[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6114549,"mediaKeyId","2743059-7782ef47919affbacc424127434a92b5","parentId",2743059,"title","Committee holds House Bill 412; introduces RS 32‑715 to clarify tax technical fixes and timing of $100M property tax relief","audioSeconds",919,"startMs",85000,"endMs",1004000,"viewUrl","/Search/View?dp=1&key=2743059-7782ef47919affbacc424127434a92b5&start=85&end=1004","thumbnailUrl","https://assets.pipeline.soar.com/2743059-7782ef47919affbacc424127434a92b5/thumbnail_85000.jpg","articleUrl","/articles/6114549/Idaho/Committee-holds-House-Bill-412-introduces-RS-32715-to-clarify-tax-technical-fixes-and-timing-of-100M-property-tax-relief","mediaUrl","https://secure.pipeline.soar.com/6114549-118bc31d638518e825ffeb9b53da2fcb/orig.mp4?Expires=1774930356&Signature=O5boxl-3aTsOiV9KAq9b8FJBItEnxF-DpNtTI6SaEx7RD18Zxo5p5iFX8txTusPWIH299rzE6NjJNIzNmNycgMK-Dd9Fdn2pYS283bIiIvitC4XE8f7aPiqddFRncmYxcN4h845uUUHUbAH4mjGtakk8pZOvmSy1dAnmhDxn4WM7wyiEJr3NbUfV5tk06LJOiuYcS1rccx5DvH7DrQx0GJP9XKN29s10tLRN9UX1RKbxI-uUe3iD4GJlJ2AF8qjTuwjkDJx7LWMe~CFE579s6Bwq5U9T-Cac9m90F0KqXuK6myuE5W2z0ivbg7yZE5ELC~KDAZjhYKRHOc54DBjdOg__&Key-Pair-Id=KUT5TJCACFTXG","author","Idaho Legislature","date","2025-03-21T00:00:00Z","article","The House Revenue and Taxation Committee on Friday held House Bill 412 and introduced RS 32‑715 to clarify several technical income- and sales-tax provisions and to lock in timing for a $100 million property tax relief transfer.

Representative Jeff Ehlers, R‑District 21 of Meridian, told the committee the measures are largely clarifying and corrective language tied to earlier tax bills, including House Bill 40 on income tax relief, House Bill 304 on property tax relief and House Bill 354. He said the changes address definition issues, statute‑of‑limitations language and accounting treatment of a $330 million item used in revenue calculations.

Ehlers said the RS clarifies that the $100 million property tax relief will occur in calendar year 2025 and that the transfer will be completed no later than Aug. 31, 2025, so local districts can include the amount in their 2025 budgets. He said the transfer remains part of the fiscal‑year 2026 accounting but will be distributed in calendar year 2025.

The package also tightens several audit and accounting provisions. According to Ehlers, the RS and bill text align statute‑of‑limitations language so that, for most cases where a taxpayer never filed a return, the Idaho Tax Commission would be limited to auditing the prior three years rather than having an unlimited look‑back; existing fraud exceptions remain unchanged. The proposals also add language to fix ambiguity about when the commission may charge interest during an audit, so interest will not accrue while the matter is awaiting commission action, he said. Finally, the language clarifies that a $330 million adjustment should be treated on the books as part of gross revenue and then removed as an expenditure, aligning Department of Finance and Management (DFM) and Legislative Services Office (LSO) accounting practices.

Representative Birch asked whether the language in House Bill 412 was already reflected in the RS. Representative Adler confirmed the RS contains the same revenue‑accounting language and the two specific changes in the RS are the tightened market‑value ratio (95–105) and the Aug. 31, 2025 timing for the property tax transfer.

Representative Shepherd moved to hold House Bill 412; the motion carried. Representative Jason Monks moved to introduce RS 32‑715 and recommend it for placement on the second‑reading calendar; that motion also carried. Representative Ehlers will be the floor sponsor.

The sponsor said a public hearing on the RS is planned for April 12.

Discussion vs. decision: committee members asked technical and accountability questions about how the $330 million is recorded and whether the RS language could permit reallocation of the funds; Ehlers and LSO/DFM staff said the wording mirrors existing appropriation language for public schools. The committee took two formal actions: it held HB 412 and introduced RS 32‑715 with a recommendation to place it on the second‑reading calendar.

