Vito Barbieri — Representative Barbieri questioned why credits are needed if sales tax and use tax are the same rate and asked for more explanation.
Bruce Skaug — Representative Barbieri is asking Representative Manwaring about the court rulings and whether the Supreme Court or lower court was correct.
Bruce Skaug — Representative Barbieri asks about the cancellation process, including whether county commissioners would simply rubber-stamp cancellations or whether the process could create appeal issues.
Britt Raybould — Called on for further questions.
Britt Raybould — Asks whether the language is aimed at a homeowner who moved and applied for a new homestead exemption.
Britt Raybould — Her motion is referenced as the motion supporting the bill.
Max Pond — Max Pond, speaking on behalf of the Idaho Realtors, testifies in support of the bill.
Sarah Westbrook — Sarah Westbrook, representing the Idaho Association of Counties, explains that counties routinely handle tax cancellations for various reasons and that the process should not negatively affect taxpayers. She then describes the July cutoff for assessor value submissions and says that after that deadline, the homestead exemption must be treated as a tax cancellation going forward, while emphasizing that this change should not harm the homeowner.
Ms. Westbrook — The chair thanked Ms. Westbrook for her testimony and attendance.
David Cannon — Representative David Cannon introduced RS 33636, first noting that he would hand the gavel to Vice Chair Weber before approaching the podium, then identifying himself as the sponsor/presenter and stating that he represents Legislative District 30 (Bingham County and Butte County) and is from Blackfoot.
David Cannon — The chair asked Chairman Cannon to rejoin the committee for the motion on RS 33636.
John Shirts — Vice Chair Weber was addressed as the presiding officer after the gavel was handed off.
John Shirts — Representative Shirts moved to introduce RS 33636.
John Shirts — Vice Chair Weber was thanked as the presiding officer before adjournment.
Jason Monks — Representative Monks made a Rule 80 declaration based on his business experience collecting sales and use tax.
Richard Cheatum — Representative Richard Cheatum raises concerns that the bill's language may allow a duplicative use of the homestead/property tax exemption, effectively creating a 'double-dip' in the property tax exemption system, and follows up with a related question on the same issue.
Dustin Manwaring — Representative Dustin Manwaring presents House Bill 843 and explains its background and purpose regarding proration of the homeowners' homestead exemption. He answers committee questions about the bill’s language, the relevance of lower court and Supreme Court rulings, and how the statute should be read using plain language. He also discusses practical administration of the exemption, including timing for when a prior homestead exemption comes off, the possibility of a temporary double-dip scenario, and clarifies the example raised by members. The exchange concludes with the chair asking whether he has any closing remarks.
Charlie Shepherd — Representative Shepard asks for clarification about what the proposed change means, and the later references indicate a follow-up question about how the language applies going forward. The exchange stays focused on clarifying the same issue.
Vito Barbieri — Asks whether Representative Manwaring has read the lower court and Supreme Court cases on the issue.
John Gannon — Representative Gannon moves to approve the House Revenue and Taxation Committee meeting minutes, and his light is noted as on during the discussion and vote on the motion.
Richard Cheatum — Responds 'No' during discussion; likely a transcription error for a member name.