2005 Legislation
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HOUSE CONCURRENT RESOLUTION NO. 23 – Property tax matters, study


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Bill Status

HCR023..............................................by REVENUE AND TAXATION
PROPERTY TAXES - Stating findings of the Legislature and authorizing the
Legislative Council to appoint a committee to undertake and complete a
study of property taxation matters.
03/16    House intro - 1st rdg - to printing
03/17    Rpt prt - to 2nd rdg
03/18    2nd rdg - to 3rd rdg
    Rls susp - ADOPTED - 65-0-5
      AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
      Bedke, 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, Kemp, Lake, LeFavour, Loertscher, Martinez,
      Mathews, McKague, Miller, Mitchell, Moyle, Nielsen, Nonini,
      Pasley-Stuart, Pence, Raybould, Ring, Ringo, Roberts, Rusche,
      Rydalch, Sali, Sayler, Schaefer, Shepherd(2), Shirley, Skippen,
      Smith(30), Smylie, Snodgrass, Stevenson, Trail, Wills, Wood
      NAYS -- None
      Absent and excused -- Jones, McGeachin, Shepherd(8), Smith(24), Mr.
    Floor Sponsor - Collins
    Title apvd - to Senate
03/21    Senate intro - 1st rdg - to St Aff
03/30    Rpt out - rec d/p - to 10th Ord
03/31    10th Ord - ADOPTED - 34-0-1
      AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett,
      Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis,
      Fulcher, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough,
      Langhorst, Little, Lodge, Malepeai, Marley, McGee, McKenzie,
      Richardson, Schroeder, Stegner, Stennett, Sweet, Werk, Williams
      NAYS -- None
      Absent and excused -- Pearce
    Floor Sponsor - McKenzie
    Title apvd - to House
03/31    To enrol - Rpt enrol - Sp signed
04/01    Pres signed - To Secretary of State

Bill Text

  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   First Regular Session - 2005
                              IN THE HOUSE OF REPRESENTATIVES
                             HOUSE CONCURRENT RESOLUTION NO. 23
                             BY REVENUE AND TAXATION COMMITTEE
  1                               A CONCURRENT RESOLUTION
  4        MATTERS.
  5    Be It Resolved by the Legislature of the State of Idaho:
  7        WHEREAS, rising property taxes are a major concern to residential property
  8    owners; and
  9        WHEREAS, the state's current tax system includes the property tax on  real
 10    and personal property; and
 11        WHEREAS,  the  Idaho  Legislature  had  many  measures  introduced in 2005
 12    regarding  the  property  tax  which   included  modifying   the   fifty-fifty
 13    homeowner's  exemption, the circuit breaker property tax relief law, full dis-
 14    closure of property prices at sale, the three percent cap for local  units  of
 15    government  expenditures and placing a restriction on the amount of value that
 16    property market values may be increased per year; and
 17        WHEREAS, the property tax may be one of the most hated taxes in the  state
 18    because  it  can  be a tax on a person's debt as much as on the value of their
 19    property; and
 20        WHEREAS, it is the desire of this Legislature that a property  tax  struc-
 21    ture encourage and not hinder economic development,  and that the property tax
 22    structure  recognize  the  modern economy and be poised to lead the state into
 23    the twenty-first century.
 24        NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session
 25    of the Fifty-eighth Idaho Legislature, the House of  Representatives  and  the
 26    Senate  concurring  therein,  that  the  Legislative  Council is authorized to
 27    appoint a fourteen member  committee to undertake and complete a study of  the
 28    state's  property  tax  structure  in all of its aspects, with the goal of the
 29    committee's recommendations being to develop a strategy to implement  a  prop-
 30    erty  tax structure over the succeeding years that is balanced in its applica-
 31    tion and effect, that encourages economic development, that meets the  revenue
 32    needs  of  local units of government, encourages and assists economic develop-
 33    ment and  answers the concern over rising property values and property  taxes.
 34    The  Legislative  Council  shall  determine  the  membership  from  each house
 35    appointed to the committee and shall authorize the committee to receive input,
 36    advice and assistance from interested and affected parties who are not members
 37    of the Legislature.
 38        BE IT FURTHER RESOLVED that nonlegislative members of the committee may be
 39    appointed by the cochairs of the committee who are appointed by  the  Legisla-
 40    tive  Council.  Nonlegislative  members of the advisory committee shall not be
 41    reimbursed from legislative funds for per diem, mileage or other expenses  and
 42    shall  not have voting privileges regarding the committee's recommendations or
 43    proposed legislation.
 44        BE IT FURTHER RESOLVED that the committee shall report its findings,  rec-
 45    ommendations  and  proposed  legislation  to the Second Regular Session of the
  1    Fifty-eighth Idaho Legislature.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE

                             RS 15158

The purpose of this concurrent resolution is to undertake and
complete a study of property taxation matters.

                            FISCAL NOTE

There is no impact to the general fund.

Name: Gary E. Collins 
Phone: 322:1000

STATEMENT OF PURPOSE/FISCAL NOTE                        HCR 23