2007 Legislation
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HOUSE BILL NO. 210 – School bonds, market value defined

HOUSE BILL NO. 210

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Bill Status



H0210aa,aa..........................................by REVENUE AND TAXATION
SCHOOL BONDS - Amends existing law relating to school bonds to provide that
all property exempt from taxation be included within the definition of
"market value for assessment purposes."

02/20    House intro - 1st rdg - to printing
02/21    Rpt prt - to Rev/Tax
03/09    Rpt out - rec d/p - to 2nd rdg
03/12    2nd rdg - to 3rd rdg
    To Gen Ord
03/20    Rpt out amen - to engros
    Rpt engros - 1st rdg - to 2nd rdg as amen
03/21    2nd rdg - to 3rd rdg as amen
03/22    To Gen Ord
    Rpt out amen - to engros
03/23    Rpt engros - 1st rdg - to 2nd rdg as amen
03/26    2nd rdg - to 3rd rdg as amen
    Rls susp - PASSED - 61-7-2
      AYES -- Andrus, Bayer, Bedke, Bell, Bilbao, Black, Block, Bock, Boe,
      Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew, Collins, Crane,
      Durst, Edmunson, Hagedorn, Hart, Harwood, Henbest, Jaquet, Killen,
      King, Kren, Labrador, Lake, LeFavour, Loertscher, Luker, Mathews,
      McGeachin, Mortimer, Moyle, Nielsen, Pasley-Stuart, Patrick, Pence,
      Raybould, Ring, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer,
      Shepherd(8), Shirley, Shively, Smith(30), Snodgrass, Stevenson,
      Thayn, Trail, Vander Woude, Wills, Wood(27), Wood(35), Mr. Speaker
      NAYS -- Barrett, Clark, Eskridge, Marriott, Nonini, Shepherd(2),
      Smith(24)
      Absent and excused -- Anderson, Henderson
    Floor Sponsor - Bedke
    Title apvd - to Senate
03/26    Senate intro - 1st rdg - to Loc Gov
03/29    Rpt out - rec d/p - to 2nd rdg
    Rls susp - PASSED - 32-1-2
      AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
      Cameron, Corder, Darrington, Davis, Fulcher, Gannon, Geddes, Hammond,
      Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst, Little, Lodge,
      Malepeai, McGee, McKenzie, Pearce, Richardson, Schroeder, Siddoway,
      Stegner, Stennett, Werk(Douglas)
      NAYS -- McKague
      Absent and excused -- Coiner, Goedde
    Floor Sponsor - Little
    Title apvd - to House
03/29    To enrol - Rpt enrol - Sp signed
03/30    Pres signed - To Governor
04/04    Governor signed
         Session Law Chapter 358
         Effective: 04/04/07

Bill Text


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                                     HOUSE BILL NO. 210
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO SCHOOL BONDS; AMENDING SECTION 33-1103,  IDAHO  CODE,  TO  PROVIDE
  3        THAT  ALL PROPERTY EXEMPT FROM TAXATION PURSUANT TO SECTION 63-602G, IDAHO
  4        CODE, BE INCLUDED WITHIN THE DEFINITION OF "MARKET  VALUE  FOR  ASSESSMENT
  5        PURPOSES"; AND DECLARING AN EMERGENCY.
                                                                        
  6    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  7        SECTION  1.  That  Section 33-1103, Idaho Code, be, and the same is hereby
  8    amended to read as follows:
                                                                        
  9        33-1103.  DEFINITIONS -- BONDS -- LIMITATION ON AMOUNT -- ELECTIONS TO AU-
 10    THORIZE ISSUANCE. For the purposes of this chapter the  following  definitions
 11    shall  have  the  meanings  specified:  "Market value for assessment purposes"
 12    means the amount of the last preceding equalized  assessment  of  all  taxable
 13    property  and  all  property exempt from taxation pursuant to section 63-602G,
 14    Idaho Code, within the school district on the tax rolls completed  and  avail-
 15    able as of the date of approval by the electorate in the school bond election.
 16    "Aggregate  outstanding  indebtedness"  means the total sum of unredeemed out-
 17    standing bonds, minus all moneys in the bond interest and redemption  fund  or
 18    funds  accumulated for the redemption of such outstanding bonds, and minus the
 19    sum of all taxes levied for the redemption of such bonds, with  the  exception
 20    of  that  portion  of  such tax levies required for the payment of interest on
 21    bonds, which taxes remain uncollected. "Issue," "issued," or "issuance"  means
 22    a  formal  delivery  of bonds to any purchaser thereof and payment therefor to
 23    the school district.
 24        The board of trustees of any school district, upon approval of a  majority
 25    thereof,  may submit to the qualified school district electors of the district
 26    the question as to whether the board shall be empowered  to  issue  negotiable
 27    coupon bonds of the district in an amount and for a period of time to be named
 28    in the notice of election.
 29        An  elementary  school district which employs not less than six (6) teach-
 30    ers, or a school district operating an elementary school  or  schools,  and  a
 31    secondary school or schools, or issuing bonds for the acquisition of a second-
 32    ary school or schools, may issue bonds in an amount not to exceed five percent
 33    (5%)  of  the market value for assessment purposes thereof, less the aggregate
 34    outstanding indebtedness; and no other school district shall issue bonds in an
 35    amount to exceed at any time two percent (2%) of the market value for  assess-
 36    ment  purposes thereof less the aggregate outstanding indebtedness. The market
 37    value for assessment purposes, the aggregate outstanding indebtedness and  the
 38    unexhausted  debt-incurring  power of the district shall each be determined as
 39    of the date of approval by the electors in the school bond election.
 40        Notice of the bond election shall be given, the  election  shall  be  con-
 41    ducted  and  the returns thereof canvassed, and the qualifications of electors
 42    voting or offering to vote shall be, as provided in  sections  33-401  through
 43    33-406, Idaho Code.
                                                                        
                                       2
                                                                        
  1        The  question  shall  be  approved only if the percentage of votes cast at
  2    such election were cast in favor thereof is that which now, or  may  hereafter
  3    be,  set  by the constitution of the state of Idaho. Upon such approval of the
  4    issuance of bonds, the same may be issued at any time after the date  of  such
  5    election.
                                                                        
  6        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
  7    declared to exist, this act shall be in full force and effect on and after its
  8    passage and approval.

