House Bill No. 249 Summary

• Amends Section 63-201, Idaho Code to revise definitions of "fixtures," "personal property," and "real property" for property tax purposes.

• Clarifies that "fixtures" includes systems for heating, air conditioning, ventilation, sanitation, lighting, and plumbing, and machinery or equipment affixed to real property for proper utilization.

• Revises "personal property" definition to explicitly exclude fixtures as defined in the statute.

• Revises "real property" definition to explicitly include fixtures as defined in the statute.

• Declares an emergency and provides retroactive application to January 1, 2013.