STATEMENT OF PURPOSE
RS31172C1 / H0658
This legislation amends a definition of nonprofit hospital for the purpose of property tax exemptions and allows
the discretion of the Board of Equalization for the county in which the property is located. The legislation set
up a framework for the Board of Equalization to evaluate the community and charitable benefit of nonprofit
hospitals and grant a property tax exemption in full, partial, or an exemption at all.
FISCAL NOTE
There is no anticipated impact on the general fund. Local taxing districts that have properties losing exemptions
should see a lower levy rate for all property taxpayers.
Contact:
Representative John Vander Woude
(208) 332-1000
DISCLAIMER: This statement of purpose and fiscal note are a mere attachment to this bill and prepared by a proponent
of the bill. It is neither intended as an expression of legislative intent nor intended for any use outside of the legislative
process, including judicial review (Joint Rule 18).
Statement of Purpose / Fiscal Note Bill SOP/FN INTRODUCED: 02/26/2024, 10:01 AM


Statutes affected:
Bill Text: 63-602D