Amendment


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                                                     Moved by    Moyle               
                                                                        
                                                     Seconded by Roberts             
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                        HOUSE AMENDMENT TO H.B. NO. 210, As Amended
                                                                        
  1                                AMENDMENT TO SECTION 1
  2        On page 1 of the engrossed bill, delete  lines  27  and  28,  and  insert:
  3    "63-602G, Idaho Code, within the".
                                                                        
  4                                AMENDMENT TO THE BILL
  5        On  page  2,  delete  lines 20 through 53; and delete pages 3, 4 and 5 and
  6    insert:
  7        "SECTION 2.  An emergency existing therefor,  which  emergency  is  hereby
  8    declared to exist, this act shall be in full force and effect on and after its
  9    passage and approval.".
                                                                        
 10                                 CORRECTION TO TITLE
 11        On  page  1,  delete  lines 5 through 18, and insert: "FOR ASSESSMENT PUR-
 12    POSES" AND TO MAKE TECHNICAL CORRECTIONS; AND DECLARING AN EMERGENCY.".
                                                                        
                                       2
                                                                        
                                                     Moved by    Roberts             
                                                                        
                                                     Seconded by Bedke               
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                              HOUSE AMENDMENTS TO H.B. NO. 210
                                                                        
                                                                        
                                                                        
  1                                AMENDMENT TO SECTION 1
  2        On page 1 of the printed bill, delete lines 9 through 43; and on  page  2,
  3    delete lines 1 through 5, and insert:
  4        "33-1103.  DEFINITIONS  --  BONDS  -- LIMITATION ON AMOUNT -- ELECTIONS TO
  5    AUTHORIZE ISSUANCE. (1) For the purposes of this chapter the following defini-
  6    tions shall have the meanings specified: "Market  value  for  assessment  pur-
  7    poses" means the amount of the last preceding equalized assessment of all tax-
  8    able  property  and  all  property  exempt  from  taxation pursuant to section
  9    63-602G, Idaho Code, which property has been voted by the  qualified  electors
 10    to  be  fully  subject  to taxation for purposes of the school bond within the
 11    school district on the tax rolls completed and available as  of  the  date  of
 12    approval by the electorate in the school bond election. "Aggregate outstanding
 13    indebtedness"  means  the total sum of unredeemed outstanding bonds, minus all
 14    moneys in the bond interest and redemption fund or funds accumulated  for  the
 15    redemption  of  such  outstanding bonds, and minus the sum of all taxes levied
 16    for the redemption of such bonds, with the exception of that portion  of  such
 17    tax  levies  required for the payment of interest on bonds, which taxes remain
 18    uncollected. "Issue," "issued," or "issuance" means a formal delivery of bonds
 19    to any purchaser thereof and payment therefor to the school district.
 20        (2)  The board of trustees of any school  district,  upon  approval  of  a
 21    majority  thereof, may submit to the qualified school district electors of the
 22    district the question as to whether the board  shall  be  empowered  to  issue
 23    negotiable  coupon bonds of the district in an amount and for a period of time
 24    to be named in the notice of election.
 25        (3)  An elementary school district which employs not  less  than  six  (6)
 26    teachers,  or a school district operating an elementary school or schools, and
 27    a secondary school or schools, or issuing bonds for the acquisition of a  sec-
 28    ondary school or schools, may issue bonds in an amount not to exceed five per-
 29    cent (5%) of the market value for assessment purposes thereof, less the aggre-
 30    gate  outstanding indebtedness; and no other school district shall issue bonds
 31    in an amount to exceed at any time two percent (2%) of the  market  value  for
 32    assessment  purposes  thereof less the aggregate outstanding indebtedness. The
 33    market value for assessment purposes, the aggregate  outstanding  indebtedness
 34    and  the unexhausted debt-incurring power of the district shall each be deter-
 35    mined as of the date of approval by the electors in the school bond election.
 36        (4)  Notice of the bond election shall be given,  the  election  shall  be
 37    conducted  and  the returns thereof canvassed, and the qualifications of elec-
 38    tors voting or offering to vote shall  be,  as  provided  in  sections  33-401
 39    through 33-406, Idaho Code.
 40        (5)  The  question  shall be approved only if the percentage of votes cast
 41    at such election were cast in favor thereof is that which now, or may  hereaf-
 42    ter  be,  set by the constitution of the state of Idaho. Upon such approval of
 43    the issuance of bonds, the same may be issued at any time after  the  date  of
 44    such election.".
                                                                        
                                       3
                                                                        
  1                                AMENDMENT TO THE BILL
  2        On page 2, delete lines 6 through 8, and insert:
  3        "SECTION  2.  That Section 63-602G, Idaho Code, be, and the same is hereby
  4    amended to read as follows:
                                                                        
