Idaho Bills
16 bills · 2023 Regular Session
Adds to existing law to exempt certain broadband equipment from property taxes.
The state has identified broadband as a critical need for the rural parts of our state. The Idaho Broadband Strategic Plan set a goal to connect 100% of Idaho’s businesses and homes to high-speed broadband by 2027. Meeting that goal will require a massive investment of federal and state dollars to deploy broadband, and that deployment needs to be as efficient as possible. This bill amends chapter 6, Title 63, Idaho Code by exempting from property tax equipment and infrastructure used in deployment of high-speed broadband.
Amends existing law to revise eligibility for property tax reduction.
This legislation reinstates the homeowner eligibility for the property tax reduction program (referred to as the “circuit breaker allowance”) for all those who lost eligibility due to H389 (2021).
Steve Berch · HD-015A
Amends existing law to revise provisions regarding the homeowner exemption.
PROPERTY TAX FAIRNESS ACT From 2006-2016, the homeowner's property tax exemption was indexed annually, consistent with the sales prices of Idaho homes. In 2016, indexing was removed from the formula resulting in a significant shift of the property tax burden to owner-occupied residential properties. Conversely, non-homeowner properties have enjoyed significant property tax reductions during this time, to the detriment of the homeowner. The Property Tax Fairness Act restores an annual index, based on the sales prices of Idaho homes, to calculate the maximum homeowner's exemption amount and establishes an initial exemption of $224,360, as if the indexing factor had not been removed in 2016. The legislation reestablishes the homeowner's exemption amount as an accurate representation of sales prices of Idaho single family residences. To promote property tax fairness to all categories of owner-occupied properties, irrespective of differences in assessed values, the percentage of assessed valuation eligible for exemption increases from 50% to 55%, so long as it does not exceed $224,360 in 2024, with the indexing factor starting thereafter. This legislation will recalibrate and restore a fair balance of property tax distribution between operating, industrial, commercial, agricultural, and residential properties.
Amends existing law to prohibit prorating the homeowner exemption.
This is a clean up bill from a bill passed in 2020 (HB562). There has been some discussion on language, so this clears up that language so that all 44 counties will execute this law in the same manner.
Amends existing law to revise provisions regarding property tax exemptions for hospitals.
This Legislation amends section 63-602D of Idaho Code by revising language regarding hospital property tax exemptions. For a medical facility to be exempt from property taxation it must meet the definition of a hospital as defined in Idaho Code Chapter 13, title 39. Administrative and medical facilities not contained within a hospital do not qualify for an exemption. Any property losing an exemption will not be included on any new construction roll.
Amends existing law to revise a provision regarding the special property tax or occupancy tax reduction for disabled veterans.
Amends House Bill 51 to provide an effective date of January 1, 2024.
34 – 0
Amends existing law to revise provisions regarding hospital property tax exemptions.
Amends existing law to revise provisions regarding property tax reduction for certain permanently disabled veterans.
35 – 0
Amends existing law to revise provisions regarding a property tax exemption for low-income housing provided by nonprofit corporations.
This legislation amends and updates current statute, 63-602GG, Idaho code, which provides a property tax exemption for qualified workforce and affordable housing developments in Idaho. It allows non-profit organizations to partner with for profit entities on affordable housing projects and take advantage of other federal incentives for development. The proposed legislation also ensures the burden of new workforce housing construction will not negatively impact other local property taxpayers.
Amends and adds to existing law to provide a property tax exemption for a homeowner who has paid property taxes, capped at a certain amount.
Jeff Ehlers · HD-021B
Amends and adds to existing law to provide for homeowner property tax relief using state general and sales tax moneys.
Amends existing law to provide for property tax reduction by city or county initiative and to require voter approval of levy rate increases.
This proposed bill amends section 34-1801B and 34-1801C to clarify applicability to property taxes. It also amends section 63-802 to provide an opportunity for citizens to approve or reject an increase in the levy rate for a local taxing district.
Amends existing law to provide that a county board of equalization may exempt the property of certain hospitals from property taxes.
This legislation would allow the current property tax exemptions for the definition of “Hospital” as defined by Chapter 13 title 39 of the Idaho Code to reside under the discretion of the Board of Equalization for the county in which the property lies. The equalization board will have full authority to determine whether to grant a property tax exemption in full, partial, or an exemption at all.
Amends, repeals, and adds to existing law to create property tax relief by creating the School District Facilities Fund and the Homeowner Property Tax Relief Account, both of which are funded by state moneys.
This legislation provides immediate and long term property tax relief to all property tax payers in Idaho. The first year of the bill will provide up to $355 million dollars in property tax relief. The second and third year, approximately $110 million be used to reduce property taxes for owner occupied tax payers; approximately $100 million will be used to reduce property taxes for all property tax payers; and another approximate $100 million will be distributed to school districts on an average daily attendance basis. School districts are required to use funds in the order of priority as follows: (1) payment of school bonds (2) payment of school levies (3) saved for future school facility construction needs (4) used for new bonds. This legislation also eliminates the March date that school districts can use for elections. Circuit breaker criteria are also relaxed to allow more people to qualify.
Charles Winder · SD-020
28 – 7
Amends and adds to existing law to create property tax relief by creating the School District Facilities Fund and the Homeowner Property Tax Relief Account, both of which are funded by state moneys.
This legislation would limit the time frame during which interest accrues where a tax deficiency is found by excludinginterestduringtwoperiodsoftime: 1)Theperiodoftimeafterthestatetaxcommissionsendswritten notice that an audit is being initiated, but before a notice of deficiency determination is made, and 2) The period of time after a notice of deficiency determination, which is subject to a perfected protest and before the final determination of the deficiency, by the state tax commission following the state tax commission's disposition of the protest.
32 – 3