Ending: Committee members indicated the RS will receive a public hearing April 12 and that the committee expects to follow up with additional questions and stakeholders before further floor action.

","mediaType","Video","parentTitle","House Standing Committee Revenue & Taxation March 21, 2025","oneSentenceSummary","The House Revenue and Taxation Committee on Friday held House Bill 412 and introduced RS 32‑715 to clarify technical tax language and the timing of a $100 million property tax relief transfer.","taxTitle","2025 Legislative Sessions, Idaho","taxId",77671,"location","Idaho","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6114540,"Committee introduces RS 32‑716 to add URD dissolution process, fire‑district opt‑out/opt‑in rules and single‑owner extensions",0,1562000,"/Search/View?dp=1&key=2743059-7782ef47919affbacc424127434a92b5&start=1562&end=1562","https://assets.pipeline.soar.com/2743059-7782ef47919affbacc424127434a92b5/thumbnail_1562000.jpg","/articles/6114540/Idaho/Committee-introduces-RS-32716-to-add-URD-dissolution-process-firedistrict-optoutoptin-rules-and-singleowner-extensions","https://secure.pipeline.soar.com/6114540-07f2d82494c67d1f4546236d5260eb95/orig.mp4?Expires=1774930356&Signature=Ghx2Cdt-XAKhDnvj~6mlPrqeqIds96s42ecf0p-pPU94tEzaNkMvd7z9UhsSSXgYTlfwhBMGN9jx5WDItovjxs4Sa6Xozv9kReGYnHGFuo0Egc~0QioKOYifFikZbgtXxu-w4ZdxfK-Fye7evSNr9ShqqI547DnQJgpAuYaU~nBaLIBQSTf9F4vhm2f0hkxmt13qFQZt3mhFaQLEeOOewUlRCBRfoNHVRaKkXxw3FPEqJKIRJjofpsWxz3HGLIHbmy811r4MwYZfgpqzel6nSyilKT3J1lhw-Jg6Jq1gl1FiyBfkWcZrN5F-5gcZ60gy~IrUjebEKQt8UR4fmFZW9g__&Key-Pair-Id=KUT5TJCACFTXG","The House Revenue and Taxation Committee introduced RS 32‑716 on Friday, a proposal that would add procedures for dissolving urban renewal districts, create opt‑out and opt‑in rules for fire districts, and allow limited single‑owner URDs to be extended up to 20 years to support certain manufacturing projects.

Representative Jason Monks, the sponsor, told the committee the RS is not a complete rewrite of urban renewal law but would provide several targeted changes. First, it would create a process by which a city could notify and work with an urban renewal district (URD) to prepare a plan to dissolve the district, using the same ordinance/resolution process that created it. Second, the bill would enable fire districts to opt out of existing URDs where the URD carries no indebtedness and would require notice and a meeting between the URD and the fire district; for new URDs, fire districts would have to opt in if they wanted to retain tax increment revenues allocated to them. Third, the RS would permit plans that amend an existing revenue allocation area supporting a manufacturing project — where the allocation area includes only parcels owned or controlled by the project owner and affiliates — to be extended up to 20 years.

Monks said the changes respond to concerns from some fire districts that receive increased service demand from development inside URDs but do not see corresponding tax revenues. He said he has worked with URD attorneys and fire district representatives while drafting the RS, and expects both supporters and opponents to testify at a public hearing.

Committee members raised questions about timing and stakeholder engagement. Representative Birch urged additional public outreach and cautioned against rushing changes late in the session; Representative Gannon flagged concerns about single‑owner carve‑outs and asked to review the specific subsection (page 12, subsection 5) that permits 20‑year extensions for manufacturing projects. Representative Cheatham confirmed code still prohibits URD funds from being used for personnel — Monks agreed and said the bill focuses on infrastructure and publicly owned improvements.

Representative Ehlers moved to introduce RS 32‑716; the motion carried and the RS stands introduced. Monks said he supports moving the RS forward now to solicit public comment and to allow municipalities and stakeholders time to respond.

