Out of committee (H Not Concur)
Income, sales tax debt, interest
PROPERTY TAXES – Amends 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.

RS30413 / H0198

This legislation would limit the time frame during which interest accrues where a tax deficiency is found by excluding interest during two periods of time: 1) The period of time after the state tax commission sends written notice that an audit is being initiated, but before a notice of deficiency determination is made, and 2) The period of time after a notice of deficiency determination, which is subject to a perfected protest and before the final determination of the deficiency, by the state tax commission following the state tax commission's disposition of the protest.

This legislation would result in a reduction of interest collected by the state tax commission in an amount of approximately $1.1 million per year.

Bill Events
Date Description
02/23 Introduced, read first time, referred to JRA for Printing
02/24 Reported Printed and Referred to Revenue & Taxation
03/02 Reported out of Committee with Do Pass Recommendation, Filed for Second Reading
03/03 Read second time; Filed for Third Reading
03/07 Read Third Time in Full – PASSED - 68-0-2
AYES – Alfieri, Allgood, Andrus, Barbieri, Berch, Blanksma, Boyle, Bundy, Burns, Cannon, Cheatum, Chew, Clow, Cornilles, Crane(12), Crane(13), Dixon(1), Dixon(24), Durrant, Ehardt, Ehlers, Erickson, Furniss, Galaviz, Gallagher, Gannon, Garner, Handy, Hawkins, Healey, Hill, Holtzclaw, Horman, Kingsley, Lambert, Lanting, Manwaring, Mathias, McCann, Mendive, Mickelsen, Miller, Mitchell, Monks, Necochea, Nelsen, Palmer, Petzke, Pickett, Price, Raybould, Raymond, Redman, Roberts, Rubel, Sauter, Scott, Shepherd, Skaug, Tanner, Vander Woude, Weber, Wheeler, Wisniewski, Wroten, Yamamoto, Young, Mr. Speaker
NAYS – None
Absent – Green, Nash
Floor Sponsor - Cannon
Title apvd - to Senate
03/08 Received from the House passed; filed for first reading
Introduced, read first time; referred to: Local Government & Taxation
03/17 Reported out of Committee with Do Pass Recommendation; Filed for second reading
03/20 Read second time; filed for Third Reading
03/23 Referred to 14th Order for amendment
03/27 Placed in the Committee of the Whole
Amendments ordered printed
Reported out as amended; filed for first reading
Amendments reported printed
Read first time as amended in the Senate; Filed for Second Reading
Rules Suspended (2/3 Vote - Read in full as required) – PASSED - 32-3-0
AYES – Adams, Anthon, Bernt, Bjerke, Burtenshaw, Carlson, Cook, Den Hartog, Grow, Guthrie, Harris, Hart, Hartgen, Herndon, Just, Lakey, Lee, Lenney, Lent, Nichols, Okuniewicz, Rabe, Ricks, Ruchti, Schroeder, Semmelroth, Taylor, Toews, VanOrden, Ward-Engelking, Winder, Wintrow
NAYS – Foreman, Trakel, Zuiderveld
Absent and excused – None
Floor Sponsor - Grow
Title apvd - to House
03/28 Returned from the Senate Amended; Held at Desk
UC not to concur; objection
Motion not to concur passed: Ayes 59 Nays 11 Abs/Excd 0
Filed in Office of the Chief Clerk