2000 Legislation
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HOUSE BILL NO. 502 – Property tax, agric land defined

HOUSE BILL NO. 502

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Daily Data Tracking History



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

Bill Text


 H0502
                                                                        
                                                                        
  ||||              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
 14        means:
 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
                                                                        
                                           2
                                                                        
  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 / Fiscal Impact


     
     
                 STATEMENT OF PURPOSE
                       RS 09704 
     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
     63-604. 
     
     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 IMPACT
     
     None 
     
     
     
     
     
     Contact 
     Name: Representative Bill Deal
     Phone: 203-332-1000 
     
     
     
     STATEMENT OF PURPOSE/FISCAL NOTE                           H 502