Idaho Legislature: Ask Legislators to VOTE YES on H0411 - Local boards, comp, benefits (posted 03/19/25)

• Bill: legislature.idaho.gov/s…

• Contact Legislators: No longer recommending Email Idaho. Please use Idaho Legislature website to find contact info. Details here: tinyurl.com/2r4uuj32

(Check the linked page or use My Bill Tracker for the bill’s current status.)

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According to the Idaho State Tax Commission: “A taxing district is any entity or unit with the statutory authority to levy a property tax. The areas covered by these districts may overlap and change every year. In Idaho property taxes are collected by the County and distributed to each taxing district (schools, cities, county agencies, fire districts, road districts, etc.) in which the property lies. The amount of property tax that you pay is based on 1) The assessed value of your property and 2) Tax rates and bond debt service amount your taxing districts levy.”

Idaho has a bazillion special taxing districts that increase each property tax bill. The number of taxing districts can vary. Some locales have only a few; others have many.

H0411 aims to protect local property taxpayers from special taxing districts taking advantage of statutes that allow individuals serving on boards to receive pay and benefits. School boards, community college boards, and many other boards serve communities with no compensation. H0411 will bring consistency to special taxing districts. Local taxpayers may benefit from savings to their assessments.

Specifics

• Reimburses board members for “actual and necessary expenses” according to section 59-509 of Idaho Code.

• Limits per diem compensation for meetings and provides for annual caps. These vary by entity and were increased (sometimes significantly) from current law.

• Prohibits retirement and health care benefits for board members.

• Applies to local government entities including:

— Abatement District Trustees;

— Animal Damage Control District Directors;

— Board Of Ambulance Service Commissioners;

— Cemetery Maintenance Board Commissioners;

— Community College District Trustees;

— County Fair Board Members;

— County Housing Authority Commissioners;

— Fair District Directors;

— Fire Protection District Commissioners;

— Joint City And County Hospital Board Members;

— Museum Board Members;

— Pest Control District Commissioners;

— Public Library District Trustees;

— Recreation District Directors;

— Regional Airport Authority Board Members;

— Regional Public Transportation Authority Board Members;

— Regional Solid Waste Or Domestic Septage Disposal District Board Members;

— Soil Conservation District Supervisors;

— Weather Modification District Trustees;

— Weed Control Advisory Committee Members;

• Allows current board members receiving health care or retirement benefits to continue receiving those benefits until the end of the current plan or fiscal year.

NOTE: Some reimbursements appear to be quite generous; the biggest improvement over previous law is prohibition on receiving health care and retirement benefits. (We don’t know whether these members were receiving such benefits previously.)

Related:

• GIS Mapping Taxing Districts: