On August 31, 2006, Governor James E. Risch signed the Property Tax Relief Act. The measure retroactively reduces property taxes to January 1, 2006, offset by an increase in the state’s sales and use tax rate from 5% to 6%, effective October 1, 2006. Additionally, the measure provides for an advisory question to appear on the November 2006 ballot that asks voters to approve these changes. (2006 ID H 1)