Discussion vs. decision: the committee introduced RS 32‑716 for public discussion; members asked for more stakeholder input and some members said they would be reluctant to support floor action this session without additional review. The introduction was approved by voice vote; a hearing is expected before any floor action.

Ending: The RS was introduced to permit public debate and stakeholder hearings; committee members signaled divergent views and indicated further review will follow.

","RS 32‑716 would create a process for cities to initiate dissolution of urban renewal districts (URDs), allow fire districts to opt out where there is no indebtedness, let fire districts opt in for new URDs, and permit single‑owner URDs to extend up to 20 years for manufacturing projects; committee introduced the RS after debate.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6114544,"Lawmakers introduce RS 32‑696 to allow community improvement districts in counties outside city comprehensive plans",637,1016000,1653000,"/Search/View?dp=1&key=2743059-7782ef47919affbacc424127434a92b5&start=1016&end=1653","https://assets.pipeline.soar.com/2743059-7782ef47919affbacc424127434a92b5/thumbnail_1016000.jpg","/articles/6114544/Idaho/Lawmakers-introduce-RS-32696-to-allow-community-improvement-districts-in-counties-outside-city-comprehensive-plans","https://secure.pipeline.soar.com/6114544-eba6f5c22c1ef2a6de3509c3c3f5364a/orig.mp4?Expires=1774930356&Signature=nA5djfbaBzlIpuaR1KWSt0V3wf-0ytWdsYcQkAnHY3Xrr~n2ht3WVEDsgBy67X1-lN9QClCG7ux0~l1lrSkIooArjB7ZjwzcB3GzANT4BsmBw94pCQHaMD-e1QnYW1-bOpD-zZud4MTc1PAu3nzd9cnZXtI7BIMTuWaM33VNlcqUBtvcL8aJEBg4WyR-cX1XYsAYmcbB8Ol-Ulv-akng~2s8nRrZphTebCQSG9o1Z9FpAz48iMuotew~xw7qG47GolrdC36ZecmOboxH18bwU85CJvOS3ZSFlioZeI8LBzyfkRgHGCnT9xebZ6WdWpdXvJW9Z0mKUHTZK3a6HU8aVA__&Key-Pair-Id=KUT5TJCACFTXG","The House Revenue and Taxation Committee on Friday introduced RS 32‑696, a redraft that would allow community improvement districts (CIDs) to be created in counties outside city comprehensive plans.

Representative Jason Monks, R‑District 22 (Ada County), said the RS is a slimmed‑down portion of a larger bill (House Bill 407) the committee previously considered; it removes earlier provisions that would have expanded CID authorities for fire districts and instead narrowly permits CID formation in a county setting. Monks said the original pilot limited CIDs to cities when the program was new and this change would modestly expand that authority.

Committee members asked whether the change would apply to specific projects; Monks said the RS was not drafted for a particular development but that he had been told of at least three potential projects around the state that might be eligible, including one in the Treasure Valley and another in eastern Idaho. He said he would check with project owners before identifying them publicly.

Representative Gannon asked whether county commissioners would need to approve a CID before it became enforceable; Monks said yes, and added that property owners in the district must also approve formation. Representative Burch said she would support the introduction but wanted to revisit questions before floor action. Representative Raybould moved to introduce RS 32‑696 and recommend it for the second‑reading calendar; the motion carried and Monks will be floor sponsor.

Discussion vs. decision: testimony and a full hearing had already occurred on the larger HB 407, according to Monks, and this RS is a narrowed portion. The committee introduced the RS and sent it to the second‑reading calendar; Monks committed to follow up with specifics about projects if owners authorize disclosure.

Ending: Committee members said they will review the RS text and stakeholders before any floor vote.

","Representative Jason Monks and others introduced RS 32‑696 to permit community improvement districts (CIDs) to form in counties (not only within city comprehensive plans), remove a prior carve‑out for fire districts, and preserve owner and county approvals; committee introduced RS and recommended second reading.","actionData","errors"]

Article not found

Committee holds House Bill 412; introduces RS 32‑715 to clarify tax technical fixes and timing of $100M property tax relief

Committee introduces RS 32‑716 to add URD dissolution process, fire‑district opt‑out/opt‑in rules and single‑owner extensions

Lawmakers introduce RS 32‑696 to allow community improvement districts in counties outside city comprehensive plans