1999 Legislation
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SENATE BILL NO. 1187, As Amended – Property tax, wildlife habitat

SENATE BILL NO. 1187, As Amended

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Daily Data Tracking History



S1187aa........................................by RESOURCES AND ENVIRONMENT
PROPERTY TAX - WILDLIFE HABITAT - Amends existing law to expand the
definition of land used to protect wildlife and wildlife habitats which is
appraised, assessed and taxed as agricultural property to include land
being managed pursuant to a conservation easement or a conservation
agreement; and to define the term "conservation agreement."

02/15    Senate intro - 1st rdg - to printing
02/16    Rpt prt - to Res/Env
03/01    Rpt out - to 14th Ord
03/02    Rpt out amen - to engros
03/03    Rpt engros - 1st rdg - to 2nd rdg as amen
03/04    2nd rdg - to 3rd rdg as amen
03/08    3rd rdg as amen - PASSED - 26-2-7
      AYES--Andreason, Boatright, Branch, Bunderson, Cameron, Crow,
      Danielson, Davis, Deide, Dunklin, Frasure, Geddes, Ipsen, Keough,
      King, Lee, McLaughlin, Riggs, Risch, Sandy, Schroeder, Sorensen,
      Stegner, Stennett, Thorne, Whitworth
      NAYS--Hawkins, Ingram
      Absent and excused--Burtenshaw, Darrington, Noh, Parry, Richardson,
      Twiggs, Wheeler
    Floor Sponsor - Stennett
    Title apvd - to House
03/09    House intro - 1st rdg as amen - to Res/Con
03/16    Rpt out - to Rev/Tax

Bill Text


S1187


                                                                        
 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fifth Legislature                 First Regular Session - 1999
                                                                        

                                      IN THE SENATE

                             SENATE BILL NO. 1187, As Amended

                          BY RESOURCES AND ENVIRONMENT COMMITTEE

 1                                        AN ACT
 2    RELATING TO LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT; AMENDING  SEC-
 3        TION  63-605, IDAHO CODE, TO EXPAND THE DEFINITION OF LAND USED TO PROTECT
 4        WILDLIFE AND WILDLIFE HABITAT TO BE  APPRAISED,  ASSESSED   AND  TAXED  AS
 5        AGRICULTURAL  PROPERTY  AND  TO  DEFINE A TERM; AND PROVIDING AN EFFECTIVE
 6        DATE.

 7    Be It Enacted by the Legislature of the State of Idaho:

 8        SECTION 1.  That Section 63-605, Idaho Code, be, and the  same  is  hereby
 9    amended to read as follows:

10        63-605.  LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT. Land which is
11      either:  (1)    owned and used for wildlife habitat by a private,
12    nonprofit corporation which corporation has a  recognized  tax  exempt  status
13    under  section  501(C)(3)  of the internal revenue code, and which corporation
14    qualifies for exemption status under section 63-602C, Idaho  Code,  and  which
15    corporation   is  dedicated  to  the  conservation  of  wildlife  or  wildlife
16    habitat ; or (2) being managed pursuant to a conservation easement  or  a
17    conservation  agreement,  as  defined  in  this  section and which easement or
18    agreement has been entered into with a private,  nonprofit  corporation  which
19    has  a tax exempt status under section 501(C)(3) of the internal revenue code,
20    which corporation qualifies for exemption status under section 63-602C,  Idaho
21    Code,  and  which land formerly qualified as land actively devoted to agricul-
22    ture pursuant to section 63-604, Idaho Code  ,  shall  be  eligible  for
23    appraisal,  assessment and taxation as agricultural property.  As used in
24    this section, "conservation agreement" means a written document between a pri-
25    vate, nonprofit corporation enumerated in subsection (1) of this  section  and
26    the landowner which defines wildlife, flora or fauna or freshwater biota to be
27    protected  and  outlines  a  minimum of a ten (10) year plan to protect target
28    species. The conservation agreement or a copy of  the  document  creating  the
29    conservation  easement shall be filed with the county assessor before April 15
30    of the year for which the tax status is claimed. 

31        SECTION 2.  This act shall be in full force and effect on and after  Janu-
32    ary 1, 2000.

Amendment


AS1187


                                                                        
 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fifth Legislature                 First Regular Session - 1999
                                                                        

                                       Moved by     Stennett             

                                       Seconded by  Lee                  


                                      IN THE SENATE
                            SENATE AMENDMENT TO S.B. NO. 1187

 1                               AMENDMENTS TO SECTION 1
 2        On page 1 of the printed bill, in line  16,  following  "  a  "
 3    insert:  "  conservation  easement  or  a  "; in line 17, following
 4    " which " insert: " easement or "; in  line  26,  delete
 5    "  five  (5)  "  and  insert: " ten (10) "; in  line 27,
 6    following " agreement " insert: " or a copy  of  the  document
 7    creating  the  conservation  easement  ";  and in line 28, delete "
 8    October 1 " and insert: " April 15 ".

Statement of Purpose / Fiscal Impact


                       STATEMENT OF PURPOSE

                             RS08984C1

This measure would provide agricultural landowners the
ability to create and/or protect wildlife habitat by entering a
conservation agreement with a 501(C)3 nonprofit conservation
organization.

This action would provide a property tax incentive to the
private landowner to not develop agricultural property and
protect wildlife by continuing to classify and assess the
property as agricultural.

This agricultural exemption is currently available to
501(C)3 nonprofit conservation organizations who own property.
This bill would enable the landowner to retain ownership of his
land while providing the public benefit of wildlife habitat
through agreements with organizations such as Ducks Unlimited,
Pheasants Forever, and the Rocky Nountain Elk Foundation, among
others.

                            FISCAL NOTE

There would be no net loss or gain to the counties as
agricultural lands would continue to be taxed at the
agricultural rate.









CONTACT:     Senator Clint Stennett
             332-1351
             

STATEMENT OF PURPOSE/FISCAL NOTE     S1187