  5        63-602G.  PROPERTY EXEMPT FROM TAXATION -- HOMESTEAD. (1) During  the  tax
  6    year  2006  and each year thereafter, subject to annual adjustment as provided
  7    herein, the  first seventy-five thousand dollars ($75,000) of the market value
  8    for assessment purposes of the homestead as that term is  defined  in  section
  9    63-701,  Idaho Code, or fifty percent (50%) of the market value for assessment
 10    purposes of the homestead as that term is defined  in  section  63-701,  Idaho
 11    Code,  whichever is the lesser, shall be exempt from property taxation. Begin-
 12    ning for tax year 2007, the state tax commission shall publish adjustments  to
 13    the maximum amount subject to property tax exemption to reflect cost-of-living
 14    fluctuations.  The  adjustments  shall effect changes in the amount subject to
 15    tax exemption by a percentage equal as  near  as  practicable  to  the  annual
 16    increase  in  the Idaho housing price index as determined by the United States
 17    office of federal housing enterprise oversight. The state tax commission shall
 18    publish the adjustments required by this subsection each and  every  year  the
 19    office of federal housing enterprise oversight announces a change in the Idaho
 20    housing  price index. The adjustments shall be published no later than October
 21    1 of each year and shall be effective for claims filed in and for the  follow-
 22    ing  property  tax  year. The publication of adjustments under this subsection
 23    shall be exempt from the provisions of chapter 52, title 67, Idaho  Code,  but
 24    shall be provided to each county and to members of the public upon request and
 25    without charge.
 26        (2)  The exemption allowed by this section may be granted only if:
 27        (a)  The  homestead  is  owner-occupied  and  used as the primary dwelling
 28        place of the owner as of January 1, provided that in the event  the  home-
 29        stead  is owner-occupied after January 1 but before April 15, the owner of
 30        the property is entitled to the exemption. The homestead  may  consist  of
 31        part  of a multidwelling or multipurpose building and shall include all of
 32        such dwelling or building except any portion used exclusively for anything
 33        other than the primary dwelling of the owner. The presence of an office in
 34        a homestead, which office is used for multiple purposes,  including  busi-
 35        ness  and  personal  use,  shall  not  prevent the owner from claiming the
 36        exemption provided in this section; and
 37        (b)  The tax commission has certified to the board of county commissioners
 38        that all properties in the county which are subject to  appraisal  by  the
 39        county  assessor have, in fact, been appraised uniformly so as to secure a
 40        just valuation for all property within the county; and
 41        (c)  The owner has certified to the county assessor by April 15 that:
 42             (i)   He is making application for the exemption allowed by this sec-
 43             tion;
 44             (ii)  That the homestead is his primary dwelling place; and
 45             (iii) That he has not made application in any other  county  for  the
 46             exemption,  and  has  not  made  application for the exemption on any
 47             other homestead in the county.
 48        (d)  For the purpose of this section, the definition of "owner"  shall  be
 49        the same definition set forth in section 63-701(7), Idaho Code.
 50             When  an  "owner,"  pursuant  to the provisions of section 63-701(7),
 51        Idaho Code, is any person who is the beneficiary of a revocable or irrevo-
 52        cable trust, or who is a partner of a limited partnership, a member  of  a
 53        limited  liability company, or shareholder of a corporation, he or she may
 54        provide proof of the trust, limited partnership,  limited  liability  com-
                                                                        
                                       4
                                                                        
  1        pany,  or  corporation in the manner set forth in section 63-703(4), Idaho
  2        Code.
  3        (e)  Any owner may request in writing the return of all copies of any doc-
  4        uments submitted with the affidavit set forth in section 63-703(4),  Idaho
  5        Code, that are held by a county assessor, and the copies shall be returned
  6        by the county assessor upon submission of the affidavit in proper form.
  7        (f)  For the purpose of this section, the definition of "primary dwelling
  8        place"  shall be the same definition set forth in section 63-701(8), Idaho
  9        Code.
 10        (g)  For the purpose of this section, the definition of  "occupied"  shall
 11        be the same definition set forth in section 63-701(6), Idaho Code.
 12        (3)  An  owner  need  only make application for the exemption described in
 13    subsection (1) of this section once, as long as all of  the  following  condi-
 14    tions are met:
 15        (a)  The  owner  has  received the exemption during the previous year as a
 16        result of his making a valid application as defined in  subsection  (2)(c)
 17        of this section.
 18        (b)  The  owner  or beneficiary, partner, member or shareholder, as appro-
 19        priate, still occupies the same homestead for which the owner made  appli-
 20        cation.
 21        (c)  The  homestead  described  in  subsection  (3)(b)  of this section is
 22        owner-occupied or occupied by a beneficiary,  partner,  member  or  share-
 23        holder,  as  appropriate,  and  used  as the primary dwelling place of the
 24        owner or beneficiary, partner, member or shareholder, as  appropriate,  as
 25        of  January 1; provided however, that in the event the homestead is owner-
 26        occupied after January 1, but before April 15, the owner of  the  property
 27        is entitled to the exemption.
 28        (4)  The exemption allowed by this section must be taken before the reduc-
 29    tion  in  taxes  provided  by  sections  63-701 through 63-710, Idaho Code, is
 30    applied.
 31        (5)  Recovery of property tax  exemptions  allowed  by  this  section  but
 32    improperly claimed or approved:
 33        (a)  Upon  discovery  of  evidence,  facts or circumstances indicating any
 34        exemption allowed by this section was improperly claimed or approved,  the
 35        county  assessor  shall  decide  whether  the  exemption claimed should be
 36        allowed and if not, notify the taxpayer in writing, assess a  recovery  of
 37        property tax and notify the county treasurer of this assessment.
 38        (b)  When  information indicating that an improper claim for the exemption
 39        allowed by this section is discovered by the  state  tax  commission,  the
 40        state  tax  commission  may  disclose  this information to the appropriate
 41        county assessor, board  of  county  commissioners  and  county  treasurer.
 42        Information  disclosed  to  county  officials  by the state tax commission
 43        under this subsection may be used to decide the validity of  any  entitle-
 44        ment  to  the exemption provided in this section and is not otherwise sub-
 45        ject to public disclosure pursuant to chapter 3, title 9, Idaho Code.
 46        (c)  The assessment and collection of the recovery of  property  tax  must
 47        begin  within  the seven (7) year period beginning the date the assessment
 48        notice  reflecting  the  improperly  claimed  or  approved  exemption  was
 49        required to be mailed to the taxpayer.
 50        (d)  The taxpayer may appeal to the  board  of  county  commissioners  the
 51        decision  by  the  county  assessor to assess the recovery of property tax
 52        within thirty (30) days of the date the county assessor sent the notice to
 53        the taxpayer pursuant to this section.
 54        (e)  A recovery of property tax shall  be  for  each  year  the  exemption
 55        allowed  by  this  section  was  improperly  claimed or approved up to the
                                                                        
