Public employees are EXPECTED to do a good job, be on time and not absent from work. Those who do good things and follow the rules should be fairly and adequately compensated for their efforts.

They also deserve some job security–unlike what county employees apparently will have under the new “at will” classification which will allow firing without cause.

Anything “extra” a public employe does should be compensated through overtime, promotions, salary increases, or compensatory time off. To use surplus tax money for one-time bonuses is merely redistribution of the wealth.

BONUSES should be awarded only to those who risk their lives “above and beyond the call of duty” or quantifiably save money for the taxpayers through:

–whistle blowing which reveals corruption, waste, fraud, and abuse.
–suggesting cost-savings procedures they are otherwise not paid to perform.

If all workers deserve more money, make across the board raises. It is hard to tell them they are worth an extra $200 this year, but next year they are not.

To simply “share the wealth” from tax collections is inappropriate use of public money in the GUARDIAN’s opinion.

First Eagle botched the override election by having a single polling place for the fire district while voters at other precincts in the city–not the same boundaries as the fire district–didn’t realize they had to vote twice if they wanted to be heard on the override levy issue.

As if that weren’t enough, they made some enemies over what some call “tasteless ads” for their annual nut feed. The Rocky Mountain Oyster event has been a mainstay in Eagle for years. How can you be “tasteful” when you are trying to sell fresh testicles cut off of what were once cute little bulls.

Now the Robie Creek Volunteer Fire Department is coming–can we say it?–UNDER FIRE. From what we can see, there are some well intended folks who want to do the old Ben Franklin thing and have their own fire department. Robie Creek is the area off Highway 21 at the upper end of Lucky Peak Reservoir.

It isn’t that easy. To qualify as a “fire department” you have to create a district which has specific boundaries. The people in the district vote to create an AD VALOREM taxing district. That means the commissioners have the authority to levy taxes against the value of your property.

Lacking any taxing authority, we are told the Robie Creek Department is simply sending out “Invoices” to property owners. No one is compelled to pay the bills, but it looks official and no doubt many people WANT to pay. These “associations” as they are known in some areas are well intended, seldom recognized by insurance companies, and often depend upon donations for their existence. They are usually a “pay as you go” proposition and the threat of “no response” if you don’t pay is often enough to shame homeowners into ponying up.

The GUARDIAN reader who sent us the invoice was troubled by the tactic of billing for services not requested or authorized by law. It appears to be a tax bill to some and the timing is perfect since property tax assessments are going out simultaneously. The easy fix is to simply send out a plea for “donations” and there would be no foul.

We think this one could warrant a response from the Attorney General. The consumer protection branch will actually help citizens without an invite from elected officials. The AG reads the GUARDIAN, so we will keep you posted.

Last Friday I received a message left on the Boise Mayor’s hotline. The caller said, “The tax assessor must be smiling all the way to the bank thinking we were going to get any [property tax] relief.” If the caller only knew that my assessed property value increased 21% this year! As a result, my taxes will most likely go up by more than 15%. Bottom line: if I get a raise this year, more than half of it will be used to pay my tax bill.

While a 15% tax increase is hard to swallow, I at least have a clear understanding of Idaho’s tax laws and how the tax system is structured. For those of you who are as troubled as I am about skyrocketing assessments,
I’d like to arm you with the following facts so you can at least make an informed call for meaningful tax reform.

Ada County’s real estate market has experienced unprecedented growth. According to Intermountain Multiple Listing Service, the median price of all properties sold in the first quarter of 2005 was $173,300; by the 4th quarter of the same year, the median price soared by 22% to $211,575. Why is this important? Idaho’s Constitution and statutes passed by lawmakers require each county assessor to appraise property at current market value. If they don’t, the state tax commission may adjust property values to reflect the true market trend.

Land values have followed the same amazing upward trend. Many people speculate land values were only increased to offset lost revenue brought by the expanded homeowner’s exemption. This assumption is wrong for two reasons. First, any deficit created by the increased exemption could easily be made up by increasing the levy on the 49 other taxing districts. Secondly, and perhaps more to the point, continued demand for land in Ada County has caused bare land prices to explode – in some cases by more than 100% in less than a year’s time.

