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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
S1187|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999IN 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.
AS1187|||| LEGISLATURE OF THE STATE OF IDAHO |||| Fifty-fifth Legislature First Regular Session - 1999Moved 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
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