ID H0353

Restructures Idaho Code Section 63-802 to reorganize budget limitation exceptions from subsections (3) and (4) into subsections (2) through (8), reorganizing existing provisions for clarity without substantive changes to budget limitations.

Modifies paragraph (a) of the budget limitation section to clarify that taxing districts may increase budgets by up to 3% growth factor plus revenue from new construction and annexation, with specific language updates regarding school district levy reductions from state fund distributions.

Establishes separate subsections (6) and (7) to address recovery of forgone budget increases for nonschool districts prior to 2020, including procedures for public hearings, resolution requirements, and disclaimer provisions.

Creates new subsection (8) allowing taxing districts to submit budget increase questions to voters requiring approval by 66⅔% of voters at elections held on May or November dates per Section 34-106.

Corrects code references in Sections 34-439A, 63-802A, 63-3638, and 67-450E to reflect the reorganization of Section 63-802, and makes technical corrections throughout related statutes.