STATEMENT OF PURPOSE
RS29669 / H0735
This legislation repeals the county Charity and Indigent Fund Levy, providing property tax relief to Idahoans
in the current fiscal year and into the future. For FY23 and FY24, this bill provides for the reimbursement to
counties for the total amount each county levied under those repealed provisions in 2021. Starting in FY25, this
bill routs the Tax Relief Fund money from marketplace facilitators and out-of-state retailers (Section 63-3620F)
through the sales tax distribution formula (Section 63-3638). Additionally, this bill provides that starting in
FY25, $9 million per quarter will be transferred from the local distribution to a new Public Defense Fund
created in this bill. Starting October 1, 2024, using the current general fund appropriation to the Public Defense
Commission (nearly $11.7 million) combined with the amount automatically deposited in the fund ($36 million
annually with a possible 3% escalator for five years), the state will fund indigent public defense and relieve
counties of that statutory obligation. Finally, the bill includes legislative intent that in the next legislative
session, using the new funds made available under this bill starting in FY25, a new model for the provision of
public defense in this state be adopted.
FISCAL NOTE
This bill reduces what counties can levy to provide immediate property tax relief to Idahoans but replaces that
amount to counties for FY23 and FY24 while counties continue to provide indigent public defense services.
That amount totals $20,960,619 from sales tax revenue to counties for those two years. Rerouting the Tax
Relief Fund money through the sales tax distribution will have a positive effect on local government budgets
under the anticipated rates of growth of sales tax revenue.
Contact:
Representative Mike Moyle
Representative Jon O. Weber
(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: 03/03/2022, 1:51 PM


Statutes affected:
Bill Text: 63-3620F, 63-3638, 31-863, 31-3401, 31-3501, 31-3502, 31-3503, 31-3503A, 31-3503B, 31-3503C, 31-3503D, 31-3503E, 31-3503F, 31-3504, 31-3505, 31-3505A, 31-3505B, 31-3505C, 31-3505D, 31-3505E, 31-3505F, 31-3505G, 31-3505H, 31-3506, 31-3507, 31-3508, 31-3508A, 31-3509, 31-3510, 31-3510A, 31-3511, 31-3512, 31-3513, 31-3514, 31-3515, 31-3515A, 31-3516, 31-3517, 31-3518, 31-3519, 31-3520, 31-3521, 31-3550, 31-3551, 31-3552, 31-3553, 31-3554, 31-3555, 31-3556, 31-3557, 63-802, 19-858, 19-863A, 31-3607, 39-424A, 67-7903
Engrossment 1: 63-3620F, 63-3638, 31-863, 31-3401, 31-3501, 31-3502, 31-3503, 31-3503A, 31-3503B, 31-3503C, 31-3503D, 31-3503E, 31-3503F, 31-3504, 31-3505, 31-3505A, 31-3505B, 31-3505C, 31-3505D, 31-3505E, 31-3505F, 31-3505G, 31-3505H, 31-3506, 31-3507, 31-3508, 31-3508A, 31-3509, 31-3510, 31-3510A, 31-3511, 31-3512, 31-3513, 31-3514, 31-3515, 31-3515A, 31-3516, 31-3517, 31-3518, 31-3519, 31-3520, 31-3521, 31-3550, 31-3551, 31-3552, 31-3553, 31-3554, 31-3555, 31-3556, 31-3557, 31-3558, 57-811, 63-802, 19-858, 19-863A, 31-3607, 39-424A, 67-7903