Idaho State Tax Commission

Idaho State Tax Commission

Property Tax Rules Committee

This committee is responsible for all property tax rules matters.

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Next meeting(s)

  • Meeting time/date: Thursday, October 30, 2014, 9:00 AM   Packet
  • Location: 800 Park Blvd., Plaza IV, Boise ID 83712-7742

List of all meetings (with available documents) »

Rules under discussion (status board)

Rule, description Current status
Property Tax (35.01.03)
006 INCORPORATION BY REFERENCE - update dates of publications that are referenced in the Property Tax Rules, standard updates verified to be discussed at the July 2014 meeting
120 INVESTIGATION OF WRITTEN COMPLAINTS - confines subject of investigation to property tax assessment or administration matters but not personnel matters or matters relating to expenditure of funds. Restricts complainant to past or present employees or contractors, or to one who resides or owns property in the county. Adds time frame for hearing the complaint. considering leaving the definition of complainant unchanged, which would simply be "the one who files a complaint"
205 PERSONAL AND REAL PROPERTY - DEFINITIONS AND GUIDELINES - delete 205.03.b., a portion of fixture definition ref HB 441a draft language approved at the 5/29/2014 meeting
508 NOTIFICATION OF PERSONAL PROPERTY EXEMPT VALUE BY TAXING DISTRICT OR UNIT - deletes entire rule because this is covered by Rule 626(13) approved at the 4/29/2014 meeting
509 CITY, COUNTY, SCHOOL DISTRICT, AND SPECIAL DISTRICT OR UNIT OF GOVERNMENT ABSTRACTS OF VALUE AND IDENTIFICATION OF URBAN RENEWAL INCREMENT AND PARTIAL EXEMPTION VALUES - deletes personal property (602KK) and 602OO reporting requirement approved in the 4/29/2014 meeting
512 SECONDARY CATEGORIES OTHER THAN LAND OR IMPROVEMENTS - category 59 deletes the word 'fixtures' approved in the 5/29/2014 meeting
609 PROPERTY EXEMPT FROM TAXATION -- HOMESTEAD - provides for optional removal of a homeowner's exemption if by April 15th, the home is no longer owned by the applicant draft is circulating through the assessor's offices, taking survey of how counties currently handle this
626 PROPERTY EXEMPT FROM TAXATION - PERSONAL PROPERTY - proposed version splits out taxpayer ownership approved in the 5/29/2014 meeting
627 TAXPAYER OWNERSHIP PROVISIONS (split out from Rule 626)- proposed version contains taxpayer ownership clarification still under discussion
803 BUDGET CERTIFICATION- Dollar Certification Form (L-2 Form)- provide instructions to report personal property replacement funds approved at the 5/29/2014 meeting
804 TAX LEVY - CERTIFICATION - URBAN RENEWAL DISTRICTS - deals with annexation base value and property splits and the handling of the personal property exemption approved in the 5/29/2014 meeting
805 PENALTY FOR FAILURE TO PROVIDE NOTICE OF BUDGET HEARING -adds HB 560 penalties, i.e. sales tax and budget increase withheld approved in the 5/29/2104 meeting
988 QUALIFIED PROPERTY FOR EXEMPTION - designation of property for which exemptions may apply, continuation of listing for locally assessed and operating property approved in the 5/29/2014 meeting
995T CERTIFICATION OF SALES TAX DISTRIBUTION - defines market value for assessment purposes, temporary provision affects distribution of sales tax to cities. proposed provision adds responsibility to withhold sales tax under HB560 approved n the 5/29/2014 meeting

Meetings history

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