Idaho 66th Legislature, 2nd Regular Session (2022) Status: Enacted

H 565 — PROPERTY TAX – Amends existing law to revise provisions regarding personal property tax exemptions and to remove a provision regarding the taxation of transient personal property.

Last action — Reported Signed by Governor on March 25, 2022 Session Law Chapter 225 Effective: Retroactive to 01/01/2022

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

This bill has been enacted into law. Introduced February 08, 2022. Enacted.

Prognosis

Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

306 added · 269 removed

Plain-language change summary

The recent amendment to House Bill No. 565 removes the requirement that makes transient personal property subject to property tax assessment. This change simplifies the reporting process for property owners by eliminating the need for counties to assess taxes on these items, potentially reducing the financial burden for individuals and businesses that own such property. By declaring this amendment retroactive, it ensures that owners won't face any tax penalties for previous years based on the now-removed requirements.

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565 BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO PROPERTY TAXES;
565, As Amended in the Senate BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO PROPERTY TAXES;
AND DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
AMENDING SECTION 63-904, IDAHO CODE, TO REMOVE A PROVISION REGARDING THE TAXATION OF TRANSIENT PERSONAL PROPERTY;
AND DECLARING AN EMERGENCY AND PROVIDING RETROAC- TIVE APPLICATION.
(ii) Primarily employed for construction, mining, or logging uses;
(ii) Primarily employed for the use of construction, logging, or mining of salable minerals as defined in section 47-701A, Idaho Code;
That Section 63-904, Idaho Code, be, and the same is hereby amended to read as follows:
63-904.
SPECIAL PROVISIONS FOR COLLECTION OF PROPERTY TAXES ON PER- SONAL PROPERTY.
(1) If a personal property owner fails to make timely payment on the first one-half (1/2) provided for, the unpaid portion of the entire tax shall immediately become due and payable and a late charge as provided in section 63-201, Idaho Code, and interest as provided in section 63-1001, Idaho Code, on the unpaid portion of the first half shall be added.
Interest shall be calculated from January 1 of the year following the year for which the taxes were assessed.
(2) All personal property taxes are due and payable upon demand.
If no demand is made, taxes may be paid in part or in full until the tax collector issues a warrant of distraint for collection of said taxes.
(3) Whenever the county assessor notifies the tax collector of personal property that has been listed on a property roll, the tax collector may de- mand immediate payment of any property taxes due from the owner.
Property taxes due shall be calculated using the previous year's levies, unless cur- rent year's levies are known.
(4) In lieu of demanding immediate payment of property taxes due, the county tax collector may require a surety bond adequate to secure the payment and collection of property taxes that may be due to that county.
(5) Property taxes on transient personal property shall be payable on demand, or in full on the due date stated on the notice.
No extensions shall be granted on transient personal property.
(6) In the event a taxpayer is unable to pay his personal property tax due on or before December 20, he may appeal to the county commissioners prior to the property tax becoming delinquent.
If sufficient information is given to satisfy the county commissioners that the property taxes will be paid, the county commissioners may grant an extension of time for the payment of the property taxes, late charges and interest, not to exceed four (4) months.
A warrant of distraint shall not be issued until the expiration of the ex- tended time.
No extensions shall be granted on the second one-half (1/2) of the property tax.
SECTION 4.
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Amendments

