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ID H0201

Bill

Status

Passed

3/25/2019

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2019 Regular Session

AI Summary

  • Nonschool taxing districts with populations under 7,500 may certify budget requests exceeding normal limitations to pay judicially confirmed obligations, provided the district has held at least three elections within five years to obtain voter approval for the debt.

  • Districts must first budget the maximum allowed property tax amount under existing law, use all available surplus funds toward the obligation, and the obligation must have been judicially confirmed between March 1, 2018 and December 31, 2019.

  • The obligation amount must exceed one-third of the district's highest annual budget from the preceding three years, and any budget increase cannot exceed 0.1% levy rate.

  • County commissioners are authorized to issue bonds to fund judicially confirmed obligations, and levies for such obligations are excluded from a taxing district's annual budget limitations.

  • The act takes effect immediately upon passage and approval with retroactive application to January 1, 2019.

Legislative Description

Amends and adds to existing law to provide that certain nonschool taxing districts may certify a budget request to fund a judicially confirmed obligation under certain conditions.

PROPERTY TAX LEVIES

Last Action

Reported Signed by Governor on March 25, 2019 Session Law Chapter 205 Effective: Retroactive to 01/01/2019

3/25/2019

Committee Referrals

Local Government and Taxation3/5/2019
Revenue and Taxation2/26/2019

Full Bill Text

No bill text available