One other question I am always asked is, “Where’s all that extra money going?” The answer is simple; there is no extra money or “windfall,” to the county or any of the taxing districts. Other than schools, the current tax law caps local government budgets at 3%, with a growth component allowing counties to tax new construction, not yet on the tax rolls, with last year’s levy rate. Ultimately, increased property values decrease the levy rate. For example, the total tax levy for Boise residents went from a high 2.1% ($2.10 per $100, value) in 1994 to 1.76% ($1.76 per $100 value) in 1995. But as we all know, such decreases can’t offset double-digit increases in property values.

Lawmakers moved in the right direction by increasing the homeowner’s exemption to $75,000 and including land in the exemption. But as I told many lawmakers during the session, increasing the exemption by $25,000 would not lead to any real relief, since we were already seeing property values increase in excess of 20%. On a bright note, the legislature did tie the exemption to the Idaho Housing Price Index, which means it increases with market inflation instead of staying static at $50,000 as it has for the past 25 years.

Governor Risch sees the opportunity for property tax reform and seems willing to take bold steps to bring tax relief to Idahoans. Personally, I think the school maintenance and operation (M&O) budget should be covered by a sales tax increase and removed from property taxes altogether. I urge you to contact both your state representative and senator and ask them to support Governor Risch’s call for a special session to solve this property tax issue once and for all.

Robert McQuade has served as Ada County Assessor since he took office in 1995.

Last Friday I received a message left on the Boise Mayor’s hotline. The caller said, “The tax assessor must be smiling all the way to the bank thinking we were going to get any [property tax] relief.” If the caller only knew that my assessed property value increased 21% this year! As a result, my taxes will most likely go up by more than 15%. Bottom line: if I get a raise this year, more than half of it will be used to pay my tax bill.

While a 15% tax increase is hard to swallow, I at least have a clear understanding of Idaho’s tax laws and how the tax system is structured. For those of you who are as troubled as I am about skyrocketing assessments,
I’d like to arm you with the following facts so you can at least make an informed call for meaningful tax reform.

Ada County’s real estate market has experienced unprecedented growth. According to Intermountain Multiple Listing Service, the median price of all properties sold in the first quarter of 2005 was $173,300; by the 4th quarter of the same year, the median price soared by 22% to $211,575. Why is this important? Idaho’s Constitution and statutes passed by lawmakers require each county assessor to appraise property at current market value. If they don’t, the state tax commission may adjust property values to reflect the true market trend.

Land values have followed the same amazing upward trend. Many people speculate land values were only increased to offset lost revenue brought by the expanded homeowner’s exemption. This assumption is wrong for two reasons. First, any deficit created by the increased exemption could easily be made up by increasing the levy on the 49 other taxing districts. Secondly, and perhaps more to the point, continued demand for land in Ada County has caused bare land prices to explode – in some cases by more than 100% in less than a year’s time.

One other question I am always asked is, “Where’s all that extra money going?” The answer is simple; there is no extra money or “windfall,” to the county or any of the taxing districts. Other than schools, the current tax law caps local government budgets at 3%, with a growth component allowing counties to tax new construction, not yet on the tax rolls, with last year’s levy rate. Ultimately, increased property values decrease the levy rate. For example, the total tax levy for Boise residents went from a high 2.1% ($2.10 per $100, value) in 1994 to 1.76% ($1.76 per $100 value) in 1995. But as we all know, such decreases can’t offset double-digit increases in property values.

Lawmakers moved in the right direction by increasing the homeowner’s exemption to $75,000 and including land in the exemption. But as I told many lawmakers during the session, increasing the exemption by $25,000 would not lead to any real relief, since we were already seeing property values increase in excess of 20%. On a bright note, the legislature did tie the exemption to the Idaho Housing Price Index, which means it increases with market inflation instead of staying static at $50,000 as it has for the past 25 years.

Governor Risch sees the opportunity for property tax reform and seems willing to take bold steps to bring tax relief to Idahoans. Personally, I think the school maintenance and operation (M&O) budget should be covered by a sales tax increase and removed from property taxes altogether. I urge you to contact both your state representative and senator and ask them to support Governor Risch’s call for a special session to solve this property tax issue once and for all.