                                       5
                                                                        
  1        lesser of a maximum of seven (7) years or until the  property  was  trans-
  2        ferred  to  a bona fide purchaser for value. The amount of the recovery of
  3        property tax shall be calculated  using  the  product  of  the  amount  of
  4        exempted  value  for  each  year multiplied by the levy for that year plus
  5        costs, late charges and interest for each year at the rates equal to those
  6        provided for delinquent property taxes during that year.
  7        (f)  Any recovery of property tax shall be due and payable no  later  than
  8        the    date provided for property taxes in section 63-903, Idaho Code, and
  9        if not timely paid, late charges and interest, beginning the first day  of
 10        January in the year following the year the county assessor sent the notice
 11        to  the taxpayer pursuant to this section, shall be calculated at the cur-
 12        rent rate provided for property taxes.
 13        (g)  Recovered property taxes shall be billed, collected  and  distributed
 14        in  the same manner as property taxes, except each taxing district or unit
 15        shall be notified of the amount of any recovered property  taxes  included
 16        in any distribution.
 17        (h)  Any unpaid recovered property taxes shall become a lien upon the real
 18        property  in  the  same  manner  as provided for property taxes in section
 19        63-206, Idaho Code, except such lien shall attach as of the first  day  of
 20        January in the year following the year the county assessor sent the notice
 21        to the taxpayer pursuant to this section.
 22        (i)  For  purposes  of  the  limitation  provided by section 63-802, Idaho
 23        Code, moneys received pursuant to this subsection as recovery of  property
 24        tax shall be treated as property tax revenue.
 25        (6)  The legislature declares that this exemption is necessary and just.
 26        (7)  A homestead having previously qualified for exemption under this sec-
 27    tion  in  the  preceding  year,  shall not lose such qualification due to: the
 28    owner's, beneficiary's, partner's, member's or shareholder's  absence  in  the
 29    current year by reason of active military service in a designated combat zone,
 30    as  defined  in section 112 of the Internal Revenue Code, or because the home-
 31    stead has been leased because  the  owner,  beneficiary,  partner,  member  or
 32    shareholder is absent in the current year by reason of active military service
 33    in a designated combat zone, as defined in section 112 of the Internal Revenue
 34    Code. If an owner fails to timely apply for exemption as required in this sec-
 35    tion solely by reason of active duty in a designated combat zone by the owner,
 36    beneficiary,  partner,  member  or  shareholder, as appropriate, as defined in
 37    section 112 of the Internal Revenue Code, and such homestead would have other-
 38    wise qualified under this section, then the board of county  commissioners  of
 39    the  county  in which the homestead is located shall refund property taxes, if
 40    previously paid, in an amount equal to the  exemption  which  would  otherwise
 41    have applied.
 42        (8)  The  exemption provided in this section shall not apply to the levies
 43    authorized in chapter 11, title 33, Idaho Code, relating to  any  school  dis-
 44    trict  that  incurs  bonded indebtedness in excess of the amounts specified in
 45    subsection (3) of section 33-1103, Idaho Code,  when such bond is first autho-
 46    rized after January 1, 2008, and the qualified electors of the school district
 47    vote for such property to be fully subject to taxation  for  purposes  of  the
 48    school bond. The question submitted to the qualified electors pursuant to this
 49    subsection shall be included as a part of the question requesting approval for
 50    the  bonded  indebtedness  and shall have the same requirements for passage as
 51    the bond. The school district shall notify the county clerk and the state  tax
 52    commission  within  fifteen  (15)  calendar  days  following such a successful
 53    election.
                                                                        
 54        SECTION 3.  That Chapter 8, Title 63, Idaho Code,  be,  and  the  same  is
                                                                        
                                       6
                                                                        
  1    hereby  amended by the addition thereto of a NEW SECTION, to be known and des-
  2    ignated as Section 63-802B, Idaho Code, and to read as follows:
                                                                        
  3        63-802B.  BOND ELECTIONS -- PROPERTY TAX INCREASE ELECTIONS  --  ELECTIONS
  4    TO  CREATE A NEW TAXING DISTRICT. In the case  of  an  election: (1) to  incur
  5    bonded  indebtedness, (2) to increase the property tax portion of  its  budget
  6    pursuant to subsection (1)(f) or (1)(g) of  section 63-802, Idaho Code, or (3)
  7    to  create  a  new  taxing  district, either  the  taxing  district, or if the
  8    election is to create a new taxing district the county  clerk,  shall  mail  a
  9    notice of the election, not less than fourteen (14) calendar days prior to the
 10    election,  to  all  residences  within either  the taxing district or proposed
 11    taxing district or to residents of the taxing district or proposed taxing dis-
 12    trict who are eligible to vote in this election. The notice shall  state  with
 13    specificity:  the purpose  of  the election, the date of the election, polling
 14    places,  the time   the polls will be open, the aggregate amount of taxes that
 15    will be raised in the taxing district if the election is  successful  and  the
 16    increase  that  will occur per one hundred thousand dollars ($100,000) of tax-
 17    able value of property above any exemptions, of residential property,  commer-
 18    cial  property,  industrial property, land actively devoted to agriculture and
 19    operating  property. Compliance with this section shall satisfy any notice  or
 20    publication requirement as may be provided by law.
                                                                        
 21        SECTION  4.  An  emergency  existing  therefor,  which emergency is hereby
 22    declared to exist, Sections 1 and 3  of  this act shall be in full  force  and
 23    effect  on  and after passage and approval; and Section 2 of this act shall be
 24    in full force and effect on and after January 1, 2008.".
                                                                        
 25                                 CORRECTIONS TO TITLE
 26        On page 1, in line 2,  delete  "RELATING  TO  SCHOOL  BONDS"  and  insert:
 27    "RELATING  TO  PROPERTY  TAX  ELECTIONS";  and  delete  line  5,  and  insert:
 28    "PURPOSES"   WHICH  PROPERTY  HAS  BEEN  VOTED BY THE QUALIFIED ELECTORS TO BE
 29    FULLY SUBJECT TO TAXATION FOR PURPOSES OF THE SCHOOL BOND AND TO MAKE  TECHNI-
 30    CAL  CORRECTIONS;  AMENDING  SECTION  63-602G, IDAHO CODE, TO PROVIDE THAT THE
 31    HOMESTEAD PROPERTY TAX EXEMPTION SHALL NOT APPLY TO THE LEVIES  AUTHORIZED  IN
 32    CHAPTER  11,  TITLE  33, IDAHO CODE, RELATING TO SCHOOL BONDS WHEN SUCH LEVIES
 33    ARE FIRST AUTHORIZED AFTER JANUARY 1, 2008, AND THE QUALIFIED ELECTORS OF  THE
 34    SCHOOL  DISTRICT  VOTE  FOR SUCH PROPERTY TO BE FULLY SUBJECT TO TAXATION WHEN
 35    CERTAIN CONDITIONS OCCUR AND TO DEFINE A TERM; AMENDING CHAPTER 8,  TITLE  63,
 36    IDAHO  CODE,  BY THE ADDITION OF A NEW SECTION 63-802B, IDAHO CODE, TO PROVIDE
 37    FOR NOTIFICATION WHEN THERE IS TO BE AN ELECTION TO INCUR BONDED INDEBTEDNESS,
 38    INCREASE PROPERTY TAXES OR CREATE A NEW TAXING DISTRICT, TO  PROVIDE  REQUIRE-
 39    MENTS  OF  THE  NOTICE  AND  TO PROVIDE THE EFFECT OF THE NOTICE; DECLARING AN
 40    EMERGENCY AND PROVIDING EFFECTIVE DATES.".

