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H0079aaS............................................by REVENUE AND TAXATION
NEW CONSTRUCTION - Amends existing law to revise information to be included
in the new construction roll; to revise items on the new construction roll
for which the taxable market value increase may be shown; and to provide an
exception to the amount of taxable market value for new construction that
is not a change in value of existing property that is due to external
market forces.
01/31 House intro - 1st rdg - to printing
02/01 Rpt prt - to Rev/Tax
02/05 Rpt out - rec d/p - to 2nd rdg
02/06 2nd rdg - to 3rd rdg
02/07 3rd rdg - PASSED - 55-13-2
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bolz, Brackett, Bradford, Chadderdon, Clark, Collins,
Edmunson, Eskridge, Hagedorn, Hart, Harwood, Henderson, Killen, Kren,
Labrador, Lake, LeFavour, Loertscher, Luker, Marriott, Mathews,
McGeachin, Mortimer, Moyle, Nonini, Patrick, Raybould, Ring, Roberts,
Sayler, Schaefer, Shepherd(2), Shepherd(8), Shirley, Shively,
Smith(30), Smith(24), Snodgrass, Stevenson, Thayn, Trail, Vander
Woude, Wills, Wood(27), Wood(35), Mr. Speaker
NAYS -- Bock, Boe, Chavez, Chew, Durst, Henbest, Jaquet, King,
Pasley-Stuart, Pence, Ringo, Ruchti, Rusche
Absent and excused -- Crane, Nielsen
Floor Sponsor - Moyle
Title apvd - to Senate
02/08 Senate intro - 1st rdg - to Loc Gov
02/14 Rpt out - rec d/p - to 2nd rdg
02/15 2nd rdg - to 3rd rdg
02/23 To 14th Ord
03/01 Rpt out amen - to 1st rdg as amen
03/02 1st rdg - to 2nd rdg as amen
03/05 2nd rdg - to 3rd rdg as amen
03/08 3rd rdg as amen - PASSED - 24-11-0
AYES -- Bair, Bastian, Broadsword, Cameron, Corder, Darrington,
Davis, Fulcher, Geddes, Goedde, Hammond, Hill, Jorgenson, Keough,
Langhorst, Little, Lodge, McGee, McKague, McKenzie, Richardson,
Schroeder, Siddoway, Stegner
NAYS -- Andreason, Bilyeu, Burkett, Coiner, Gannon, Heinrich, Kelly,
Malepeai, Pearce, Stennett, Werk
Absent and excused -- None
Floor Sponsor - Hammond
Title apvd - to House
03/09 House concurred in Senate amens - to engros
03/12 Rpt engros - 1st rdg - to 2nd rdg as amen
03/13 2nd rdg - to 3rd rdg as amen
03/14 3rd rdg as amen - PASSED - 67-3-0
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Black,
Block, Bock, Boe, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew,
Clark, Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart,
Harwood, Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador,
Lake, LeFavour, Loertscher, Luker, Marriott, Mathews, McGeachin,
Mortimer, Moyle, Nielsen, Nonini, Pasley-Stuart, Patrick, Pence,
Raybould, Roberts, Ruchti, Sayler, Schaefer, Shepherd(2),
Shepherd(8), Shirley, Shively, Smith(30), Smith(24), Snodgrass,
Stevenson, Thayn, Trail, Vander Woude, Wills, Wood(27), Wood(35), Mr.
Speaker
NAYS -- Ring, Ringo, Rusche
Absent and excused -- None
Floor Sponsor - Moyle
Title apvd - to enrol
03/15 Rpt enrol - Sp signed - Pres signed
03/16 To Governor
03/21 Governor signed
Session Law Chapter 135
Effective: 01/01/07
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 79
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE NEW CONSTRUCTION ROLL FOR REAL PROPERTY; AMENDING SECTION
3 63-301A, IDAHO CODE, TO PROVIDE THAT THE NEW CONSTRUCTION ROLL SHALL NOT
4 INCLUDE NEW CONSTRUCTION LOCATED WITHIN A REVENUE ALLOCATION AREA AND TO
5 PROVIDE THAT NEW CONSTRUCTION MAY BE INCLUDED UPON TERMINATION OF THE REV-
6 ENUE ALLOCATION AREA; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE
7 APPLICATION.
8 Be It Enacted by the Legislature of the State of Idaho:
9 SECTION 1. That Section 63-301A, Idaho Code, be, and the same is hereby
10 amended to read as follows:
11 63-301A. NEW CONSTRUCTION ROLL. (1) The county assessor shall prepare a
12 new construction roll, which shall be in addition to the property roll, which
13 new construction roll shall show:
14 (a) The name of the taxpayer;
15 (b) The description of the new construction, suitably detailed to meet
16 the requirements of the individual county;
17 (c) A description of the land and its change in use, suitably detailed to
18 meet the needs of the individual county;
19 (d) The amount of taxable market value added to the property on the cur-
20 rent year's property roll that is directly the result of new construction
21 or a change in use of the land or both.
