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H 369

TAXING DISTRICTS – Adds to existing law to require taxing districts to hold a hearing and provide certain notices to taxpayers before increasing the budget from property tax revenue from the previous year.

68th Legislature, 1st Regular Session (2025)

House Bill 369 requires local taxing districts in Idaho to hold public hearings and notify property owners before increasing property tax budgets, enhancing transparency and accountability.

Reported Printed and Referred to Revenue & Taxation
#districts #taxandtaxation #property
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Bill Summary · H 369

Summary of House Bill 369 (H 369)

Purpose and Intent

House Bill 369, also known as the "Truth in Taxation" legislation, aims to enhance transparency in the process of increasing property tax revenues by local taxing districts in Idaho. The bill mandates that taxing districts must hold public hearings and provide specific notices to property owners before they can increase their budget from property tax revenue compared to the previous year.

Key Provisions

The bill introduces a new section, 63-802B, to Chapter 8, Title 63 of the Idaho Code, which outlines the following requirements:

  1. Notice and Hearing Requirements:

    • Taxing districts must publish a Notice of Proposed Tax Increase in a local newspaper and mail it to property owners within the district.
    • The notice must be published no earlier than four weeks and no later than two weeks before the budget hearing.

  2. Content of the Notice:

    • The notice must include detailed information about the proposed tax increase, including:
      • Current and proposed tax rates for different property types (residential, commercial, industrial, agricultural).
      • The total additional revenue expected from the tax increase.
      • The percentage increase in property tax revenue compared to the previous year, excluding revenue from new construction or annexation.

  3. Public Hearing:

    • A public hearing must be held to discuss the proposed tax increase, allowing citizens to provide feedback and ask questions.
    • The hearing must be scheduled at or after 6:00 PM and should not coincide with other overlapping taxing district hearings.

  4. Exemptions:

    • Taxing districts with proposed budgets under $1,000,000 are exempt from these requirements.
    • Revenue from new construction or annexation is excluded from the calculation of the tax increase.

Impact

  • Taxing Districts: Local taxing districts will incur costs associated with publishing notices and mailing them to property owners. However, the bill is not expected to have a fiscal impact at the state level.
  • Property Owners: The legislation aims to provide property owners with clearer information regarding tax increases, fostering greater public engagement and accountability in local government budgeting processes.

Procedural Aspects

  • Introduced: March 5, 2025
  • Status: Reported Printed and referred to the Revenue & Taxation Committee on March 6, 2025.
  • Emergency Declaration: The bill includes a declaration of emergency, indicating its urgency for implementation.

This legislation represents a significant step towards ensuring that property tax increases are communicated effectively to taxpayers, thereby promoting transparency and public participation in local governance.

Compiled from official sources — confirm details with the bill’s official record.

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