant" means a person who has filed a claim under the provisions 12 of sections 63-701 through 63-710, Idaho Code. Except as provided in section 13 63-702(2), Idaho Code, on January 1 of the year or before April 15 in which 14 the claim was filed a claimant must be an owner of a homestead and be: 15 (a) Not less than sixty-five (65) years old; or 16 (b) A child under the age of eighteen (18) years who is fatherless or 17 motherless or who has been abandoned by any surviving parent or parents; 18 or 19 (c) A widow or widower; or 20 (d) A disabled person who is recognized as disabled by the social secu- 21 rity administration pursuant to title 42 of the United States Code, or by 22 the railroad retirement board pursuant to title 45 of the United States 23 Code, or by the office of management and budget pursuant to title 5 of the 24 United States Code; or 25 (e) A disabled veteran of any war engaged in by the United States, whose 26 disability is recognized as a service-connected disability of a degree of 27 ten percent (10%) or more, or who has a pension for nonservice-connected 28 disabilities, in accordance with laws and regulations administered by the 29 United States department of veterans affairs; administration;or 30 (f) A person, as specified in 42 U.S.C. 1701, who was or is entitled to 31 receive benefits because he is known to have been taken by a hostile force 32 as a prisoner, hostage or otherwise; or 33 (g) Blind. 34 (2) "Homestead" means the dwelling, owner-occupied by the claimant as 35 described in this chapter and used as the primary dwelling place of the claim- 36 ant and may be occupied by any members of the household as their home, and so 37 much of the land surrounding it, not exceeding one (1) acre, as is reasonably 38 necessary for the use of the dwelling as a home. It may consist of a part of a 39 multidwelling or multipurpose building and part of the land upon which it is 40 built. "Homestead" does not include personal property such as furniture, fur- 41 nishings or appliances, but a manufactured home may be a homestead. 42 (3) "Household" means the claimant and the claimant's spouse. The term 43 does not include bona fide lessees, tenants, or roomers and boarders on con- 2 1 tract. "Household" includes persons described in subsection (8)(b) of this 2 section. 3 (4) "Household income" means all income received by the claimant and, if 4 married, all income received by the claimant's spouse, in a calendar year. 5 (5) "Income" means the sum of federal adjusted gross income as defined in 6 the Internal Revenue Code, as defined in section 63-3004, Idaho Code, and to 7 the extent not already included in federal adjusted gross income: 8 (a) Alimony; 9 (b) Support money; 10 (c) Nontaxable strike benefits; 11 (d) The nontaxable amount of any individual retirement account, pension 12 or annuity, (including railroad retirement benefits, all payments received 13 under the federal social security act except the social security death 14 benefit as specified in this subsection, state unemployment insurance 15 laws, and veterans disability pensions and compensation, excluding 16 rollovers as provided in section 402 or 403 of the Internal Revenue Code); 17 (e) Nontaxable interest received from the federal government or any of 18 its instrumentalities or a state government or any of its instrumentali- 19 ties; 20 (f) Worker's compensation; and 21 (g) The gross amount of loss of earnings insurance. 22 It does not include capital gains, gifts from nongovernmental sources or 23 inheritances. To the extent not reimbursed, the cost of medical care as 24 defined in section 213(d) of the Internal Revenue Code, incurred or paid by 25 the claimant and, if married, the claimant's spouse, may be deducted from 26 income. To the extent not reimbursed, personal funeral expenses, including 27 prepaid funeral expenses and premiums on funeral insurance, of the claimant 28 and claimant's spouse only, may be deducted from income up to an annual maxi- 29 mum of five thousand dollars ($5,000) per claim. "Income" does not include 30 veterans disability pensions received by a person described in subsection 31 (1)(e) who is a claimant or a claimant's spouse if the disability pension is 32 received pursuant to a service-connected disability of a degree of forty per- 33 cent (40%) or more. "Income" does not include dependency and indemnity compen- 34 sation or death benefits paid to a person described in subsection (1) of this 35 section by the United States department of veterans affairs and arising from a 36 service-connected death or disability. "Income" does not include lump sum 37 death benefits made by the social security administration pursuant to 42 38 U.S.C. section 402(i). Documentation of medical expenses may be required by 39 the county assessor, board of equalization and state tax commission in such 40 form as the county assessor, board of equalization or state tax commission 41 shall determine. "Income" shall be that received in the calendar year immedi- 42 ately preceding the year in which a claim is filed. Where a claimant and/or 43 the claimant's spouse does not file a federal tax return, the claimant's 44 and/or the claimant's spouse's federal adjusted gross income, for purposes of 45 this section, shall be an income equivalent to federal adjusted gross income 46 had the claimant and/or the claimant's spouse filed a federal tax return, as 47 determined by the county assessor. The county assessor, board of equalization 48 or state tax commission may require documentation of income in such form as 49 each shall determine, including, but not limited to: copies of federal or 50 state tax returns and any attachments thereto; and income reporting forms such 51 as the W-2 and 1099. 52 (6) "Occupied" means actual use and possession. 