Robert McQuade has served as Ada County Assessor since he took office in 1995.

Last Friday I received a message left on the Boise Mayor’s hotline. The caller said, “The tax assessor must be smiling all the way to the bank thinking we were going to get any [property tax] relief.” If the caller only knew that my assessed property value increased 21% this year! As a result, my taxes will most likely go up by more than 15%. Bottom line: if I get a raise this year, more than half of it will be used to pay my tax bill.

While a 15% tax increase is hard to swallow, I at least have a clear understanding of Idaho’s tax laws and how the tax system is structured. For those of you who are as troubled as I am about skyrocketing assessments,
I’d like to arm you with the following facts so you can at least make an informed call for meaningful tax reform.

Ada County’s real estate market has experienced unprecedented growth. According to Intermountain Multiple Listing Service, the median price of all properties sold in the first quarter of 2005 was $173,300; by the 4th quarter of the same year, the median price soared by 22% to $211,575. Why is this important? Idaho’s Constitution and statutes passed by lawmakers require each county assessor to appraise property at current market value. If they don’t, the state tax commission may adjust property values to reflect the true market trend.

Land values have followed the same amazing upward trend. Many people speculate land values were only increased to offset lost revenue brought by the expanded homeowner’s exemption. This assumption is wrong for two reasons. First, any deficit created by the increased exemption could easily be made up by increasing the levy on the 49 other taxing districts. Secondly, and perhaps more to the point, continued demand for land in Ada County has caused bare land prices to explode – in some cases by more than 100% in less than a year’s time.

One other question I am always asked is, “Where’s all that extra money going?” The answer is simple; there is no extra money or “windfall,” to the county or any of the taxing districts. Other than schools, the current tax law caps local government budgets at 3%, with a growth component allowing counties to tax new construction, not yet on the tax rolls, with last year’s levy rate. Ultimately, increased property values decrease the levy rate. For example, the total tax levy for Boise residents went from a high 2.1% ($2.10 per $100, value) in 1994 to 1.76% ($1.76 per $100 value) in 1995. But as we all know, such decreases can’t offset double-digit increases in property values.

Lawmakers moved in the right direction by increasing the homeowner’s exemption to $75,000 and including land in the exemption. But as I told many lawmakers during the session, increasing the exemption by $25,000 would not lead to any real relief, since we were already seeing property values increase in excess of 20%. On a bright note, the legislature did tie the exemption to the Idaho Housing Price Index, which means it increases with market inflation instead of staying static at $50,000 as it has for the past 25 years.

Governor Risch sees the opportunity for property tax reform and seems willing to take bold steps to bring tax relief to Idahoans. Personally, I think the school maintenance and operation (M&O) budget should be covered by a sales tax increase and removed from property taxes altogether. I urge you to contact both your state representative and senator and ask them to support Governor Risch’s call for a special session to solve this property tax issue once and for all.

Robert McQuade has served as Ada County Assessor since he took office in 1995.

Last Friday I received a message left on the Boise Mayor’s hotline. The caller said, “The tax assessor must be smiling all the way to the bank thinking we were going to get any [property tax] relief.” If the caller only knew that my assessed property value increased 21% this year! As a result, my taxes will most likely go up by more than 15%. Bottom line: if I get a raise this year, more than half of it will be used to pay my tax bill.

While a 15% tax increase is hard to swallow, I at least have a clear understanding of Idaho’s tax laws and how the tax system is structured. For those of you who are as troubled as I am about skyrocketing assessments,
I’d like to arm you with the following facts so you can at least make an informed call for meaningful tax reform.

Ada County’s real estate market has experienced unprecedented growth. According to Intermountain Multiple Listing Service, the median price of all properties sold in the first quarter of 2005 was $173,300; by the 4th quarter of the same year, the median price soared by 22% to $211,575. Why is this important? Idaho’s Constitution and statutes passed by lawmakers require each county assessor to appraise property at current market value. If they don’t, the state tax commission may adjust property values to reflect the true market trend.

