1999 Legislation
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SENATE BILL NO. 1219 – Agric land, defined, property tax

SENATE BILL NO. 1219

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Daily Data Tracking History



S1219......................................by LOCAL GOVERNMENT AND TAXATION
AGRICULTURAL LAND - Amends existing law to provide, for property tax
purposes, that one of the qualifications of land actively devoted to
agriculture is that the land must be used to produce crops including, but
not limited to, grains, feed crops, fruits and vegetables.

02/15    Senate intro - 1st rdg - to printing
02/16    Rpt prt - to Loc Gov
02/25    Rpt out - rec d/p - to 2nd rdg
02/26    2nd rdg - to 3rd rdg
03/02    3rd rdg - PASSED - 34-0-1
      AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Crow, Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
      Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh,
      Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
      Stennett, Thorne, Twiggs, Wheeler, Whitworth
      NAYS--None
      Absent and excused--Parry
    Floor Sponsor - Keough
    Title apvd - to House
03/03    House intro - 1st rdg - to Rev/Tax

Bill Text


S1219


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

                                      IN THE SENATE

                                   SENATE BILL NO. 1219

                        BY LOCAL GOVERNMENT AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO LAND ACTIVELY DEVOTED TO AGRICULTURE FOR  TAX  PURPOSES;  AMENDING
 3        SECTION  63-604,  IDAHO  CODE,  TO  REVISE THE DEFINITION OF LAND WHICH IS
 4        ACTIVELY DEVOTED TO AGRICULTURE FOR PROPERTY TAX  PURPOSES;  DECLARING  AN
 5        EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.

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

 7        SECTION  1.  That  Section  63-604, Idaho Code, be, and the same is hereby
 8    amended to read as follows:

 9        63-604.  LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED.  (1)  For  property
10    tax  purposes, land which is actively devoted to agriculture shall be eligible
11    for appraisal, assessment and taxation as agricultural property each  year  it
12    meets one (1) or more of the following qualifications:
13        (a)  The  total  area  of  such land, including the homesite, is more than
14        five (5) contiguous acres, and is actively devoted  to  agriculture  which
15        means:
16             (i)   It  is  used to produce  field  crops including, but
17             not limited to, grains, feed crops, fruits and vegetables; or
18             (ii)  It is used by the owner for the grazing of livestock to be sold
19             as part of a net profit-making enterprise, or is leased by the  owner
20             to a bona fide lessee for grazing purposes; or
21             (iii) It is in a cropland retirement or rotation program.
22        (b)  The  area  of  such  land is five (5) acres or less and such land has
23        been actively devoted to agriculture  within  the  meaning  of  subsection
24        (1)(a) of this section during the last three (3) growing seasons; and
25             (i)  It  agriculturally  produces  for  sale  or home consumption the
26             equivalent of fifteen percent (15%) or more of the  owners'  or  les-
27             sees' annual gross income; or
28             (ii) It  agriculturally  produced  gross  revenues in the immediately
29             preceding year of one thousand dollars ($1,000)  or  more.  When  the
30             area  of  land is five (5) acres or less, such land shall be presumed
31             to be nonagricultural land until it is established that the  require-
32             ments of this subsection have been met.
33        (2)  Land  shall not be classified or valued as agricultural land which is
34    part of a platted subdivision with stated restrictions prohibiting its use for
35    agricultural purposes, whether within or without a city.
36        (3)  Land utilized for the grazing of a horse or other animals  kept  pri-
37    marily for personal use or pleasure rather than as part of a bona fide profit-
38    making  agricultural  enterprise  shall  not be considered to be land which is
39    actively devoted to agriculture.
40        (4)  Land actively devoted to agriculture, having previously qualified for
41    exemption under this section in the preceding year, or which would have quali-
42    fied under this section during the current year, shall not lose such  qualifi-
43    cation due to the owner's or lessee's absence in the current year by reason of


                                          2

 1    active military service in a designated combat zone, as defined in section 112
 2    of  the internal revenue code. If an owner fails to timely apply for exemption
 3    as required in this section solely by reason of active duty  in  a  designated
 4    combat  zone,  as defined in section 112 of the internal revenue code, and the
 5    land would otherwise qualify for exemption under this section, then the  board
 6    of  county  commissioners  of the county in which the land actively devoted to
 7    agriculture is located shall refund property taxes, if  previously paid, in an
 8    amount equal to the exemption which would otherwise have applied.

 9        SECTION 2.  An emergency existing  therefor,  which  emergency  is  hereby
10    declared to exist, this act shall be in full force and effect on and after its
11    passage and approval, and retroactively to January 1, 1999.

Statement of Purpose / Fiscal Impact


                     STATEMENT OF PURPOSE

                           RS 08883

The purpose of this legislation is to update and clarify the definition to qualify for
the agricultural exemption for property tax purposes by amending Section 63-604, Idaho
Code.

Modern technology and new agricultural practices create a definite need to update
the existing law as it pertains to defining agricultural use and the agricultural exemption.

                               
                               
                               
                               
                         FISCAL NOTE

There is no impact to the General Fund. Idaho container and greenhouse growers
have historically been receiving the exemption.

    CONTACT:              Ann Bates, Executive Director
                          Idaho Nursery Association
                          1 -800-462-4769

                                            Senator Shawn Keough
                                            208-332-1340 (Boise office)
                                            208-263-1839 (home)


STATEMENT OF PURPOSE/FISCAL NOTE








                                                       S 1219