Bill
Bill > H0369
ID H0369
Adds to existing law to require taxing districts to hold a hearing and provide certain notices to taxpayers before increasing the budget from property tax revenue from the previous year.
summary
Introduced
03/05/2025
03/05/2025
In Committee
03/06/2025
03/06/2025
Crossed Over
Passed
Dead
Introduced Session
2025 Regular Session
Bill Summary
RELATING TO TAXING DISTRICTS; AMENDING CHAPTER 8, TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-802B, IDAHO CODE, TO ESTABLISH CERTAIN NOTICE AND PUBLIC HEARING REQUIREMENTS IN ORDER FOR A TAXING DISTRICT TO INCREASE THE PROPERTY TAX REVENUES PORTION OF ITS BUDGET; AND DECLARING AN EMERGENCY.
AI Summary
This bill requires taxing districts (local government entities that collect property taxes) to follow specific procedures before increasing their property tax revenue beyond the previous year's budget. For taxing districts with budgets over $1 million, the bill mandates publishing a detailed public notice in a local newspaper and mailing a personalized notice to each property owner. The notice must clearly outline the proposed tax increase, showing how much additional tax would be paid per $100,000 of property value for different property types (residential, commercial, industrial, agricultural, and operating property). The taxing district must also hold a public hearing after 6:00 PM, where they must explain the reasons for the proposed tax increase and provide an opportunity for public comment. The hearing must be the sole agenda item and cannot conflict with other local government hearings. If a taxing district fails to comply with these requirements, the county commissioners cannot approve their proposed tax rate increase. The bill aims to increase transparency and give property owners more information and input about potential property tax increases, with an emergency clause making it effective immediately upon passage.
Committee Categories
Budget and Finance
Sponsors (0)
No sponsors listed
Other Sponsors (1)
Revenue and Taxation Committee (H)
Last Action
Reported Printed and Referred to Revenue & Taxation (on 03/06/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
---|---|
State Bill Page | https://legislature.idaho.gov/sessioninfo/2025/legislation/H0369/ |
BillText | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0369.pdf |
Fiscal Note/Analysis - Statement of Purpose / Fiscal Note | https://legislature.idaho.gov/wp-content/uploads/sessioninfo/2025/legislation/H0369SOP.pdf |
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