Engrossed Bill (Original Bill with Amendment(s) Incorporated)


                                                                        
                                                                        
  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   First Regular Session - 2007
                                                                        
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                         HOUSE BILL NO. 210, As Amended, As Amended
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO PROPERTY TAX ELECTIONS; AMENDING SECTION 33-1103, IDAHO  CODE,  TO
  3        PROVIDE  THAT  ALL  PROPERTY  EXEMPT  FROM  TAXATION  PURSUANT  TO SECTION
  4        63-602G, IDAHO CODE, BE INCLUDED WITHIN THE DEFINITION  OF  "MARKET  VALUE
  5        FOR  ASSESSMENT PURPOSES" AND TO MAKE TECHNICAL CORRECTIONS; AND DECLARING
  6        AN EMERGENCY.
                                                                        
  7    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
  8        SECTION 1.  That Section 33-1103, Idaho Code, be, and the same  is  hereby
  9    amended to read as follows:
                                                                        
 10        33-1103.  DEFINITIONS -- BONDS -- LIMITATION ON AMOUNT -- ELECTIONS TO AU-
 11    THORIZE  ISSUANCE.  (1) For the purposes of this chapter the following defini-
 12    tions shall have the meanings specified: "Market  value  for  assessment  pur-
 13    poses" means the amount of the last preceding equalized assessment of all tax-
 14    able  property  and  all  property  exempt  from  taxation pursuant to section
 15    63-602G, Idaho Code, within the school district on the tax rolls completed and
 16    available as of the date of approval by the  electorate  in  the  school  bond
 17    election.  "Aggregate  outstanding  indebtedness" means the total sum of unre-
 18    deemed outstanding bonds, minus all moneys in the bond interest and redemption
 19    fund or funds accumulated for the redemption of such  outstanding  bonds,  and
 20    minus  the  sum of all taxes levied for the redemption of such bonds, with the
 21    exception of that portion of such tax  levies  required  for  the  payment  of
 22    interest  on  bonds,  which  taxes  remain  uncollected. "Issue," "issued," or
 23    "issuance" means a formal delivery of bonds to any purchaser thereof and  pay-
 24    ment therefor to the school district.
 25        (2)  The  board  of  trustees  of  any school district, upon approval of a
 26    majority thereof, may submit to the qualified school district electors of  the
 27    district  the  question  as  to  whether the board shall be empowered to issue
 28    negotiable coupon bonds of the district in an amount and for a period of  time
 29    to be named in the notice of election.
 30        (3)  An  elementary  school  district  which employs not less than six (6)
 31    teachers, or a school district operating an elementary school or schools,  and
 32    a  secondary school or schools, or issuing bonds for the acquisition of a sec-
 33    ondary school or schools, may issue bonds in an amount not to exceed five per-
 34    cent (5%) of the market value for assessment purposes thereof, less the aggre-
 35    gate outstanding indebtedness; and no other school district shall issue  bonds
 36    in  an  amount  to exceed at any time two percent (2%) of the market value for
 37    assessment purposes thereof less the aggregate outstanding  indebtedness.  The
 38    market  value  for assessment purposes, the aggregate outstanding indebtedness
 39    and the unexhausted debt-incurring power of the district shall each be  deter-
 40    mined as of the date of approval by the electors in the school bond election.
 41        (4)  Notice  of  the  bond  election shall be given, the election shall be
 42    conducted and the returns thereof canvassed, and the qualifications  of  elec-
 43    tors  voting  or  offering  to  vote  shall be, as provided in sections 33-401
                                                                        
                                       2
                                                                        
  1    through 33-406, Idaho Code.
  2        (5)  The question shall be approved only if the percentage of  votes  cast
  3    at  such election were cast in favor thereof is that which now, or may hereaf-
  4    ter be, set by the constitution of the state of Idaho. Upon such  approval  of
  5    the  issuance  of  bonds, the same may be issued at any time after the date of
  6    such election.
                                                                        
  7        SECTION 2.  An emergency existing  therefor,  which  emergency  is  hereby
  8    declared to exist, this act shall be in full force and effect on and after its
  9    passage and approval.
                                                                        
