IDAPA 35.01.03.802 — BUDGET CERTIFICATION RELATING TO NEW CONSTRUCTION AND ANNEXATION

Sections 63-802, 63-301A, 63-602W, 63-602NN, 63-602E, 50-2903, Idaho Code
01.
New Construction Roll Listing. Listing means a summary report of the net taxable value of
property listed on the new construction roll. This listing will include the net taxable value of qualifying new
construction throughout each taxing district or unit, but will not include otherwise qualifying new construction, the
value of which is included in the increment value of any revenue allocation area encompassed by the taxing district or
unit. List taxing districts and units in the same order used for the certification of value required pursuant to Section
63-510(1), Idaho Code.
(7-1-24)
a.
Qualifying new construction which is valued by the Tax Commission is reported to the county
assessor for each applicable taxing district by October 1 and listed on the immediate next new construction roll.
(7-1-24)
b.
When a taxing district or the assessor discovers new construction described by Section 63-
301A(3)(g), Idaho Code, the property is included on the immediate next new construction roll at the value that would
have been included had the new construction been listed when first eligible.
(7-1-24)
c.
For each taxing district or unit, the new construction roll is reduced as required in Section 63-
301A(1)(e), Idaho Code, and Paragraph 802.01.e. of this rule. The value deducted can never exceed the original
amount added to a new construction roll.
(7-1-24)
d.
The amount of net taxable value to be deducted under Section 63-301A(1)(e)(i), Idaho Code, is
determined by the highest authority to which the assessment is ultimately appealed. Adjustments are not made until
there has been a final decision on any appeal.
(7-1-24)
e.
Provided the addition occurred within the immediate preceding five (5) years, the amount of net
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IDAPA 35.01.03
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Property Tax Administrative Rules
Section 802
Page 65
taxable value added to any new construction roll for property subsequently granted a provisional exemption under
Section 63-1305C, Idaho Code, is deducted from the net taxable value on the immediate next new construction roll
prepared following the granting of the provisional exemption.
(7-1-24)
02.
Manufactured Housing. Installation of new or used manufactured housing occurs when there is
net taxable value of such properties that did not previously exist within the county.
(7-1-24)
03.
Partial New Construction Values. Except as provided in Subsection 802.05 of this rule, the net
taxable value attributable directly to new construction is reported on the new construction roll in the tax year it is
placed on the property roll. Except as provided in Subsection 802.05 of this rule, any increase in a non-residential
parcel's net taxable value, due to new construction, is computed by subtracting the previous year's or years' partial
net taxable value(s) from the current net taxable value.
(7-1-24)
04.
Change in Status.
(7-1-24)
a.
A previously exempt improvement which becomes taxable is not included on the new construction
roll, unless the loss of the exemption occurs during the year in which the improvement was constructed or the
improvement has lost the exemption provided in Sections 63-602W(3), 63-602E(3), or 63-602NN, Idaho Code. For
any such property, the amount that may be included on the new construction roll is the value of the portion of the
property subject to the exemption at the time the exemption was first granted.
(7-1-24)
i.
If the exemption is lost by the second Monday in July of the year in which the exempt amount was
to be subtracted from the new construction roll, then there is no subtraction, nor will the formerly exempt amount be
added unless it had been previously subtracted from a new construction roll.
(7-1-24)
ii.
If the exemption was granted to otherwise qualifying property for which no value had been added
to any new construction roll, the value of the property at the time the exemption was first granted may be added to the
new construction roll following loss of the exemption.
(7-1-24)
b.
An urban renewal agency terminating a revenue allocation area must provide the resolution and the
ordinance to terminate to the Tax Commission as provided in Section 50-2903(5), Idaho Code. The immediate prior
year's increment value of a terminating revenue allocation area not previously included on a new construction roll, is
added to the appropriate year's new construction roll as provided in Section 63-301A(3)(f) and (i), Idaho Code, and
as described in the link found in 802.06.d. Upon the effective date of any de-annexation of a portion of a revenue
allocation area, the immediate prior year's increment value associated with the parcels in the de-annexed area, and
not previously included is included in the appropriate year's new construction roll as described in the link in
Paragraph 802.06.d. of this rule, When this information is received after the fourth Monday in July, this increment
value is added to the following year's new construction roll.
(7-1-24)
c.
If the Tax Commission receives an attestation indicating that an urban renewal plan has been
modified in such a way as to reset the base value in a revenue allocation area, as provided in Section 50-2903A, Idaho
Code, the previously identified increment value is added to the base and may be added to the new construction roll as
described in Section 63-301A(3)(j), Idaho Code. In such a case, at the termination of the revenue allocation area, only
the new increment value following the reset of the base value is included on the new construction roll.
(7-1-24)
d.
See examples of how to add locally assessed property increment value to the new construction roll
following de-annexation at https://tax.idaho.gov.
(7-1-24)
e.
See an example of how to add operating property increment value to the new construction roll
following de-annexation at https://tax.idaho.gov.
(7-1-24)
f.
For taxing districts formed after December 31, 2006, or annexing or being annexed into a revenue
allocation area after that date, the amount of increment value added to the new construction roll equals any positive
difference between the increment value at the time of formation of the taxing district or annexation by or into the
revenue allocation area and the increment value at the time of termination or de-annexation.
(7-1-24)
05.
Limitation on Annexation and New Construction Roll Value. For any taxing district annexing
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 803
Page 66
property in a given year, the new construction roll for the following year excludes value that has been included in the
annexation value. When an annexation includes any part of a revenue allocation area, only net taxable value that is
part of the current base value of the taxing district is included in the annexation value reported for that taxing district
for the year following the year of the annexation.
(7-1-24)