Election To Create A New Taxing District -- Clerk’s Mailed Notice

Section 63-802C, Idaho Code. The sponsors of a proposed new taxing district will submit an estimate of the first year’s property tax budget to the county clerk sixty (60) days prior to the election. When the estimate of the first year’s budget is received, the county clerk will estimate the levy rate based on the most recent actual or estimated net taxable value information available. If the sponsors fail to provide the budget information, the county clerk will, for taxing districts with funds subject to maximum levy rates, estimate the amount of property taxes to be raised in the proposed district by multiplying the maximum levy rate permitted by law times the most current available estimate of net taxable value. The estimated levy rate is used to compute the estimated taxes per one hundred thousand dollars ($100,000) of net taxable value. The maximum levy rate means the sum of every maximum statutory levy rate for any fund subject to such limits for the taxing district type. (7-1-24) 807. (RESERVED) 808. ADDITIONAL DOCUMENTATION BY TAXING DISTRICTS NOT LEVYING AGAINST ALL TAXABLE PROPERTY. Sections 25-2401, 31-1425, 31-3908A, 42-3115, 42-3708, 42-4116, 50-3113, 63-510 63-803, Idaho Code 01. Documentation of Categories to be Taxed. If the taxing district elects the property categories to be taxed, documentation of such election must be submitted by the taxing district to each county clerk, who will then submit the documentation to the Tax Commission by the first Monday in August in the first year in which the election takes place and in any year in which the categories elected to be taxed change. (7-1-24) 02. Fire Districts. (7-1-24) a. Public Utility Agreements. Written agreements with public utilities permitting property taxes to be levied for fire protection of all or a portion of the property of the public utility, pursuant to Section 31-1425(1), Idaho Code, must be submitted. Such agreements need only be submitted once, provided there is no change and such agreements are on file with the county clerk and Tax Commission. (7-1-24) b. Exemption of all or a portion of unimproved real property and taxable personal property. Exemption of this property must be documented in the fire district’s formation ballot or other documents creating the fire district or by an ordinance enacted pursuant to Section 31-1425(2), Idaho Code, by the Board of County Commissioners, of each county in which the fire district is located. If the county does not have the necessary documentation, it must be submitted by the fire district by the third Monday in July of the first year in which the fire district intends to levy property taxes on this basis. If such documentation is not available, the fire district levy is against all otherwise taxable locally assessed property. (7-1-24) 03. Flood Control, Levee, Watershed Improvement, Community Infrastructure Districts, and IDAHO ADMINISTRATIVE CODE IDAPA 35.01.03 State Tax Commission Property Tax Administrative Rules Section 810 Page 74 Herd Districts. No special documentation is required. (7-1-24) 04. Ambulance Districts. Exemption of all or a portion of unimproved real property and taxable personal property is documented by an ordinance enacted pursuant to Section 31-3908A, Idaho Code. Absent documentation, the ambulance district levy is against all otherwise taxable property. (7-1-24) 05. Abstracts Showing Value of Property Against Which Levy is to be Applied. For taxing districts not levying property tax against all otherwise taxable property, abstracts must be submitted as required in Rule 115 of these rules. (7-1-24) 809. (RESERVED)