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H0778aa.............................................by REVENUE AND TAXATION
PROPERTY TAX - Amends existing law relating to property tax to provide for
valuation of property used primarily for nonprofit school purposes.
03/07 House intro - 1st rdg - to printing
03/08 Rpt prt - to Rev/Tax
03/15 Rpt out - to Gen Ord
Rpt out amen - to engros
03/16 Rpt engros - 1st rdg - to 2nd rdg as amen
03/17 2nd rdg - to 3rd rdg as amen
03/22 3rd rdg as amen - PASSED - 62-0-8
AYES -- Andrus, Barraclough, Barrett, Bastian, Bayer, Bedke, Bell,
Bilbao, Black, Block, Boe, Bolz, Brackett, Bradford, Cannon,
Chadderdon, Clark, Collins, Deal, Denney, Edmunson, Ellsworth,
Field(18), Field(23), Garrett, Henbest, Henderson, Jaquet, Kemp,
Lake, LeFavour, Loertscher, Martinez, Mathews, 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
NAYS -- None
Absent and excused -- Anderson, Crow, Eskridge, Hart, Harwood,
McGeachin, McKague, Mr. Speaker
Floor Sponsor - Trail
Title apvd - to Senate
03/23 Senate intro - 1st rdg - to Loc Gov
03/29 Rpt out - rec d/p - to 2nd rdg
03/30 2nd rdg - to 3rd rdg
Rls susp - PASSED - 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, Pearce,
Richardson, Schroeder, Stegner, Stennett, Werk, Williams
NAYS -- None
Absent and excused -- Sweet
Floor Sponsor - Corder
Title apvd - to House
03/31 To enrol
04/03 Rpt enrol - Sp signed - Pres signed
04/04 To Governor
04/07 Governor signed
Session Law Chapter 366
Effective: 01/01/06
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 778
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO PROPERTY EXEMPT FROM TAXATION; AMENDING SECTION 63-602E, IDAHO
3 CODE, TO PROVIDE FOR VALUATION OF PROPERTY USED PRIMARILY FOR SCHOOL PUR-
4 POSES AND FOR BUSINESS PURPOSES FROM WHICH A REVENUE IS DERIVED; DECLARING
5 AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-602E, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-602E. PROPERTY EXEMPT FROM TAXATION -- PROPERTY USED FOR SCHOOL OR
10 EDUCATIONAL PURPOSES. (1) The following property is exempt from taxation: all
11 property used exclusively for nonprofit school or educational purposes, prop-
12 erty used for charter school purposes, and all property from which no profit
13 is derived and which is held or used exclusively for endowment, building or
14 maintenance purposes of schools or educational institutions.
15 (2) If property is used primarily for school purposes or charter school
16 purposes and for business purposes from which a revenue is derived, which rev-
17 enue is not related to the educational purpose for which the school or charter
18 school exists, the assessor shall determine the value of the entire property,
19 of the part used for school purposes or charter school purposes, and of the
20 part used for such unrelated business purposes. The portion of the building
21 used for school purposes or charter school purposes and for business and
22 administration of the school or charter school shall be exempt from taxation.
23 SECTION 2. An emergency existing therefor, which emergency is hereby
24 declared to exist, this act shall be in full force and effect on and after its
25 passage and approval, and retroactively to January 1, 2006.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
Moved by Moyle
Seconded by Crow
IN THE HOUSE OF REPRESENTATIVES
HOUSE AMENDMENT TO H.B. NO. 778
1 AMENDMENT TO SECTION 1
2 On page 1 of the printed bill, in line 15, following "for" insert: "non-
3 profit"; in line 17, following the second "the" insert: "nonprofit"; in line
4 19, following "for" insert: "nonprofit"; in line 21, following the first "for"
5 insert: "nonprofit"; and in line 22, following "the" insert: "nonprofit".
6 CORRECTION TO TITLE
7 On page 1, in line 3, following the second "FOR" insert: "NONPROFIT".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 778, As Amended
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO PROPERTY EXEMPT FROM TAXATION; AMENDING SECTION 63-602E, IDAHO
3 CODE, TO PROVIDE FOR VALUATION OF PROPERTY USED PRIMARILY FOR NONPROFIT
4 SCHOOL PURPOSES AND FOR BUSINESS PURPOSES FROM WHICH A REVENUE IS DERIVED;
5 DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-602E, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-602E. PROPERTY EXEMPT FROM TAXATION -- PROPERTY USED FOR SCHOOL OR
10 EDUCATIONAL PURPOSES. (1) The following property is exempt from taxation: all
11 property used exclusively for nonprofit school or educational purposes, prop-
12 erty used for charter school purposes, and all property from which no profit
13 is derived and which is held or used exclusively for endowment, building or
14 maintenance purposes of schools or educational institutions.
15 (2) If property is used primarily for nonprofit school purposes or
16 charter school purposes and for business purposes from which a revenue is
17 derived, which revenue is not related to the educational purpose for which the
18 nonprofit school or charter school exists, the assessor shall determine the
19 value of the entire property, of the part used for nonprofit school purposes
20 or charter school purposes, and of the part used for such unrelated business
21 purposes. The portion of the building used for nonprofit school purposes or
22 charter school purposes and for business and administration of the nonprofit
23 school or charter school shall be exempt from taxation.
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
RS 15485C2
This legislation relates to property exempt from taxation; amending
Section 63-602E, Idaho Code, to allow a partial exemption from
property tax if property is used for nonprofit school or
educational purposes or Charter School purposes and to provide an
exemption for all property from which no profit is derived and
which is held or used for endowment, building or maintenance
purposes of Schools, Charter Schools, or Educational institutions;
declaring an emergency and providing retroactive application.
FISCAL NOTE
There will be no impact on the State General Fund.
Contact
Name: Representative Tom Trail
Phone: (208) 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 778