                                       3
                                                                        
                              IN THE HOUSE OF REPRESENTATIVES
                                                                        
                               HOUSE BILL NO. 210, As Amended
                                                                        
                             BY REVENUE AND TAXATION COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING  TO  PROPERTY TAX ELECTIONS; AMENDING SECTION 33-1103, IDAHO CODE, TO
  3        PROVIDE THAT  ALL  PROPERTY  EXEMPT  FROM  TAXATION  PURSUANT  TO  SECTION
  4        63-602G,  IDAHO  CODE,  BE INCLUDED WITHIN THE DEFINITION OF "MARKET VALUE
  5        FOR ASSESSMENT PURPOSES" WHICH PROPERTY HAS BEEN VOTED  BY  THE  QUALIFIED
  6        ELECTORS  TO  BE FULLY SUBJECT TO TAXATION FOR PURPOSES OF THE SCHOOL BOND
  7        AND TO MAKE TECHNICAL CORRECTIONS; AMENDING SECTION 63-602G,  IDAHO  CODE,
  8        TO  PROVIDE  THAT  THE HOMESTEAD PROPERTY TAX EXEMPTION SHALL NOT APPLY TO
  9        THE LEVIES AUTHORIZED IN CHAPTER 11, TITLE 33,  IDAHO  CODE,  RELATING  TO
 10        SCHOOL  BONDS WHEN SUCH LEVIES ARE FIRST AUTHORIZED AFTER JANUARY 1, 2008,
 11        AND THE QUALIFIED ELECTORS OF THE SCHOOL DISTRICT VOTE FOR  SUCH  PROPERTY
 12        TO  BE  FULLY  SUBJECT  TO  TAXATION  WHEN CERTAIN CONDITIONS OCCUR AND TO
 13        DEFINE A TERM; AMENDING CHAPTER 8, TITLE 63, IDAHO CODE, BY  THE  ADDITION
 14        OF  A  NEW  SECTION  63-802B, IDAHO CODE, TO PROVIDE FOR NOTIFICATION WHEN
 15        THERE IS TO BE AN ELECTION TO INCUR BONDED INDEBTEDNESS, INCREASE PROPERTY
 16        TAXES OR CREATE A NEW TAXING DISTRICT,  TO  PROVIDE  REQUIREMENTS  OF  THE
 17        NOTICE AND TO PROVIDE THE EFFECT OF THE NOTICE; DECLARING AN EMERGENCY AND
 18        PROVIDING EFFECTIVE DATES.
                                                                        
 19    Be It Enacted by the Legislature of the State of Idaho:
                                                                        
 20        SECTION  3.  That  Section 33-1103, Idaho Code, be, and the same is hereby
 21    amended to read as follows:
                                                                        
 22        33-1103.  DEFINITIONS -- BONDS -- LIMITATION ON AMOUNT -- ELECTIONS TO AU-
 23    THORIZE ISSUANCE. (1) For the purposes of this chapter the  following  defini-
 24    tions  shall  have  the  meanings specified: "Market value for assessment pur-
 25    poses" means the amount of the last preceding equalized assessment of all tax-
 26    able property and all  property  exempt  from  taxation  pursuant  to  section
 27    63-602G,  Idaho  Code, which property has been voted by the qualified electors
 28    to be fully subject to taxation for purposes of the  school  bond  within  the
 29    school  district  on  the  tax rolls completed and available as of the date of
 30    approval by the electorate in the school bond election. "Aggregate outstanding
 31    indebtedness" means the total sum of unredeemed outstanding bonds,  minus  all
 32    moneys  in  the bond interest and redemption fund or funds accumulated for the
 33    redemption of such outstanding bonds, and minus the sum of  all  taxes  levied
 34    for  the  redemption of such bonds, with the exception of that portion of such
 35    tax levies required for the payment of interest on bonds, which  taxes  remain
 36    uncollected. "Issue," "issued," or "issuance" means a formal delivery of bonds
 37    to any purchaser thereof and payment therefor to the school district.
 38        (2)  The  board  of  trustees  of  any school district, upon approval of a
 39    majority thereof, may submit to the qualified school district electors of  the
 40    district  the  question  as  to  whether the board shall be empowered to issue
 41    negotiable coupon bonds of the district in an amount and for a period of  time
 42    to be named in the notice of election.
 43        (3)  An  elementary  school  district  which employs not less than six (6)
 44    teachers, or a school district operating an elementary school or schools,  and
 45    a  secondary school or schools, or issuing bonds for the acquisition of a sec-
 46    ondary school or schools, may issue bonds in an amount not to exceed five per-
                                                                        
                                       4
                                                                        
  1    cent (5%) of the market value for assessment purposes thereof, less the aggre-
  2    gate outstanding indebtedness; and no other school district shall issue  bonds
  3    in  an  amount  to exceed at any time two percent (2%) of the market value for
  4    assessment purposes thereof less the aggregate outstanding  indebtedness.  The
  5    market  value  for assessment purposes, the aggregate outstanding indebtedness
  6    and the unexhausted debt-incurring power of the district shall each be  deter-
  7    mined as of the date of approval by the electors in the school bond election.
  8        (4)  Notice  of  the  bond  election shall be given, the election shall be
  9    conducted and the returns thereof canvassed, and the qualifications  of  elec-
 10    tors  voting  or  offering  to  vote  shall be, as provided in sections 33-401
 11    through 33-406, Idaho Code.
 12        (5)  The question shall be approved only if the percentage of  votes  cast
 13    at  such election were cast in favor thereof is that which now, or may hereaf-
 14    ter be, set by the constitution of the state of Idaho. Upon such  approval  of
 15    the  issuance  of  bonds, the same may be issued at any time after the date of
 16    such election.
                                                                        
 17        SECTION 4.  That Section 63-602G, Idaho Code, be, and the same  is  hereby
 18    amended to read as follows:
                                                                        
 19        63-602G.  PROPERTY  EXEMPT  FROM TAXATION -- HOMESTEAD. (1) During the tax
 20    year 2006 and each year thereafter, subject to annual adjustment  as  provided
 21    herein,  the first seventy-five thousand dollars ($75,000) of the market value
 22    for assessment purposes of the homestead as that term is  defined  in  section
 23    63-701,  Idaho Code, or fifty percent (50%) of the market value for assessment
 24    purposes of the homestead as that term is defined  in  section  63-701,  Idaho
 25    Code,  whichever is the lesser, shall be exempt from property taxation. Begin-
 26    ning for tax year 2007, the state tax commission shall publish adjustments  to
 27    the maximum amount subject to property tax exemption to reflect cost-of-living
 28    fluctuations.  The  adjustments  shall effect changes in the amount subject to
 29    tax exemption by a percentage equal as  near  as  practicable  to  the  annual
 30    increase  in  the Idaho housing price index as determined by the United States
 31    office of federal housing enterprise oversight. The state tax commission shall
 32    publish the adjustments required by this subsection each and  every  year  the
 33    office of federal housing enterprise oversight announces a change in the Idaho
 34    housing  price index. The adjustments shall be published no later than October
 35    1 of each year and shall be effective for claims filed in and for the  follow-
 36    ing  property  tax  year. The publication of adjustments under this subsection
 37    shall be exempt from the provisions of chapter 52, title 67, Idaho  Code,  but
 38    shall be provided to each county and to members of the public upon request and
 39    without charge.
 40        (2)  The exemption allowed by this section may be granted only if:
 41        (a)  The  homestead  is  owner-occupied  and  used as the primary dwelling
 42        place of the owner as of January 1, provided that in the event  the  home-
 43        stead  is owner-occupied after January 1 but before April 15, the owner of
 44        the property is entitled to the exemption. The homestead  may  consist  of
 45        part  of a multidwelling or multipurpose building and shall include all of
 46        such dwelling or building except any portion used exclusively for anything
 47        other than the primary dwelling of the owner. The presence of an office in
 48        a homestead, which office is used for multiple purposes,  including  busi-
 49        ness  and  personal  use,  shall  not  prevent the owner from claiming the
 50        exemption provided in this section; and
 51        (b)  The tax commission has certified to the board of county commissioners
 52        that all properties in the county which are subject to  appraisal  by  the
 53        county  assessor have, in fact, been appraised uniformly so as to secure a
                                                                        
