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HOUSE BILL NO. 481

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Bill Status

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H0481...............................................by REVENUE AND TAXATION
TAXING DISTRICTS - Adds to existing law relating to property taxes to
provide that no taxing district shall certify a budget request to finance
the property tax portion of its operating budget for the fiscal year
commencing in 2006 and ending in 2007 that exceeds the dollar amount of
property taxes certified for that purpose in 2005; and to provide an
exception.
                                                                        
01/26    House intro - 1st rdg - to printing
01/27    Rpt prt - to Rev/Tax

Bill Text

                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-eighth Legislature                   Second Regular Session - 2006
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 481
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO PROPERTY TAXES; AMENDING CHAPTER 8, TITLE 63, IDAHO CODE,  BY  THE
  3        ADDITION  OF  A  NEW SECTION 63-813, IDAHO CODE, TO PROVIDE THAT NO TAXING
  4        DISTRICT SHALL CERTIFY A BUDGET REQUEST TO FINANCE THE PROPERTY  TAX  POR-
  5        TION  OF  ITS  OPERATING BUDGET FOR THE FISCAL YEAR COMMENCING IN 2006 AND
  6        ENDING IN 2007 THAT EXCEEDS THE DOLLAR AMOUNT OF PROPERTY TAXES  CERTIFIED
  7        FOR  THAT  PURPOSE  IN 2005 AND TO PROVIDE AN EXCEPTION; AND TO DECLARE AN
  8        EMERGENCY.
                                                                        
  9    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 10        SECTION 1.  That Chapter 8, Title 63, Idaho Code,  be,  and  the  same  is
 11    hereby  amended by the addition thereto of a NEW SECTION, to be known and des-
 12    ignated as Section 63-813, Idaho Code, and to read as follows:
                                                                        
 13        63-813.  LIMITATION OF BUDGET REQUEST --  LIMITATION  ON  TAX  CHARGES  --
 14    EXCEPTIONS.  (1)  The  privilege of a charter school district and other provi-
 15    sions of Idaho law notwithstanding, for its fiscal year commencing in 2006 and
 16    ending in 2007, no taxing district shall certify a budget request  to  finance
 17    the  property  tax  portion  of  its  operating budget that exceeds the dollar
 18    amount of property taxes certified for that purpose in 2005.
 19        (2)  No board of county commissioners shall set a levy in 2006, nor  shall
 20    the  state tax commission approve a levy in 2006, which exceeds the limitation
 21    imposed by subsection (1) of this section, unless  authority  to  exceed  such
 22    limitation  has  been approved by a majority of the taxing district's electors
 23    voting on the question at an election called for that purpose.
                                                                        
 24        SECTION 2.  An emergency existing  therefor,  which  emergency  is  hereby
 25    declared to exist, this act shall be in full force and effect on and after its
 26    passage and approval, and retroactively to January 1, 2006.

Statement of Purpose / Fiscal Impact

                       STATEMENT OF PURPOSE

                             RS 15790

     This legislation applies a moratorium on all taxing
districts for fiscal years 2006 and ending in 2007 on the
certification of budget requests to finance the property tax
portion of their operating budgets.


                           FISCAL NOTE

None





Contact
Name: Rep. Jim Clark
Phone: 332-1000
Rep. Dolores Crow
Re. Mike Moyle 


STATEMENT OF PURPOSE/FISCAL NOTE                         H 481