22 (2) As soon as possible, but in any event by no later than the first Mon-
23 day in June, the new construction roll shall be certified to the county audi-
24 tor and a listing showing the amount of value on the new construction roll in
25 each taxing district or unit be forwarded to the state tax commission on or
26 before the fourth Monday in July. Provided however, the value shown in subsec-
27 tion (3)(f) of this section shall be reported to the appropriate county audi-
28 tor by the state tax commission by the third Monday in July and the value sent
29 by the county auditor to each taxing district. The value established pursuant
30 to subsection (3)(f) of this section is subject to correction by the state tax
31 commission until the first Monday in September and any such corrections shall
32 be sent to the appropriate county auditor, who shall notify any affected tax-
33 ing districts.
34 (3) The value shown on the new construction roll may include the value
35 increase from:
36 (a) Construction of any new structure that previously did not exist; or
37 (b) Additions or alterations to existing nonresidential structures; or
38 (c) Installation of new or used manufactured housing that did not previ-
39 ously exist within the county; or
40 (d) Change of land use classification; or
41 (e) Property newly taxable as a result of loss of the exemption provided
42 by section 63-602W, Idaho Code; or
43 (f) The construction of any improvement or installation of any equipment
2
1 used for or in conjunction with the generation of electricity and the
2 addition of any improvement or equipment intended to be so used, except
3 property that has a value allocated or apportioned pursuant to section
4 63-405, Idaho Code, or that is owned by a cooperative or municipality, as
5 those terms are defined in section 61-332A, Idaho Code, or that is owned
6 by a public utility, as that term is defined in section 61-332A, Idaho
7 Code, owning any other property that is allocated or apportioned. No
8 replacement equipment or improvements may be included; or
9 (g) Increases in value over the base value of property on the base
10 assessment roll within an urban renewal revenue allocation area that has
11 been terminated pursuant to section 50-2909(4), Idaho Code, to the extent
12 that this increment has not been previously included on any new construc-
13 tion rolls, provided however, the increased value during the existence of
14 the revenue allocation area is due to changes identified in subsections
15 (a) through (e) of this subsection.
16 (4) The amount of taxable market value of new construction shall be the
17 change in net taxable market value that is attributable directly to new con-
18 struction or a change in use of the land or loss of the exemption provided by
19 section 63-602W(3), Idaho Code. It shall not include any change in value of
20 existing property that is due to external market forces such as general or
21 localized inflation.
22 (5) The new construction roll shall not include new construction located
23 within a revenue allocation area. The new construction may be included as pro-
24 vided in subsection (3)(g) upon termination of the revenue allocation area.
25 SECTION 2. An emergency existing therefor, which emergency is hereby
26 declared to exist, this act shall be in full force and effect on and after its
27 passage and approval, and retroactively to January 1, 2007.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
Moved by Hammond
Seconded by Corder
IN THE SENATE
SENATE AMENDMENT TO H.B. NO. 79
1 AMENDMENTS TO SECTION 1
2 On page 1 of the printed bill, in line 21, following "both" insert: ";
3 (e) The amount of taxable market value added as provided in subsection
4 (3)(g) of this section as a result of dissolution of any revenue alloca-
5 tion area.";
6 and in line 34, following "include the" insert: "taxable market".
7 On page 2, delete lines 12 through 15 and insert: "that this increment has
8 not been previously included on any new construction rolls, provided however,
9 the increased value during the existence of the revenue allocation area is due
10 to changes identified in subsections (a) through (e) of this subsection
11 exceeds the incremental value as of December 31, 2006, or, for revenue alloca-
12 tion areas formed after December 31, 2006, the entire increment value. Not-
13 withstanding other provisions of this section, the new construction roll shall
14 not include new construction located within an urban renewal district's reve-
15 nue allocation area, except as provided in this subsection (3)(g)."; in line
16 21, following "inflation" insert: ", except as provided in subsection (3)(g)
17 of this section"; and delete lines 22 through 24.
