HOUSE BILL 159
RS30379 / H0159
This bill provides that an urban renewal district’s revenue allocation area shall not include any property of a data center receiving the Idaho information technology equipment sales tax exemption, as long as the revenue allocation area has not issued any bonds as of the date of introduction of this bill. The intent is to avoid having the data center’s property taxes go to urban renewal instead of to the local taxing districts that provide services to the area in which the data center is located. This bill also provides clarification on the provisional sales tax exemption granted to a qualifying new data center as to the procedures to be followed when the provisional exemption either becomes final, or is revoked because the business entity failed to meet the requirements for the exemption.
No fiscal impact to any existing state or local funds. This legislation would provide property tax relief to all property taxpayers if a data center that receives the sales tax exemption is built within the property taxpayer’s taxing district.
| Date | Description |
|---|---|
| 02/16 | Introduced, read first time, referred to JRA for Printing |
| 02/17 | Reported Printed and Referred to Revenue & Taxation |
| 03/08 | Reported out of Committee with Do Pass Recommendation, Filed for Second Reading |
| 03/09 | Read second time; Filed for Third Reading |
| 03/13 | U.C. to hold place on third reading calendar one legislative day |
| 03/15 | U.C. to place at bottom of third reading calendar one legislative day |
| U.C. to hold place on third reading calendar one legislative day | |
| 03/16 | U.C. to place at bottom of third reading calendar one legislative day |
| U.C. to be returned to Revenue & Taxation Committee |