                                       5
                                                                        
  1        just valuation for all property within the county; and
  2        (c)  The owner has certified to the county assessor by April 15 that:
  3             (i)   He is making application for the exemption allowed by this sec-
  4             tion;
  5             (ii)  That the homestead is his primary dwelling place; and
  6             (iii) That he has not made application in any other  county  for  the
  7             exemption,  and  has  not  made  application for the exemption on any
  8             other homestead in the county.
  9        (d)  For the purpose of this section, the definition of "owner"  shall  be
 10        the same definition set forth in section 63-701(7), Idaho Code.
 11             When  an  "owner,"  pursuant  to the provisions of section 63-701(7),
 12        Idaho Code, is any person who is the beneficiary of a revocable or irrevo-
 13        cable trust, or who is a partner of a limited partnership, a member  of  a
 14        limited  liability company, or shareholder of a corporation, he or she may
 15        provide proof of the trust, limited partnership,  limited  liability  com-
 16        pany,  or  corporation in the manner set forth in section 63-703(4), Idaho
 17        Code.
 18        (e)  Any owner may request in writing the return of all copies of any doc-
 19        uments submitted with the affidavit set forth in section 63-703(4),  Idaho
 20        Code, that are held by a county assessor, and the copies shall be returned
 21        by the county assessor upon submission of the affidavit in proper form.
 22        (f)  For the purpose of this section, the definition of "primary dwelling
 23        place"  shall be the same definition set forth in section 63-701(8), Idaho
 24        Code.
 25        (g)  For the purpose of this section, the definition of  "occupied"  shall
 26        be the same definition set forth in section 63-701(6), Idaho Code.
 27        (3)  An  owner  need  only make application for the exemption described in
 28    subsection (1) of this section once, as long as all of  the  following  condi-
 29    tions are met:
 30        (a)  The  owner  has  received the exemption during the previous year as a
 31        result of his making a valid application as defined in  subsection  (2)(c)
 32        of this section.
 33        (b)  The  owner  or beneficiary, partner, member or shareholder, as appro-
 34        priate, still occupies the same homestead for which the owner made  appli-
 35        cation.
 36        (c)  The  homestead  described  in  subsection  (3)(b)  of this section is
 37        owner-occupied or occupied by a beneficiary,  partner,  member  or  share-
 38        holder,  as  appropriate,  and  used  as the primary dwelling place of the
 39        owner or beneficiary, partner, member or shareholder, as  appropriate,  as
 40        of  January 1; provided however, that in the event the homestead is owner-
 41        occupied after January 1, but before April 15, the owner of  the  property
 42        is entitled to the exemption.
 43        (4)  The exemption allowed by this section must be taken before the reduc-
 44    tion  in  taxes  provided  by  sections  63-701 through 63-710, Idaho Code, is
 45    applied.
 46        (5)  Recovery of property tax  exemptions  allowed  by  this  section  but
 47    improperly claimed or approved:
 48        (a)  Upon  discovery  of  evidence,  facts or circumstances indicating any
 49        exemption allowed by this section was improperly claimed or approved,  the
 50        county  assessor  shall  decide  whether  the  exemption claimed should be
 51        allowed and if not, notify the taxpayer in writing, assess a  recovery  of
 52        property tax and notify the county treasurer of this assessment.
 53        (b)  When  information indicating that an improper claim for the exemption
 54        allowed by this section is discovered by the  state  tax  commission,  the
 55        state  tax  commission  may  disclose  this information to the appropriate
                                                                        