18 CORRECTION TO TITLE
19 On page 1, delete lines 3 through 6 and insert: "63-301A, IDAHO CODE, TO
20 REVISE INFORMATION TO BE INCLUDED IN THE NEW CONSTRUCTION ROLL, TO REVISE
21 ITEMS ON THE NEW CONSTRUCTION ROLL FOR WHICH THE TAXABLE MARKET VALUE INCREASE
22 MAY BE SHOWN AND TO PROVIDE AN EXCEPTION TO THE AMOUNT OF TAXABLE MARKET VALUE
23 FOR NEW CONSTRUCTION THAT IS NOT A CHANGE IN VALUE OF EXISTING PROPERTY THAT
24 IS DUE TO EXTERNAL MARKET FORCES; DECLARING AN EMERGENCY AND PROVIDING RETRO-
25 ACTIVE".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 79, As Amended in the Senate
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE NEW CONSTRUCTION ROLL FOR REAL PROPERTY; AMENDING SECTION
3 63-301A, IDAHO CODE, TO REVISE INFORMATION TO BE INCLUDED IN THE NEW CON-
4 STRUCTION ROLL, TO REVISE ITEMS ON THE NEW CONSTRUCTION ROLL FOR WHICH THE
5 TAXABLE MARKET VALUE INCREASE MAY BE SHOWN AND TO PROVIDE AN EXCEPTION TO
6 THE AMOUNT OF TAXABLE MARKET VALUE FOR NEW CONSTRUCTION THAT IS NOT A
7 CHANGE IN VALUE OF EXISTING PROPERTY THAT IS DUE TO EXTERNAL MARKET
8 FORCES; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Section 63-301A, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 63-301A. NEW CONSTRUCTION ROLL. (1) The county assessor shall prepare a
13 new construction roll, which shall be in addition to the property roll, which
14 new construction roll shall show:
15 (a) The name of the taxpayer;
16 (b) The description of the new construction, suitably detailed to meet
17 the requirements of the individual county;
18 (c) A description of the land and its change in use, suitably detailed to
19 meet the needs of the individual county;
20 (d) The amount of taxable market value added to the property on the cur-
21 rent year's property roll that is directly the result of new construction
22 or a change in use of the land or both;
23 (e) The amount of taxable market value added as provided in subsection
24 (3)(g) of this section as a result of dissolution of any revenue alloca-
25 tion area.
26 (2) As soon as possible, but in any event by no later than the first Mon-
27 day in June, the new construction roll shall be certified to the county audi-
28 tor and a listing showing the amount of value on the new construction roll in
29 each taxing district or unit be forwarded to the state tax commission on or
30 before the fourth Monday in July. Provided however, the value shown in subsec-
31 tion (3)(f) of this section shall be reported to the appropriate county audi-
32 tor by the state tax commission by the third Monday in July and the value sent
33 by the county auditor to each taxing district. The value established pursuant
34 to subsection (3)(f) of this section is subject to correction by the state tax
35 commission until the first Monday in September and any such corrections shall
36 be sent to the appropriate county auditor, who shall notify any affected tax-
37 ing districts.
38 (3) The value shown on the new construction roll may include the taxable
39 market value increase from:
40 (a) Construction of any new structure that previously did not exist; or
41 (b) Additions or alterations to existing nonresidential structures; or
42 (c) Installation of new or used manufactured housing that did not previ-
43 ously exist within the county; or
2
1 (d) Change of land use classification; or
2 (e) Property newly taxable as a result of loss of the exemption provided
3 by section 63-602W, Idaho Code; or
4 (f) The construction of any improvement or installation of any equipment
5 used for or in conjunction with the generation of electricity and the
6 addition of any improvement or equipment intended to be so used, except
7 property that has a value allocated or apportioned pursuant to section
8 63-405, Idaho Code, or that is owned by a cooperative or municipality, as
9 those terms are defined in section 61-332A, Idaho Code, or that is owned
10 by a public utility, as that term is defined in section 61-332A, Idaho
11 Code, owning any other property that is allocated or apportioned. No
12 replacement equipment or improvements may be included; or
13 (g) Increases in value over the base value of property on the base
14 assessment roll within an urban renewal revenue allocation area that has
15 been terminated pursuant to section 50-2909(4), Idaho Code, to the extent
16 that this increment has not been previously included on any new construc-
17 tion rolls, provided however, the increased value during the existence of
18 the revenue allocation area is due to changes identified in subsections
19 (a) through (e) of this subsection exceeds the incremental value as of
20 December 31, 2006, or, for revenue allocation areas formed after December
21 31, 2006, the entire increment value. Notwithstanding other provisions of
22 this section, the new construction roll shall not include new construction
23 located within an urban renewal district's revenue allocation area, except
24 as provided in this subsection (3)(g).
25 (4) The amount of taxable market value of new construction shall be the
26 change in net taxable market value that is attributable directly to new con-
27 struction or a change in use of the land or loss of the exemption provided by
28 section 63-602W(3), Idaho Code. It shall not include any change in value of
29 existing property that is due to external market forces such as general or
30 localized inflation, except as provided in subsection (3)(g) of this section.
31 SECTION 2. An emergency existing therefor, which emergency is hereby
32 declared to exist, this act shall be in full force and effect on and after its
33 passage and approval, and retroactively to January 1, 2007.
STATEMENT OF PURPOSE
RS 16827C1
This legislation relates to the new construction roll for
real property. To provide that the new construction roll shall
not include new construction located within a revenue allocation
area until termination of the revenue allocation area
FISCAL NOTE
No impact to general funds.
Contact
Name: Rep. Mike Moyle
Rep. Scott Bedke
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 79