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SCR106.....................................by LOCAL GOVERNMENT AND TAXATION
PROPERTY TAX - STUDY - Stating findings of the Legislature and authorizing
the Legislative Council to appoint a committee to undertake and complete a
study of property tax exemptions.
02/09 Senate intro - 1st rdg - to printing
02/12 Rpt prt - to 10th Ord
02/13 10th Ord - ADOPTED - 33-0-2
AYES -- Andreason, Bair, Bastian, Bilyeu, Broadsword, Burkett,
Cameron, Coiner, Corder, Darrington, Davis, Fulcher, Gannon, Geddes,
Goedde, Hammond, Heinrich, Hill, Kelly, Keough, Langhorst, Lodge,
Malepeai, McGee, McKague, McKenzie, Pearce, Richardson, Schroeder,
Siddoway, Stegner, Stennett, Werk
NAYS -- None
Absent and excused -- Jorgensen, Little
Floor Sponsor - Goedde
Title apvd - to House
02/14 House intro - 1st rdg - to W/M
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE SENATE
SENATE CONCURRENT RESOLUTION NO. 106
BY LOCAL GOVERNMENT AND TAXATION COMMITTEE
1 A CONCURRENT RESOLUTION
2 STATING FINDINGS OF THE LEGISLATURE AND AUTHORIZING THE LEGISLATIVE COUNCIL TO
3 APPOINT A COMMITTEE TO UNDERTAKE AND COMPLETE A STUDY OF PROPERTY TAX
4 EXEMPTIONS.
5 Be It Resolved by the Legislature of the State of Idaho:
6 WHEREAS, the state's current tax system includes the property tax on real
7 and personal property; and
8 WHEREAS, Idaho's various property tax exemptions have not been studied in
9 the past twenty-three years; and
10 WHEREAS, rising property taxes have forced property owners to seek cre-
11 ative methods of reducing property valuations within the law, thus causing
12 inequities among property owners; and
13 WHEREAS, the Legislature recognizes that it has not provided assessors
14 with proper statutory direction to address these inequities.
15 NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session
16 of the Fifty-ninth Idaho Legislature, the Senate and the House of Representa-
17 tives concurring therein, that the Legislative Council is authorized to
18 appoint a fourteen member committee to undertake and complete a study of the
19 state's property tax exemptions in all of their aspects and to make recommen-
20 dations for a strategy to statutorily limit exemptions more specifically to
21 the uses for which the exemptions were originally intended. The Legislative
22 Council shall determine the membership from each house appointed to the com-
23 mittee and shall authorize the committee to receive input, advice and assis-
24 tance from interested and affected parties who are not members of the Legisla-
25 ture.
26 BE IT FURTHER RESOLVED that nonlegislative members of the committee may be
27 appointed by the cochairs of the committee who are appointed by the Legisla-
28 tive Council. Nonlegislative members of the advisory committee shall not be
29 reimbursed from legislative funds for per diem, mileage or other expenses and
30 shall not have voting privileges regarding the committee's recommendations or
31 proposed legislation.
32 BE IT FURTHER RESOLVED that the committee shall report its findings, rec-
33 ommendations and proposed legislation to the Second Regular Session of the
34 Fifty-ninth Idaho Legislature.
STATEMENT OF PURPOSE
RS 16873
This resolution calls for establishing an interim committee to
review existing property tax exemptions, consider how they are
currently being used, and make recommendations and report its
findings to the Second Regular Session of the Fifty-ninth Idaho
Legislature.
FISCAL NOTE
The cost of an interim committee which is estimated at $10,000.
Contact
Name: Senator John Goedde
Phone: 332-1322
STATEMENT OF PURPOSE/FISCAL NOTE SCR 106