Print Friendly HOUSE BILL NO. 502 – Property tax, agric land defined
HOUSE BILL NO. 502
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H0502...............................................by REVENUE AND TAXATION
PROPERTY TAX - AGRICULTURAL LAND - Amends the definition of "land actively
devoted to agriculture" for property tax purposes so that the land is
growing crops rather than field crops.
02/04 House intro - 1st rdg - to printing
02/07 Rpt prt - to Rev/Tax
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 502
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO LAND ACTIVELY DEVOTED TO AGRICULTURE; AMENDING SECTION 63-604,
3 IDAHO CODE, TO REVISE THE DEFINITION OF LAND ACTIVELY DEVOTED TO AGRICUL-
4 TURE; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 63-604, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-604. LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED. (1) For property
9 tax purposes, land which is actively devoted to agriculture shall be eligible
10 for appraisal, assessment and taxation as agricultural property each year it
11 meets one (1) or more of the following qualifications:
12 (a) The total area of such land, including the homesite, is more than
13 five (5) contiguous acres, and is actively devoted to agriculture which
15 (i) It is used to produce field crops including, but not limited
16 to, grains, feed crops, fruits and vegetables; or
17 (ii) It is used by the owner for the grazing of livestock to be sold
18 as part of a net profit-making enterprise, or is leased by the owner
19 to a bona fide lessee for grazing purposes; or
20 (iii) It is in a cropland retirement or rotation program.
21 (b) The area of such land is five (5) acres or less and such land has
22 been actively devoted to agriculture within the meaning of subsection
23 (1)(a) of this section during the last three (3) growing seasons; and
24 (i) It agriculturally produces for sale or home consumption the
25 equivalent of fifteen percent (15%) or more of the owners' or les-
26 sees' annual gross income; or
27 (ii) It agriculturally produced gross revenues in the immediately
28 preceding year of one thousand dollars ($1,000) or more. When the
29 area of land is five (5) acres or less, such land shall be presumed
30 to be nonagricultural land until it is established that the require-
31 ments of this subsection have been met.
32 (2) Land shall not be classified or valued as agricultural land which is
33 part of a platted subdivision with stated restrictions prohibiting its use for
34 agricultural purposes, whether within or without a city.
35 (3) Land utilized for the grazing of a horse or other animals kept pri-
36 marily for personal use or pleasure rather than as part of a bona fide profit-
37 making agricultural enterprise shall not be considered to be land which is
38 actively devoted to agriculture.
39 (4) Land actively devoted to agriculture, having previously qualified for
40 exemption under this section in the preceding year, or which would have quali-
41 fied under this section during the current year, shall not lose such qualifi-
42 cation due to the owner's or lessee's absence in the current year by reason of
43 active military service in a designated combat zone, as defined in section 112
1 of the internal revenue code. If an owner fails to timely apply for exemption
2 as required in this section solely by reason of active duty in a designated
3 combat zone, as defined in section 112 of the internal revenue code, and the
4 land would otherwise qualify for exemption under this section, then the board
5 of county commissioners of the county in which the land actively devoted to
6 agriculture is located shall refund property taxes, if previously paid, in an
7 amount equal to the exemption which would otherwise have applied.
8 SECTION 2. An emergency existing therefor, which emergency is hereby
9 declared to exist, this act shall be in full force and effect on and after
10 January 1, 2000.
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 I.C. Section
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
Name: Representative Bill Deal
STATEMENT OF PURPOSE/FISCAL NOTE H 502