Idaho 66th Legislature, 1st Regular Session (2021) Status: In Committee

S 1108 — TAXING DISTRICTS – Amends existing law to revise provisions regarding a taxing district’s budget limitations.

Last action — Read third time in full as amended – FAILED - 17-18-0AYES – Anthon, Bayer, Burtenshaw, Cook, Den Hartog, Grow, Guthrie, Harris, Heider, Patrick, Rice, Ricks, Riggs, Souza, Thayn, Vick, ZitoNAYS – Agenbroad, Bair, Burgoyne, Crabtree, Johnson, Lakey, Lee, Lent, Lodge, Martin, Nelson, Nye, Rabe, Stennett, Ward-Engelking, Winder, Wintrow, WoodwardAbsent and excused – NoneFloor Sponsor - RiceFiled in Office of the Secretary of Senate

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 66th Legislature, 1st Regular Session (2021). It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

30 added · 26 removed

30 line(s) added, 26 removed.

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1108, As Amended, As Amended BY LOCAL GOVERNMENT AND TAXATION COMMITTEE AN ACT RELATING TO TAXING DISTRICT BUDGETS;
1108, As Amended BY LOCAL GOVERNMENT AND TAXATION COMMITTEE AN ACT RELATING TO TAXING DISTRICT BUDGETS;
Multiply the levy of the previ - ous year, not including any levy described in subsection (4) of this section, or any school district levy reduction resulting from a distribution of state funds pursuant to section 63-3638(11) or (13), Idaho Code, by (ii) The taxing district shall determine what portion of the three percent (3%) increase permitted under subparagraph (i) of this paragraph it requires and then calculate the preliminary levy rate based on the percentage chosen.
Multiply the levy of the previ - ous year, not including any levy described in subsection (4) of this section, or any school district levy reduction resulting from a distribution of state funds pursuant to section 63-3638(11) or (13), Idaho Code, by (ii) The taxing district shall determine what portion of the three percent (3%) increase permitted under subparagraph (i) of this paragraph it requires and then calculate the new levy rate based on the percentage chosen.
In calculating the preliminary levy rate, the most current valuation data shall be used, except that for centrally assessed operating property the prior year's valuation may be used instead of the current year's valuation.
(iii) The new levy rate shall be multiplied:
(iii) The preliminary levy rate shall be multiplied:
By eighty percent (80%) of the value shown on the new con- struction roll compiled pursuant to section 63-301A, Idaho Code;
By seventy-five percent (75%) of the value shown on the new construction roll compiled pursuant to section 63-301A, Idaho Code, except for the value set forth on the new con - struction roll under section 63-301A(3)(g), Idaho Code, for which fifty percent (50%) of the value shall be multiplied by the new levy rate;
By eighty percent (80%) of the value of annexation dur- ing the previous calendar year, as certified by the state tax commission for market taxable values of operating property of public utilities and by the county assessor;
By seventy-five percent (75%) of the value of annexation during the previous calendar year, as certified by the state tax commission for market taxable values of operating prop- erty of public utilities and by the county assessor;
, except for a fire protection district annexing property prior to July 1, 2021, pursuant to section 31-1429, Idaho Code, the pre - liminary levy rate shall be multiplied by one hundred per - cent (100%) of the value of any such property annexed prior to July 1, 2021.
, except for a fire protection district annexing property prior to July 1, 2021, pursuant to section 31-1429, Idaho Code, the new levy rate shall be multiplied by one hundred percent (100%) of the value of any such property annexed prior to July 1, 2021.
(v) Following the first year in which a fire protection district has annexed an area embraced within the limits of a city pursuant to section 31-1429, Idaho Code, the city shall subtract from its budget limitations under this subsection an amount equal to the property tax moneys spent by the city on fire protection services during the last full year in which the city provided fire protec - tion services to its residents.
(v) Following the first year in which a fire protection district has annexed an area embraced within the limits of a city pursuant to section 31-1429, Idaho Code, the city shall subtract from its budget limitations under this subsection an amount equal to the moneys spent by the city on fire protection services during the last full year in which the city provided fire protection services to its residents.
The amount of property tax revenues to finance an annual budget does not include the amount of money received in the twelve (12) months immediately preceding June 30 of the current tax year as a result of distributions of the tax provided in sec - tion 63-3502B(2), Idaho Code.
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Amendments

1 amendment

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Action History

  1. Read third time in full as amended – FAILED - 17-18-0AYES – Anthon, Bayer, Burtenshaw, Cook, Den Hartog, Grow, Guthrie, Harris, Heider, Patrick, Rice, Ricks, Riggs, Souza, Thayn, Vick, ZitoNAYS – Agenbroad, Bair, Burgoyne, Crabtree, Johnson, Lakey, Lee, Lent, Lodge, Martin, Nelson, Nye, Rabe, Stennett, Ward-Engelking, Winder, Wintrow, WoodwardAbsent and excused – NoneFloor Sponsor - RiceFiled in Office of the Secretary of Senate

  2. Read second time as amended, filed for Third reading

  3. Read first time as amended, filed for Second Reading

  4. Reported engrossed, filed for first reading, as amended

  5. Amendments reported printed

  6. Amendments ordered printed; referred for engrossment

  7. Reported out without recommendation, as amended

  8. Placed in the Committee of the Whole

  9. Referred to 14th Order for amendment

  10. Retained on calendar

  11. Retained on calendar

  12. Retained on calendar

  13. Read second time as amended, filed for Third reading

  14. Read first time as amended, filed for Second Reading

  15. Reported engrossed, filed for first reading, as amended

  16. Amendments reported printed

  17. Amendments ordered printed; referred for engrossment

  18. Reported out without recommendation, as amended

  19. Placed in the Committee of the Whole

  20. Referred to 14th Order for amendment

  21. Read second time; filed for Third Reading

  22. Reported out of Committee with Do Pass Recommendation; Filed for second reading

  23. Reported Printed; referred to Local Government & Taxation

  24. Introduced; read first time; referred to JR for Printing

Sponsors

  • LOCAL GOVERNMENT AND TAXATION COMMITTEE · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 104 not signed on

Sponsors (1)

  • LOCAL GOVERNMENT AND TAXATION COMMITTEE

Co-sponsors (0)

None.

Not signed on (104)

104 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors S 1108?
S 1108 is sponsored by LOCAL GOVERNMENT AND TAXATION COMMITTEE.
What is the current status of S 1108?
This bill died with 66th Legislature, 1st Regular Session (2021). It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track S 1108?
Track S 1108 free on One Click Politics — get push/email alerts when it moves.

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