Print Friendly SENATE BILL NO. 1219 – Agric land, defined, property tax
SENATE BILL NO. 1219
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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
Absent and excused--Parry
Floor Sponsor - Keough
Title apvd - to House
03/03 House intro - 1st rdg - to Rev/Tax
|||| 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
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
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
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
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.
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
Senator Shawn Keough
208-332-1340 (Boise office)
STATEMENT OF PURPOSE/FISCAL NOTE