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ID H0292

Bill

Status

Passed

3/31/2023

Primary Sponsor

Revenue and Taxation Committee

Click for details

Origin

House of Representatives

2023 Regular Session

AI Summary

  • Creates School District Facilities Fund to provide state funding to school districts on a per-pupil basis for construction, renovation, bonds, and supplemental levies, with distributions reducing property tax levies that would otherwise be collected.

  • Establishes Homeowner Property Tax Relief Account funded by general fund transfers and sales tax revenues to provide direct property tax relief on owner-occupied homesteads receiving homestead exemptions.

  • Appropriates $75,000,000 from the General Fund and transfers up to $150,000,000 annually from excess general fund cash balances in 2023-2025, with 50% to homeowner relief and 50% split equally between school facilities and county property tax credits.

  • Modifies school election dates to allow elections on the second Tuesday in March and last Tuesday in August for bond and levy questions, reducing the number of separate election dates needed.

  • Creates Tax Relief Fund to receive sales tax revenue from marketplace facilitators and online retailers, with distributions to school facilities fund, state public defense fund, and general fund.

Legislative Description

Amends, repeals, and adds to existing law to create property tax relief by creating the School District Facilities Fund and the Homeowner Property Tax Relief Account, both of which are funded by state moneys.

PROPERTY TAXES

Last Action

Delivered to Secretary of State on March 29, 2023 at 8:59 a.m. Session Law Chapter 200 Effective: Retroactive to 01/01/2023 SECTION 10; 03/29/2023 SECTION 1-9 and 11-17

3/31/2023

Committee Referrals

Local Government and Taxation3/15/2023
Revenue and Taxation3/9/2023

Full Bill Text

No bill text available