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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.
Speaker
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
]]]] 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
2 STATING FINDINGS OF THE LEGISLATURE AND AUTHORIZING THE LEGISLATIVE COUNCIL TO
3 APPOINT A COMMITTEE TO UNDERTAKE AND COMPLETE A STUDY OF PROPERTY TAXATION
4 MATTERS.
5 Be It Resolved by the Legislature of the State of Idaho:
6
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
2
1 Fifty-eighth Idaho Legislature.
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.
Contact
Name: Gary E. Collins
Phone: 322:1000
STATEMENT OF PURPOSE/FISCAL NOTE HCR 23