David Cannon — As chair, acknowledged the request and ruled that the motion was withdrawn without objection.
David Cannon — Restated the motion and opened debate.
David Cannon — Restated the motion and called the vote; the motion passed.
David Cannon — Introduced the next RS and invited Representative Weber to present.
David Cannon — Mr. Chairman is addressed during the discussion of the fiscal impact question.
David Cannon — The chair is addressed as the discussion continues on the fiscal impact estimate.
David Cannon — Mr. Chairman is addressed during the exchange.
David Cannon — The chair is asked for permission to bring up an expert witness to address the fiscal question.
David Cannon — Mr. Chairman is addressed while the witness explains the exemption.
David Cannon — Mr. Chairman is managing the discussion and confirming the motion status.
David Cannon — Mr. Chairman is addressing the committee during debate on the motion.
David Cannon — Mr. Chairman is addressed while the witness explains the affordability conditions.
David Cannon — The chair follows up with a question about whether county opt-outs are project-specific or broad.
David Cannon — The chair asks whether county opt-outs are project-specific or across the board.
David Cannon — Mr. Chairman is addressed during the question about the scope of the exemption.
David Cannon — Mr. Chairman states the motion to introduce is before the committee.
David Cannon — The chair restates the motion and calls for a vote on introduction.
Jeff Ehlers — Jeff Ehlers clarified Tax Commission guidance on yard sales and the small seller exemption, explaining that a sale may count for each participant and that organized sales involving two or more people can disqualify someone from the exemption. He added that the Tax Commission generally does not allow the small seller exemption for sales not held at one’s residence or for organized sales involving others, and noted that a related link could be circulated for reference.
Steve Berch — Identified as the next member to speak in debate.
Steve Berch — Supported the motion but asked whether local ordinances can control repeated yard sales that resemble a retail business.
Steve Berch — Representative Gannon asks about the fiscal impact of the proposed exemption.
Steve Berch — Representative Gannon asks whether there is historical data to estimate the fiscal impact.
Steve Berch — Representative Gannon is thanked for the question and the witness responds to his concern.
Steve Berch — Representative Gannon asks whether the exemption also applies to sales taxes.
Steve Berch — Representative Gannon says he will vote to introduce but wants more certainty about the property tax relief amount.
Jon Weber — Representative Jon Weber introduced himself as the representative for District 34 in Madison County and presented RS 3344-74, a proposal related to low-income and affordable workforce housing and property tax treatment. He explained that the measure would allow county commissioners to opt out of a property tax exemption for certain developments, said the proposal was in a good place, and invited questions or a motion. The discussion then turned to a question about the fiscal note and the bill’s fiscal impact.
John Gannon — Questioned the fiscal note and noted the bill would apply only to future users of the tax break.
Jerald Raymond — Representative Weber is discussed in the context of estimating the fiscal impact of the proposal. Members ask for an estimate and whether historical data could be used to assess the impact, and the discussion later references Weber’s explanation that the impact would be project-specific.
Mr. Kreisenbeck — Mr. Kreisenbeck is brought to the podium and then identified as the intended recipient of the committee’s question, indicating the committee is directing its inquiry to him in the same exchange.
Jason Kreisend — The witness begins introducing himself for the record, though the name appears to be a transcription error.
Jason Kreisenbeck — Jason Kreisenbeck, a contract lobbyist in Boise representing Dominium, explains that the bill is a go-forward provision intended to apply only prospectively, so projects already funded cannot use the exemption. He says the property tax exemption is designed to encourage more development of affordable properties, that counties are expected to make determinations on a project-by-project basis, and that the measure applies only to property taxes.
Jason Monks — Identified as the presenter for RS 33370 C1.
Jason Monks — Introduced himself and explained the origin of the small seller exemption cleanup proposal.
Jason Monks — Explained that the bill cleans up language in the small seller exemption and occasional seller provisions.
Jason Monks — Explained the existing yard sale exemption and the need for clarification on additional yard sales.
Jason Monks — Described the proposed clarification for homeowners with more than two yard sales and the small seller limit.
Jason Monks — Explained that the bill clarifies small sellers still pay sales tax when buying items from stores and that the limit is annual.
Jason Monks — Explained the $5,000 threshold, the off-ramp, and that the first $5,000 is not exempted once the threshold is exceeded.
Jason Monks — Requested introduction of the bill.
Jason Monks — The question is directed to Representative Monks.
Jason Monks — Answered that the small seller limit applies individually and is not intended for legitimate businesses.
Jason Monks — Said the scenario is unique and offered to check with the Tax Commission for a clearer answer.
Jason Monks — Referenced as the sponsor who would seek clarification from the Tax Commission.
Jason Monks — Said he was focused on the small seller exemption, not the yard sale portion, and would work with the Tax Commission to clarify the answer.
Jason Monks — Was asked to clarify whether exceeding $7,500 eliminates the exemption entirely or only affects sales above $5,000.
Jason Monks — Explained that the language appears to create no distinction between the $7,500 and $5,000 thresholds and suggested the drafting may be off.
Jason Monks — Said there may be a drafting error and asked for time to reread the language before proceeding.
Jason Monks — Was asked to reread the language and consider whether the RS should be returned.
Jason Monks — Was asked whether he wanted to address the language further.
Jason Monks — Said the bill's language appears inconsistent and not aligned with legislative intent.