Charlie Shepherd — Charlie Shepherd questioned what was meant by 'make it clear' and followed up on how the language would apply, including its relationship to the tax exemption/cancellation issue. The references all point to the same ongoing exchange and can be treated as one coherent moment.
Vito Barbieri — Representative Vito Barbieri questioned the sponsor about whether he had read the relevant lower court and Supreme Court cases, and followed up by asking how the committee can craft language when the courts appear to disagree, including which court’s interpretation is correct.
Vito Barbieri — Representative Vito Barbieri questioned the witness about the tax cancellation process, asking whether it would simply be rubber-stamped or whether it could create problems for homeowners.
Vito Barbieri — Representative Barbieri questioned why credits are needed if the use tax and sales tax are the same rate, and asked for more explanation at the hearing.
Jerald Raymond — Not mentioned in this section.
Jerald Raymond — Continued explaining that the Supreme Court relied on the statute's unambiguous language and that statutory text comes first.
Jerald Raymond — Explained that county experts could help clarify how the tax is calculated in practice.
Jerald Raymond — Stated the homeowner gets the exemption for the entire year and introduced the motion to send HB 843 to the floor.
Jerald Raymond — Made the motion to send House Bill 843 to the floor with a due pass recommendation.
Jerald Raymond — Explained that page four addresses how a homestead exemption may continue temporarily into the next year.
Jerald Raymond — Clarified that the exemption comes off January 1 and that the language is meant to make the timing clear.
Jerald Raymond — Acknowledged that the situation could be considered a double dip for that time period until January 1.
Jerald Raymond — Confirmed that Representative Raybould's scenario was correct.
Jerald Raymond — Praised for his work on the issue as the sponsor of the bill.
Jerald Raymond — The chair asked Representative Manwaring whether he wanted to close.
Richard Cheatum — Representative Cheatum questioned the bill’s language on separate exemptions and whether it would allow a taxpayer to effectively double-dip the homestead/property tax exemption. After the sponsor’s explanation, he followed up to clarify whether the provision would indeed create a duplicate exemption benefit.
Max Pond — Max Pond, speaking on behalf of the Idaho Realtors, testified in support of the bill and said it would help homeowners as well as those responsible for administering it.
Sarah Westbrook — Sarah Westbrook, speaking for the Idaho Association of Counties, explained the background and purpose of the bill. She said prior-year language was confusing, so the committee considered cleanup language as well as a separate bill to remove proration entirely. She emphasized that the chosen approach was the simplest to administer and easiest for taxpayers and local officials to understand. In response to questions, she noted that counties already handle tax cancellations, that this is largely an internal county process, and that assessors must submit values after the second Monday in July. She concluded that after that cutoff, the homestead exemption must be treated as a tax cancellation, while not affecting the homeowner.
Ms. Westbrook — The chair thanked Ms. Westbrook for her testimony and attendance.
David Cannon — Chairman David Cannon opened the RS 33636 agenda item by handing the gavel to Vice Chair Weber, then introduced himself as the representative for Legislative District 30 before proceeding with the presentation. Later in the same discussion, the committee thanked him and asked him to rejoin for the motion on RS 33636.
Jon Weber — David Cannon said he would hand the gavel to Vice Chair Weber.
Jon Weber — Vice Chair Weber presided over the motion and vote, and the committee later thanked him as the meeting concluded under his chairing.
John Shirts — Representative Shirts moved to introduce RS-336-36.
Jason Monks — Representative Monks disclosed under Rule 80 that he collects sales tax and use tax in his business and explained the difference between the two taxes.
John Gannon — Moved to approve the committee meeting minutes.
Britt Raybould — Britt Raybould was called on during discussion of the motion/minutes motion, with the chair indicating 'no' in response to whether she was to speak.
Britt Raybould — Recognized as asking whether the language creates uncertainty about how the exemption applies.
Britt Raybould — Recognized as asking a follow-up question.
Britt Raybould — Suggested the language is aimed at a homeowner who moved from one home to another and applied for the exemption on the new home.
Britt Raybould — Referenced in connection with the motion to advance the bill.