Britt Raybould — Moved to approve both sets of minutes in one motion.
Britt Raybould — Clarified the dates in the motion to approve the minutes.
Britt Raybould — Moved to introduce RS 33370 C1.
Britt Raybould — Representative Raybould first requested unanimous consent to withdraw her motion, then, at the sponsor’s request, moved to return RS 33370 C1 to the sponsor.
Jason Monks — Jason Monks was introduced as the presenter of RS 33370 C1 and then identified himself as Representative Monks from District 22. He explained the purpose of the proposed changes to the small seller exemption, including how the threshold works and what happens when sales exceed the limit, responding to questions about the applicable amount and treatment of higher sales.
Richard Cheatum — Asked a hypothetical about repeated yard sales and who is responsible for the $5,000 limit.
Richard Cheatum — Continued the hypothetical and discussed how the limit might apply to multiple contributors.
Richard Cheatum — Asked whether the homeowner or property owner is responsible for tracking sales and requested clarification from the sponsor.
Richard Cheatum — His hypothetical about yard sales was being answered.
Richard Cheatum — Was recognized to discuss the motion.
Richard Cheatum — Supported the motion but asked whether local ordinances can control repeated yard sales that resemble a retail business.
Richard Cheatum — His earlier hypothetical was referenced as the basis for the follow-up question.
Richard Cheatum — Representative Birch first clarified whether his light was on to ask a question of the sponsor or Mr. Kreisenbeck, then stated support for the motion while questioning whether the exemption’s cost savings would truly translate into lower-cost housing rather than market-rate units. He was then directly addressed by the witness as part of that same exchange.
Jaron Crane — Was asked to get a cleaner answer from the Tax Commission.
Jaron Crane — Explained he had been focused on the small seller exemption and said he would work with the Tax Commission to clarify the answer.
Jaron Crane — Was addressed by the chair regarding page 3, lines 44 to 46.
Jaron Crane — Was asked to clarify whether exceeding $7,500 eliminates the exemption entirely.
Jaron Crane — Said the language appears to require collecting tax on all sales once over $7,500, but noted the drafting seems to reference only being over $5,000.
Jaron Crane — Said there may be a drafting error and asked for time to reread the language before proceeding.
Jaron Crane — Was asked to address the language further.
Jaron Crane — Said the bill language appears duplicative and not aligned with the legislation's intent.
Jaron Crane — Suggested either wordsmithing the language now or bringing the RS back after clarification from the Tax Commission, and said he preferred to come back.
Jaron Crane — Moved to introduce RS 3344 after saying he was intrigued by the idea.
Jeff Ehlers — Explained Tax Commission guidance on yard sales and said shared yard sales count as a sale for each participant.
Jeff Ehlers — Said organized sales with two or more people may disqualify someone from the small seller exemption and noted Tax Commission rules address sales not at a residence.
Jeff Ehlers — Said the Tax Commission generally does not allow the small seller exemption for sales not at a residence or where other people come sell.
Jeff Ehlers — Helped restate the motion and the committee voted to return RS 33370 C1 to the sponsor.
Michael Veile — Representative John Weber introduced himself as the representative for District 34 in Madison County and presented RS 3344. He explained that the proposal concerns low-income and affordable housing tax credits and would allow county commissioners to opt out of a property tax exemption for a specific affordable workforce housing development, describing it as a local tool that has been worked on over the past couple of years and is now in a good place. He then offered to answer questions or entertain a motion on the proposal, and was subsequently asked to respond to a fiscal note question.
John Gannon — Representative Gannon asked about the bill’s fiscal note and noted that the tax break would only apply to future users. Representative Weber replied that the fiscal impact would depend on which projects move forward with the exemption and indicated that experts present could provide additional detail. A later reference to Weber reiterated that the impact would be determined project by project.
Chris Mathias — Representative Gannon repeatedly questioned the fiscal impact of the proposed tax exemption, asking for estimates and historical data to gauge the likely cost or savings. He then asked whether the exemption applies only to property taxes or also to sales taxes during construction, and said he would vote to introduce the bill but needed greater certainty about the exact amount of property tax relief before supporting it further.
Jason Kreisenbeck — Jason Kreisenbeck, a contract lobbyist in Boise for Lobby Idaho representing Dominium, explained that he was there to discuss the fourth year of work on this legislation. He described the bill as a forward-looking, project-by-project exemption that counties could choose not to opt out of, and noted that the exemption has existed in Idaho since 2002 but appears not to have been used because of restrictions placed on it.
Mr. Kreisenbeck — Mr. Kreisenbeck explained that the proposed property tax exemption would require developers to keep rents affordable for households at 60% of area median income and to certify compliance annually. He said the exemption is intended to encourage more development of affordable properties, that counties are expected to decide on a project-by-project basis, and that the proposal is limited to a property tax exemption.