HOUSE BILL 46
RS30126C1 / H0046
This is an amendment to Idaho Code 63-3622VV enacted by the 2020 Idaho Legislature as House Bill 521 which provides a sales tax exemption for new equipment purchased by qualifying data centers. It is also an amendment to the definition of “base assessment roll” found in Idaho Code 50-2903. These amendments provide that data centers that take advantage of the sales tax exemption and are located in an urban renewal district, will have their incremental property tax value included in the base assessment roll. If a data center does not take advantage of the sales tax exemption and is located in an urban renewal district, then the property data incremental value will be included in the urban renewal district. The bill provides for a mandatory communication of the exemption status to the county clerk by the fourth Monday in July so that the levy rate and property tax allocation can be timely set. It allows the Tax Commission to disclose this information. Enactment of this legislation fulfills the purpose of House Bill 521 which stated in its Statement of Purpose that “data centers significantly add to the property tax base wherever they are built…”
| Date | Description |
|---|---|
| 01/27 | Introduced, read first time, referred to JRA for Printing |
| 01/30 | Reported Printed and Referred to Local Government |
| 02/03 | Reported out of Committee with Do Pass Recommendation, Filed for Second Reading |
| 02/06 | Read second time; Filed for Third Reading |
| 02/07 | U.C. to hold place on third reading calendar one legislative day |
| 02/08 | U.C. to hold place on third reading calendar one legislative day |
| 02/09 | U.C. to hold place on third reading calendar one legislative day |
| 02/10 | U.C. to hold place on third reading calendar until Friday, February 17, 2023 |
| 02/16 | U.C. to be returned to Local Government Committee |