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S1256......................................................by STATE AFFAIRS
PROPERTY TAX - AGRICULTURAL LAND - Amends existing law to further define
"land actively devoted to agriculture" to include land which is the subject
of an irrigation buy-back contract between the owner and a power supplier.
03/15 Senate intro - 1st rdg - to printing
03/16 Rpt prt - to Loc Gov
03/20 Rpt out - rec d/p - to 2nd rdg
03/21 2nd rdg - to 3rd rdg
03/22 3rd rdg - PASSED - 32-0-3
AYES -- Andreason, Boatright, Branch, Brandt, Bunderson, Burtenshaw,
Cameron, Danielson, Darrington, Davis, Deide, Dunklin, Frasure,
Geddes, Goedde, Ingram, Ipsen, Keough, King-Barrutia, Lee, Lodge,
Noh, Richardson, Risch, Schroeder, Sims, Sorensen, Stegner, Stennett,
Thorne, Whitworth, Williams,
NAYS -- None
Absent and excused -- Hawkins, Sandy, Wheeler
Floor Sponsor -- Stennett
Title apvd - to House
03/22 House intro - 1st rdg - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE SENATE
SENATE BILL NO. 1256
BY STATE AFFAIRS COMMITTEE
1 AN ACT
2 RELATING TO EXEMPTIONS FROM TAXATION; AMENDING SECTION 63-604, IDAHO CODE, TO
3 FURTHER DEFINE "LAND ACTIVELY DEVOTED TO AGRICULTURE" TO INCLUDE LAND
4 WHICH IS THE SUBJECT OF AN IRRIGATION BUY-BACK CONTRACT BETWEEN THE OWNER
5 AND A POWER SUPPLIER AND TO MAKE TECHNICAL CORRECTIONS; AND DECLARING AN
6 EMERGENCY.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-604, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-604. LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED. (1) For property
11 tax purposes, land which is actively devoted to agriculture shall be eligible
12 for appraisal, assessment and taxation as agricultural property each year it
13 meets one (1) or more of the following qualifications:
14 (a) The total area of such land, including the homesite, is more than
15 five (5) contiguous acres, and is actively devoted to agriculture which
16 means:
17 (i) It is used to produce field crops including, but not limited
18 to, grains, feed crops, fruits and vegetables; or
19 (ii) It is used by the owner for the grazing of livestock to be sold
20 as part of a net profit-making enterprise, or is leased by the owner
21 to a bona fide lessee for grazing purposes; or
22 (iii) It is in a cropland retirement or rotation program; or
23 (iv) The land is the subject of an irrigation buy-back contract
24 between the owner and a power supplier.
25 (b) The area of such land is five (5) acres or less and such land has
26 been actively devoted to agriculture within the meaning of subsection
27 (1)(a) of this section during the last three (3) growing seasons; and
28 (i) It agriculturally produces for sale or home consumption the
29 equivalent of fifteen percent (15%) or more of the owners' or les-
30 sees' annual gross income; or
31 (ii) It agriculturally produced gross revenues in the immediately
32 preceding year of one thousand dollars ($1,000) or more. When the
33 area of land is five (5) acres or less, such land shall be presumed
34 to be nonagricultural land until it is established that the require-
35 ments of this subsection have been met.
36 (2) Land shall not be classified or valued as agricultural land which is
37 part of a platted subdivision with stated restrictions prohibiting its use for
38 agricultural purposes, whether within or without a city.
39 (3) Land utilized for the grazing of a horse or other animals kept pri-
40 marily for personal use or pleasure rather than as part of a bona fide profit-
41 making agricultural enterprise shall not be considered to be land which is
42 actively devoted to agriculture.
43 (4) Land actively devoted to agriculture, having previously qualified for
2
1 exemption under this section in the preceding year, or which would have quali-
2 fied under this section during the current year, shall not lose such qualifi-
3 cation due to the owner's or lessee's absence in the current year by reason of
4 active military service in a designated combat zone, as defined in section 112
5 of the iInternal rRevenue cCode. If an owner fails to timely apply for exemp-
6 tion as required in this section solely by reason of active duty in a desig-
7 nated combat zone, as defined in section 112 of the iInternal rRevenue cCode,
8 and the land would otherwise qualify for exemption under this section, then
9 the board of county commissioners of the county in which the land actively
10 devoted to agriculture is located shall refund property taxes, if previously
11 paid, in an amount equal to the exemption which would otherwise have applied.
12 SECTION 2. An emergency existing therefor, which emergency is hereby
13 declared to exist, this act shall be in full force and effect on and after its
14 passage and approval.
STATEMENT OF PURPOSE
RS 11271
The purpose of this amendment to 63-604 is to insure that farmers
or ranchers who participate in the irrigation buy-back program do
not lose eligibility to have their lands appraised, assessed and
taxed as land actively devoted to agriculture.
FISCAL IMPACT
There would be no net loss or gain to counties as all lands
enrolled in an irrigation buy back program would have been land
actively devoted to agriculture previously.
Contact
Name: Sen. Clint Stennett
Phone: 332-1351
STATEMENT OF PURPOSE/FISCAL NOTE S 1256