53 (7) "Owner" means a person holding title in fee simple or holding a cer- 54 tificate of motor vehicle title (either of which may be subject to mortgage, 55 deed of trust or other lien) or who has retained or been granted a life estate 3 1 or who is a person entitled to file a claim under section 63-702, Idaho Code. 2 "Owner" shall also include any person who: 3 (a) Is the beneficiary of a revocable or irrevocable trust which is the 4 owner of such homestead and under which the claimant or the claimant's 5 spouse has the primary right of occupancy of the homestead; or 6 (b) Is a partner of a limited partnership, member of a limited liability 7 company or shareholder of a corporation if such entity holds title in fee 8 simple or holds a certificate of motor vehicle title and if the person 9 holds at least a five percent (5%) ownership in such entity, as determined 10 by the county assessor; or 11 (c) Has retained or been granted a life estate. 12 "Owner" includes a vendee in possession under a land sale contract. Any par- 13 tial ownership shall be considered as ownership for determining initial quali- 14 fication for property tax reduction benefits; however, the amount of property 15 tax reduction under section 63-704, Idaho Code, and rules promulgated pursuant 16 to section 63-705, Idaho Code, shall be computed on the value of the 17 claimant's partial ownership. "Partial ownership," for the purposes of this 18 section, means any one (1) person's ownership when property is owned by more 19 than one (1) person or where the homestead is held by an entity, as set forth 20 in this subsection, but more than one (1) person has the right of occupancy of 21 such homestead. A person holding either partial title in fee simple or holding 22 a certificate of motor vehicle title together with another person but who does 23 not occupy the dwelling as his primary dwelling place, shall not be considered 24 an owner for purposes of this section, if such person is a cosignatory of a 25 note secured by the dwelling in question and at least one (1) of the other 26 cosignatories of the note occupies the dwelling as his primary dwelling place. 27 The combined community property interests of both spouses shall not be consid- 28 ered partial ownership so long as the combined community property interests 29 constitute the entire ownership of the homestead, including where the spouses 30 are occupying a homestead owned by an entity, as set forth in this subsection, 31 and the spouses have the primary right of occupancy of the homestead. The pro- 32 portional reduction required under this subsection shall not apply to commu- 33 nity property interests. Where title to property is held by a person who has 34 died without timely filing a claim for property tax reduction, the estate of 35 the deceased person shall be the "owner," provided that the time periods dur- 36 ing which the deceased person held such title shall be attributed to the 37 estate for the computation of any time periods under subsection (8)(a) or 38 (8)(b) of this section. 39 (8) (a) "Primary dwelling place" means the claimant's dwelling place on 40 January 1 or before April 15 of the year for which the claim is made. The 41 primary dwelling place is the single place where a claimant has his true, 42 fixed and permanent home and principal establishment, and to which when- 43 ever the individual is absent he has the intention of returning. A claim- 44 ant must establish the dwelling to which the claim relates to be his pri- 45 mary dwelling place by clear and convincing evidence or by establishing 46 that the dwelling is where the claimant resided on January 1 or before 47 April 15 and: 48 (i) At least six (6) months during the prior year; or 49 (ii) The majority of the time the claimant owned the dwelling if 50 owned by the claimant less than one (1) year; or 51 (iii) The majority of the time after the claimant first occupied the 52 dwelling if occupied by the claimant for less than one (1) year. The 53 county assessor may require written or other proof of the foregoing 54 in such form as the county assessor may determine. 55 (b) Notwithstanding the provisions of paragraph (a) of this subsection, 4 1 the property upon which the claimant makes application shall be deemed to 2 be the claimant's primary dwelling place if the claimant is otherwise 3 qualified and resides in a care facility and does not allow the property 4 upon which the claimant has made application to be occupied by persons 5 paying a consideration to occupy the dwelling. Payment of utilities shall 6 not be payment of a consideration to occupy the dwelling. A claimant's 7 spouse who resides in a care facility shall be deemed to reside at the 8 claimant's primary dwelling place and to be a part of the claimant's 9 household. A care facility is a hospital, nursing facility or intermediate 10 care facility for the mentally retarded as defined in section 39-1301, 11 Idaho Code, or a facility as defined in section 39-3302(16), Idaho Code, 12 or a dwelling other than the one upon which the applicant makes applica- 13 tion where a claimant who is unable to reside in the dwelling upon which 14 the application is made lives and receives help in daily living, protec- 15 tion and security. 16 SECTION 2. An emergency existing therefor, which emergency is hereby 17 declared to exist, this act shall be in full force and effect on and after its 18 passage and approval, and retroactively to January 1, 2005.
STATEMENT OF PURPOSE RS 14924 This measure allows exemption as income from the Dependency and Indemnity Compensation and widow's pension benefits for widows of veterans applying for the Circuit Breaker Program. FISCAL IMPACT A negative impact of $150,000 to the general fund. Contact Name: Rep. George Eskridge Phone: 332-1000 Rep. Lawerence Denney Phone: 332-1000 Pat Teague, Division of Veteran's Services Phone: 334-3513 STATEMENT OF PURPOSE/FISCAL NOTE H 252