1 amendment

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Action History

  1. Reported Signed by Governor on March 25, 2022 Session Law Chapter 225 Effective: Retroactive to 01/01/2022

  2. Delivered to Governor at 9:40 a.m. on March 21, 2022

  3. Returned Signed by the President; Ordered Transmitted to Governor

  4. Signed by President; returned to House

  5. Received from the House enrolled/signed by Speaker

  6. Reported Enrolled; Signed by Speaker; Transmitted to Senate

  7. Rules Suspended: Ayes 61 Nays 7 Abs/Excd 2, read in full as required – PASSED - 68-0-2AYES – Adams, Addis, Amador, Andrus, Armstrong, Barbieri, Berch, Blanksma, Boyle, Bundy, Burns, Cannon, Chaney, Chew, Christensen, Clow, Crane, Dixon, Ehardt(Zollinger), Erickson, Ferch, Furniss, Galloway, Gannon, Gestrin, Gibbs, Giddings, Green, Hanks, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, Mathias, McCann, McCrostie, Mendive, Mitchell, Monks, Moon, Moyle, Nash, Nate, Necochea, Nichols, Okuniewicz, Palmer, Rubel, Ruchti, Scott, Shepherd, Skaug, Syme, Toone, Troy, Vander Woude, Weber, Wisniewski, Wood, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS – NoneAbsent – DeMordaunt, HarrisFloor Sponsor - MoyleTitle apvd - to enrol

  8. Read second time as amended in Senate; Filed for Third Reading

  9. Read first time as amended in Senate; Filed for Second Reading

  10. Reported Engrossed; Filed for First Reading of Engrossed Bills

  11. Bills as Amended Referred to JRA for Engrossing

  12. House Concurred in Senate Amendments

  13. Reported out of Committee and Recommend Concurrence

  14. Referred to Revenue & Taxation for concurrence recommendation

  15. Returned from the Senate Amended

  16. Read third time as amended in the Senate – PASSED - 34-0-1AYES – Agenbroad, Anthon, Bayer, Blair(Johnson), Burgoyne, Burtenshaw, Cook, Crabtree, Den Hartog, Grow, Guthrie, Harris, Lakey, Lee, Lent, Lodge, Martin, Nelson, Nye, Patrick, Rice, Ricks, Riggs, Semmelroth, Souza, Stennett, Thayn, VanOrden(Bair), Vick, Ward-Engelking, Winder, Wintrow, Woodward, ZitoNAYS – NoneAbsent and excused – HeiderFloor Sponsor - HarrisTitle apvd - to House

  17. Read second time as amended in the Senate, filed for Third Reading

  18. Read first time as amended in the Senate; Filed for Second Reading

  19. Amendments reported printed

  20. Reported out as amended; filed for first reading

  21. Amendments ordered printed

  22. Placed in the Committee of the Whole

  23. Reported out of committee; to 14th Order for amendment

  24. Introduced, read first time; referred to: Local Government & Taxation

  25. Received from the House passed; filed for first reading

  26. Read Third Time in Full – PASSED - 49-17-4AYES – Adams, Addis, Amador, Barbieri, Blanksma, Boyle, Bundy, Cannon, Chaney, Clow, Crane, DeMordaunt, Dixon, Ehardt, Erickson, Ferch, Furniss, Gestrin, Hanks, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Manwaring, Marshall, McCann, Mendive, Mitchell, Monks, Moon, Moyle, Nate, Okuniewicz, Palmer, Scott, Shepherd, Skaug, Syme, Troy, Vander Woude, Weber, Wisniewski, Yamamoto, Young, Youngblood, Mr. SpeakerNAYS – Andrus, Armstrong(Armstrong), Berch, Burns, Chew, Christensen, Gannon, Gibbs, Green(Lesmeister), Mathias, McCrostie, Nash, Necochea, Nichols, Rubel, Ruchti(Roberts), TooneAbsent – Galloway, Giddings, Harris, Wood(Critchfield)Floor Sponsor - MoyleTitle apvd - to Senate

  27. U.C. to hold place on third reading calendar one legislative day

  28. U.C. to hold place on third reading calendar one legislative day

  29. Read second time; Filed for Third Reading

  30. Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

  31. Reported Printed and Referred to Revenue & Taxation

  32. Introduced, read first time, referred to JRA for Printing

Sponsors

  • REVENUE AND TAXATION COMMITTEE · Primary

Sponsorship breakdown

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

Sponsors (1)

  • REVENUE AND TAXATION COMMITTEE

Co-sponsors (0)

None.

Not signed on (104)

104 members have not signed on to this bill.

Show all 104 →

"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 H 565?
H 565 is sponsored by REVENUE AND TAXATION COMMITTEE.
What is the current status of H 565?
This bill has been enacted into law. Introduced February 08, 2022. Enacted.
Where can I track H 565?
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