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SJR108.....................................................by STATE AFFAIRS
SCHOOL FUNDING - SALES TAX - Proposing an amendment to the Constitution of
the State of Idaho to provide that no property taxes may be levied for
maintenance and operation of the public schools by noncharter school
districts; and to provide that such property tax moneys shall be replaced
by sales and use tax moneys.
03/27 Senate intro - 1st rdg - to printing
03/28 Rpt prt - to St Aff
03/30 Rpt out - w/o rec - to 2nd rdg
03/31 2nd rdg - to 3rd rdg
04/04 3rd rdg - FAILED - 18-17-0
AYES -- Brandt, Broadsword, Bunderson, Burtenshaw, Cameron, Coiner,
Compton, Darrington, Gannon, Geddes, Goedde, Hill, Jorgenson, Keough,
Little, Lodge, McGee, McKenzie
NAYS -- Andreason, Burkett, Corder, Davis, Fulcher, Kelly, Langhorst,
Malepeai, Marley, Pearce, Richardson, Schroeder, Stegner, Stennett,
Sweet, Werk, Williams
Absent and excused -- None
Floor Sponsor - Little
Filed in Office of the Secretary of Senate
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE SENATE
SENATE JOINT RESOLUTION NO. 108
BY STATE AFFAIRS COMMITTEE
1 A JOINT RESOLUTION
2 PROPOSING AN AMENDMENT TO ARTICLE VII, OF THE CONSTITUTION OF THE STATE OF
3 IDAHO, RELATING TO FINANCE AND REVENUE BY THE ADDITION OF A NEW SECTION
4 18, ARTICLE VII, OF THE CONSTITUTION OF THE STATE OF IDAHO, TO PROVIDE
5 THAT ON AND AFTER JANUARY 1, 2007, NO TAXES SHALL BE LEVIED AGAINST REAL
6 OR PERSONAL PROPERTY FOR MAINTENANCE AND OPERATION OF THE PUBLIC SCHOOLS
7 BY NONCHARTER SCHOOL DISTRICTS, TO PROVIDE THAT THE LEGISLATURE SHALL
8 APPROPRIATE SUFFICIENT FUNDS FROM SALES AND USE TAXES TO ENSURE THAT
9 SCHOOL DISTRICTS CONTINUE TO RECEIVE STATE FUNDS AS ENTITLED BY LAW,
10 INCLUDING THE PORTION OF SUCH ENTITLEMENT FORMERLY COMPRISED BY SUCH MAIN-
11 TENANCE AND OPERATION FUNDS, BUT NOT INCLUDING SUCH MAINTENANCE AND OPERA-
12 TION FUNDS FORMERLY RAISED BY SCHOOL DISTRICTS IN EXCESS OF THE AMOUNT OF
13 FUNDS SCHOOL DISTRICTS ARE ENTITLED TO RECEIVE UNDER PUBLIC SCHOOL FUNDING
14 FORMULAS PRESCRIBED BY LAW AND TO PROVIDE THAT THIS PROHIBITION SHALL NOT
15 APPLY TO TAX LEVIES APPROVED BY QUALIFIED ELECTORS AT AN ELECTION AS PRO-
16 VIDED BY LAW OR TO OTHER TAX LEVIES AS MAY BE PROVIDED BY LAW; STATING THE
17 QUESTION TO BE SUBMITTED TO THE ELECTORATE; DIRECTING THE LEGISLATIVE
18 COUNCIL TO PREPARE THE STATEMENTS REQUIRED BY LAW; AND DIRECTING THE SEC-
19 RETARY OF STATE TO PUBLISH THE AMENDMENT AND ARGUMENTS AS REQUIRED BY LAW.
20 Be It Resolved by the Legislature of the State of Idaho:
21 SECTION 1. That Article VII, of the Constitution of the State of Idaho,
22 be, and the same is hereby amended by the addition thereto of a NEW SECTION,
23 to be known and designated as Section 18, Article VII, of the Constitution of
24 the State of Idaho and to read as follows:
25 SECTION 18. PROPERTY TAXES FOR MAINTENANCE AND OPERATION OF
26 PUBLIC SCHOOLS. On and after January 1, 2007, no taxes shall be
27 levied against real or personal property for maintenance and opera-
28 tion of the public schools by noncharter school districts. The Legis-
29 lature shall appropriate sufficient funds from sales and use taxes to
30 ensure that school districts continue to receive state funds as enti-
31 tled by law, including the portion of such entitlement formerly com-
32 prised by such maintenance and operation funds, but not including
33 such maintenance and operation funds formerly raised by school dis-
34 tricts in excess of the amount of funds school districts are entitled
35 to receive under public school funding formulas prescribed by law.
36 The prohibition provided by this section shall not apply to tax
37 levies approved by qualified electors at an election as provided by
38 law or to other tax levies as may be provided by law.
39 SECTION 2. The question to be submitted to the electors of the State of
40 Idaho at the next general election shall be as follows:
41 "Shall Article VII, of the Constitution of the State of Idaho be amended
42 by the addition of a new Section 18, Article VII, to provide that on and after
2
1 January 1, 2007, no taxes shall be levied against real or personal property
2 for maintenance and operation of the public schools by noncharter school dis-
3 tricts, to provide that the Legislature shall appropriate sufficient funds
4 from sales and use taxes to ensure that school districts continue to receive
5 state funds as entitled by law, including the portion of such entitlement for-
6 merly comprised by such maintenance and operation funds, but not including
7 such maintenance and operation funds formerly raised by school districts in
8 excess of the amount of funds school districts are entitled to receive under
9 public school funding formulas prescribed by law and to provide that this pro-
10 hibition shall not apply to tax levies approved by qualified electors at an
11 election as provided by law or to other tax levies as may be provided by
12 law?".
13 SECTION 3. The Legislative Council is directed to prepare the statements
14 required by Section 67-453, Idaho Code, and file the same.
15 SECTION 4. The Secretary of State is hereby directed to publish this pro-
16 posed constitutional amendment and arguments as required by law.
STATEMENT OF PURPOSE
RS 16291
This Joint Resolution seeks to amend the Constitution to
provide that on or after January 1, 2007, property taxes will not
be collected for maintenance and operation of public schools, and
these funds shall be replaced from the state sales and use tax.
Prohibition will not apply to tax levies for indebtedness incurred.
FISCAL IMPACT
The fiscal impact to the General Fund will be $50,000.00
(fifty thousand dollars) to cover costs of placing the measure on
the ballot.
The actual cost of this legislation is intended to be revenue-
neutral, as the increase in sales tax will substitute for the
current property tax.
Contact
Name: Senator Brad Little
Senator Dean Cameron
Senator Robert Geddes
Senator Shawn Keough
Phone: 332-1303
STATEMENT OF PURPOSE/FISCAL NOTE SJR 108