Idaho State Tax Commission Resumes In-person Budget and Levy Training

The Idaho State Tax Commission is resuming its in-person Budget and Levy Training this spring.

The first General Session will take place on April 26, 2022 at the Latah County Fair Grounds in Moscow, Idaho. Attendees can choose between the 8:30 a.m. – noon session or the 1:30 p.m. – 5:00 p.m. session.

The first County Clerk Session will take place on April 27, 2022 at the Latah County Fair Grounds in Moscow, Idaho from 1:00 p.m. to 4:00 p.m.

It is recommended that attendees dress in layers, as the presenters have no control over the temperatures in these facilities. It is also advised to bring a writing utensil and a calculator, as there are working exercised during the session. Laptops or tablets are also encouraged but not required.

Session Descriptions:

General Sessions – This workshop provides guidance for calculating the maximum allowable property tax budget increases for taxing district officials. Changes during the 2021 and 2022 legislative sessions to this process will be covered in detail. Instruction for the necessary tax forms will be a priority (L-2s and supplementary documentation), with examples provided. 

Interactive spreadsheets and templates will be demonstrated as well as web locations for various helpful data and forms. The taxing district calendar will be discussed, including when data can be expected from counties/STC and the timing of resolutions and other documentation. 

There will be additional discussion of special levy issues, including elections and compliance with LSO/SCO financial reporting requirements and mapping (boundary changes, annexations, de-annexations, formations, etc.) requirements. Effects of the new personal property exemption will be discussed. 

County Clerk Sessions – This workshop provides targeted guidance for county clerks for the process of setting budgets and levies as well as the submission of data and documents to taxing districts and the STC. These sessions will focus on issues county clerks may need to address with their districts, including: 

• Where maximum budget and forgone information is found 

• Timing and format for submitting recapture information and cases on budget hearing non-compliance 

• Timing and format for abstracts and “by district” value information 

• Review of which categories are included when levies are set for fire districts 

• Review of school and other elected levy issues 

• Documentation needed from taxing districts for forgone, elections, and other issues 

• Sales tax distribution calculations and related issues 

• Calculation of levy rates when urban renewal areas exist 

• General discussion of problematic areas, including feedback and input regarding newly modified L-2 forms 

• Plans for calculation of new personal property replacement money (this November) 

• Changes during the 2021 and 2022 legislative sessions to the budget and levy setting process 

If you have questions about the trainings, please email Ben Seloske (Ben.seloske@tax.idaho.gov) or Alan Dornfest (Alan.Dornfest@tax.idaho.gov).

Click here to see the full schedule.