Land values have followed the same amazing upward trend. Many people speculate land values were only increased to offset lost revenue brought by the expanded homeowner’s exemption. This assumption is wrong for two reasons. First, any deficit created by the increased exemption could easily be made up by increasing the levy on the 49 other taxing districts. Secondly, and perhaps more to the point, continued demand for land in Ada County has caused bare land prices to explode – in some cases by more than 100% in less than a year’s time.

One other question I am always asked is, “Where’s all that extra money going?” The answer is simple; there is no extra money or “windfall,” to the county or any of the taxing districts. Other than schools, the current tax law caps local government budgets at 3%, with a growth component allowing counties to tax new construction, not yet on the tax rolls, with last year’s levy rate. Ultimately, increased property values decrease the levy rate. For example, the total tax levy for Boise residents went from a high 2.1% ($2.10 per $100, value) in 1994 to 1.76% ($1.76 per $100 value) in 1995. But as we all know, such decreases can’t offset double-digit increases in property values.

Lawmakers moved in the right direction by increasing the homeowner’s exemption to $75,000 and including land in the exemption. But as I told many lawmakers during the session, increasing the exemption by $25,000 would not lead to any real relief, since we were already seeing property values increase in excess of 20%. On a bright note, the legislature did tie the exemption to the Idaho Housing Price Index, which means it increases with market inflation instead of staying static at $50,000 as it has for the past 25 years.

Governor Risch sees the opportunity for property tax reform and seems willing to take bold steps to bring tax relief to Idahoans. Personally, I think the school maintenance and operation (M&O) budget should be covered by a sales tax increase and removed from property taxes altogether. I urge you to contact both your state representative and senator and ask them to support Governor Risch’s call for a special session to solve this property tax issue once and for all.

Robert McQuade has served as Ada County Assessor since he took office in 1995.

QUESTION: Shall the City of Boise City, Idaho, be authorized to issue and sell general obligation bonds, in one or more series, for the purpose of providing for the acquisition, construction, improvement and installation of three (3) neighborhood library/community center facilities to be located in West Boise, Southeast Boise and Northwest Boise, and such other furnishings, equipment, and other capital items and related improvements and costs incidental thereto, in an aggregate principal amount for all such bonds of no more than $38,000,000 payable from ad valorem taxes, over a term for each such series which may be less than but which shall not exceed thirty (30) years, as more fully provided in

The total existing general obligation indebtedness of the City of Boise City is $0.00. The total existing other indebtedness, including interest accrued as of February 7, 2006, of the City of Boise City, is $111,444,695.73. The interest rate anticipated on the proposed general obligation bonds is five and 31/100 percent (5.31%). The range of anticipated rates is from four and 50/100 percent (4.50%) to six and 50/100 percent (6.50%). The total amount to be repaid over the life of the proposed general obligation bonds, based on the anticipated interest rate, is $74,580,031.25.

The reason the general obligation indebtedness is “0” is because the city hasn’t let citizens vote on a bond for 15 years and that one was turned down.

The GUARDIAN supports the election and even approval of the $38 million price tag. But if we give the City the money, they better deliver three libraries in a timely fashion!

Boise City does not have enough operating funds or the expertise to build three libraries simultaneously. However they want VOTER APPROVAL for three libraries up front and plan to “phase in” the other two over a three year period.

We think it is impossible to predict the costs of a new facility three years from now. At the 10% appreciation rate we have now, $10 million would cost close to $14 million in three years.

Mainstream media folks need to push the financial people hard on this one. Boise is asking for PERMISSION to build, but putting the merchandise on “LAYAWAY.” The GUARDIAN is concerned about the possibilities of using up a disproportionate amount of cash on the first building and coming up short on the next two–or at least the third one.

It is safer– and more honest–to tell us how much taxpayer funding is needed and DELIVER in a timely fashion. The phase-in plan is wrought with potential pitfalls. The principal has to be spent within two years and we fear a mad rush to acquire land, and spend money as the deadlines approach.

The next problem is that new council members are likely to be elected, leaving a previous council “obligating” the next one to follow up on financial decisions with which they may or may not agree. Easy to do when you can say, “the people voted for it.” The people MUST know WHAT they voted for.