                                       6
                                                                        
  1        county assessor, board  of  county  commissioners  and  county  treasurer.
  2        Information  disclosed  to  county  officials  by the state tax commission
  3        under this subsection may be used to decide the validity of  any  entitle-
  4        ment  to  the exemption provided in this section and is not otherwise sub-
  5        ject to public disclosure pursuant to chapter 3, title 9, Idaho Code.
  6        (c)  The assessment and collection of the recovery of  property  tax  must
  7        begin  within  the seven (7) year period beginning the date the assessment
  8        notice  reflecting  the  improperly  claimed  or  approved  exemption  was
  9        required to be mailed to the taxpayer.
 10        (d)  The taxpayer may appeal to the  board  of  county  commissioners  the
 11        decision  by  the  county  assessor to assess the recovery of property tax
 12        within thirty (30) days of the date the county assessor sent the notice to
 13        the taxpayer pursuant to this section.
 14        (e)  A recovery of property tax shall  be  for  each  year  the  exemption
 15        allowed  by  this  section  was  improperly  claimed or approved up to the
 16        lesser of a maximum of seven (7) years or until the  property  was  trans-
 17        ferred  to  a bona fide purchaser for value. The amount of the recovery of
 18        property tax shall be calculated  using  the  product  of  the  amount  of
 19        exempted  value  for  each  year multiplied by the levy for that year plus
 20        costs, late charges and interest for each year at the rates equal to those
 21        provided for delinquent property taxes during that year.
 22        (f)  Any recovery of property tax shall be due and payable no  later  than
 23        the    date provided for property taxes in section 63-903, Idaho Code, and
 24        if not timely paid, late charges and interest, beginning the first day  of
 25        January in the year following the year the county assessor sent the notice
 26        to  the taxpayer pursuant to this section, shall be calculated at the cur-
 27        rent rate provided for property taxes.
 28        (g)  Recovered property taxes shall be billed, collected  and  distributed
 29        in  the same manner as property taxes, except each taxing district or unit
 30        shall be notified of the amount of any recovered property  taxes  included
 31        in any distribution.
 32        (h)  Any unpaid recovered property taxes shall become a lien upon the real
 33        property  in  the  same  manner  as provided for property taxes in section
 34        63-206, Idaho Code, except such lien shall attach as of the first  day  of
 35        January in the year following the year the county assessor sent the notice
 36        to the taxpayer pursuant to this section.
 37        (i)  For  purposes  of  the  limitation  provided by section 63-802, Idaho
 38        Code, moneys received pursuant to this subsection as recovery of  property
 39        tax shall be treated as property tax revenue.
 40        (6)  The legislature declares that this exemption is necessary and just.
 41        (7)  A homestead having previously qualified for exemption under this sec-
 42    tion  in  the  preceding  year,  shall not lose such qualification due to: the
 43    owner's, beneficiary's, partner's, member's or shareholder's  absence  in  the
 44    current year by reason of active military service in a designated combat zone,
 45    as  defined  in section 112 of the Internal Revenue Code, or because the home-
 46    stead has been leased because  the  owner,  beneficiary,  partner,  member  or
 47    shareholder is absent in the current year by reason of active military service
 48    in a designated combat zone, as defined in section 112 of the Internal Revenue
 49    Code. If an owner fails to timely apply for exemption as required in this sec-
 50    tion solely by reason of active duty in a designated combat zone by the owner,
 51    beneficiary,  partner,  member  or  shareholder, as appropriate, as defined in
 52    section 112 of the Internal Revenue Code, and such homestead would have other-
 53    wise qualified under this section, then the board of county  commissioners  of
 54    the  county  in which the homestead is located shall refund property taxes, if
 55    previously paid, in an amount equal to the  exemption  which  would  otherwise
                                                                        
                                       7
                                                                        
  1    have applied.
  2        (8)  The  exemption provided in this section shall not apply to the levies
  3    authorized in chapter 11, title 33, Idaho Code, relating to  any  school  dis-
  4    trict  that  incurs  bonded indebtedness in excess of the amounts specified in
  5    subsection (3) of section 33-1103, Idaho Code,  when such bond is first autho-
  6    rized after January 1, 2008, and the qualified electors of the school district
  7    vote for such property to be fully subject to taxation  for  purposes  of  the
  8    school bond. The question submitted to the qualified electors pursuant to this
  9    subsection shall be included as a part of the question requesting approval for
 10    the  bonded  indebtedness  and shall have the same requirements for passage as
 11    the bond. The school district shall notify the county clerk and the state  tax
 12    commission  within  fifteen  (15)  calendar  days  following such a successful
 13    election.
                                                                        
 14        SECTION 5.  That Chapter 8, Title 63, Idaho Code,  be,  and  the  same  is
 15    hereby  amended by the addition thereto of a NEW SECTION, to be known and des-
 16    ignated as Section 63-802B, Idaho Code, and to read as follows:
                                                                        
 17        63-802B.  BOND ELECTIONS -- PROPERTY TAX INCREASE ELECTIONS  --  ELECTIONS
 18    TO  CREATE A NEW TAXING DISTRICT. In the case  of  an  election: (1) to  incur
 19    bonded  indebtedness, (2) to increase the property tax portion of  its  budget
 20    pursuant to subsection (1)(f) or (1)(g) of  section 63-802, Idaho Code, or (3)
 21    to  create  a  new  taxing  district, either  the  taxing  district, or if the
 22    election is to create a new taxing district the county  clerk,  shall  mail  a
 23    notice of the election, not less than fourteen (14) calendar days prior to the
 24    election,  to  all  residences  within either  the taxing district or proposed
 25    taxing district or to residents of the taxing district or proposed taxing dis-
 26    trict who are eligible to vote in this election. The notice shall  state  with
 27    specificity:  the purpose  of  the election, the date of the election, polling
 28    places,  the time   the polls will be open, the aggregate amount of taxes that
 29    will be raised in the taxing district if the election is  successful  and  the
 30    increase  that  will occur per one hundred thousand dollars ($100,000) of tax-
 31    able value of property above any exemptions, of residential property,  commer-
 32    cial  property,  industrial property, land actively devoted to agriculture and
 33    operating  property. Compliance with this section shall satisfy any notice  or
 34    publication requirement as may be provided by law.
                                                                        
 35        SECTION  6.  An  emergency  existing  therefor,  which emergency is hereby
 36    declared to exist, Sections 1 and 3  of  this act shall be in full  force  and
 37    effect  on  and after passage and approval; and Section 2 of this act shall be
 38    in full force and effect on and after January 1, 2008.

Statement of Purpose / Fiscal Impact


   Reprint     Reprint   Reprint   Reprint   Reprint   Reprint

                       STATEMENT OF PURPOSE

                             RS 16586

     The purpose of this legislation is to amend Section 33-1103,
Idaho Code, to allow school districts to use market value
currently exempt under the homeowners exemption.
     The districts most restrained by the existing debt limit are
those districts experiencing rapid growth in suburban areas that
have primarily property value growth in mid-priced homes, rather
than commercial and industrial property.  This change also will
avoid a reduction in debt capacity in the event that the
homeowners exemption is increased by other legislation.
     The legislation does not affect election requirements for
bonds, nor does it change the requirement that the district must
provide for repayment of the bonds from a dedicated property tax
levy.  This legislation will not affect whether the bonds can or
cannot be issued without a levy rate increase which in practice
is the most significant limitation on the incurrence of bonded
indebtedness.


                           FISCAL NOTE

There is no fiscal impact on the general fund.



Contact
Name:  Sen. Brad Little
       Rep. M. M. "Zorro" Moyle
Phone: 332-1000

STATEMENT OF PURPOSE/FISCAL NOTE                 H 210 AA,AA