For instance, former Brent Coles era councilors agreed to pay for a real estate deal struck in secret between two developers over the proposed library site at Bown Crossing on Park Center Blvd. The council met in secret and purchased the land, but didn’t have the cash and took it from the Parks Department budget. Now, whether citizens like it or not, that is a future library site.

Councilors and city staffers fear voters will reject the bond unless it promises something for everyone. We fear voters will smell a rat with a complex or vaguely worded ballot and reject it–as they should.

The GUARDIAN thinks the cleanest deal is to hold a bond election for a reduced amount, say $18 million, and build a single library brench at Cole and Ustick on the site previously purchased (in a secret deal between two developers and the council). When they are ready for the next phase, hold another election. Meridian Schools would be happy to give lessons.

The GUARDIAN would find these selective tax breaks comical if it weren’t for the fact these folks are serious. One proposal would give the Hollywood types a 10% income tax rebate or tax credit–which is VOODOO ECONOMICS since the nominal income tax rate in Idaho is only 8%!

Representative Jana Kemp is a proponent of this little gem of a law and hopes the extra 2% break will encourage movie moguls to spend even more Hollywood cash in Idaho. But she also wants to rebate the sales tax on what they spend for supplies. So other than bringing publicity and more people to Idaho what good is this proposed special interest legislation?

Kemp and Gov. ”Hollywood Dirk” note that other states already have rebates or tax incentives for the movie folks and SURPRISE! They get movie moguls to come to their states to make films. Montana officials claim they can shave $358,000 off the production costs of a $5 million movie. GUARDIAN says the people of Montana lose $358,000 in revenues in that scenario.

Offer the same tax deal to plastic surgeons and Boise will be the Mecca of the flat chested, wrinkled women of the world.

Eliminate hunting and fishing license fees and we can attract more hunters and fishermen.

Then there is all that revenue Idaho is missing from those “special service” houses in Nevada featured on HBO late night. Those gals would love to come to a tax-free Idaho. Of course HBO would save on the cost of producing movies here as well.

Micron has done really well with the tax breaks–it will be a decade before they ever pay state income tax. They have been able to build two three new plants and create thousands of jobs with the Idaho tax breaks which include Boise and Ada County property tax relief…only problem is the jobs and plants happen to be in Virginia, Singapore and China!

Those incentives for Albertson Food Stores may help the economy as well. CEO Larry Johnston has brought national publicity to Boise as one of the most overpaid execs in America and by some estimates he will walk away with $40,000,000 if the chain is sold.

All it will take for this Hollywood mania to disappear will be a true life documentary on the Idaho legislative process, images of Mel Gibson crucified in Rexburg, or the XXX remake of Lady Godiva filmed on an illegal trail at Tamarack.

The Idaho Statesman barely noted the irony with a business story shorter than this blog entry. The good news is we won’t have to feed, house, educate, and transport those 3,000 workers who are obviously making big bucks and Idaho legislators can’t claim they need to help Micron next time around to create Idaho jobs.

Gov. Dirk and the legislature should be proud to have been a position to boost the economy of the small island nation. Ada county and Boise taxpayers don’t mind helping out when they can either.

Maybe Albertson’s will be able to move its top executives to Singapore as well. Gov. Dirk cut that tax deal aimed at Albertson’s to “attract high paying jobs to Idaho” and they promptly thanked him with a raised middle index finger when it was revealed management is contemplating a sale of the ailing food giant.

No doubt about it, tax breaks help the economy—someplace in this big world.

They euphemistically explained to the Idaho Statesman that it was just a “scheduling error” that forced them to waive the required three readings of the ordinance granting them the raise in order to get it done 60 days prior to the city election as required by state law.

Euphemisms replace blunt hard words with “softer words.” What the councilors were TRYING to say was: “someone screwed up and forgot to prepare an ordinance, so we nearly missed a little raise we think we deserved.” Safe to say that person has probably had “council counsel.”

As the GUARDIAN said on Aug. 28, APPEARANCES ARE EVERYTHING. Mayor Dave Bieter didn’t think he deserved a raise and stayed at this current paltry $91,229 starting salary. Bet he doesn’t keep that a secret during the next election OR the fact he has also declined the annual $6,000 car allowance former Mayor Brent Coles took before he went to jail.