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H0606...............................................by REVENUE AND TAXATION
LAND - WILDLIFE PROTECTION - Amends existing law to expand the definition
of land used to protect wildlife and wildlife habitat and which is
appraised, assessed and taxed as agricultural property, dry grazing land or
waste, as provided by rule; and to define the term "conservation
agreement."
02/18 House intro - 1st rdg - to printing
02/21 Rpt prt - to Rev/Tax
03/03 Rpt out - rec d/p - to 2nd rdg
03/06 2nd rdg - to 3rd rdg
03/13 3rd rdg - PASSED - 60-8-2
AYES -- Alltus, Barraclough, Bell, Bieter, Black, Boe, Bruneel,
Campbell, Chase, Clark, Crow, Cuddy, Deal, Ellsworth, Field(13),
Field(20), Gagner, Geddes, Gould, Hadley, Hammond, Hansen(23),
Hansen(29), Henbest, Hornbeck, Jaquet, Jones, Judd, Kellogg, Kempton,
Kendell, Kunz, Lake, Linford, Mader, Meyer, Montgomery, Moss, Moyle,
Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Stoicheff,
Stone, Taylor, Tilman, Trail, Wheeler, Zimmermann, Mr Speaker
NAYS -- Barrett, Callister, Cheirrett, Denney, Loertscher, McKague,
Pearce, Wood
Absent and excused -- Marley, Mortensen
Floor Sponsors - Linford, Gould
Title apvd - to Senate
03/14 Senate intro - 1st rdg - to Res/Env
03/21 Rpt out - rec d/p - to 2nd rdg
03/22 2nd rdg - to 3rd rdg
04/03 3rd rdg - PASSED - 27-7-1
AYES--Andreason, Boatright, Bunderson, Cameron, Crow, Danielson,
Darrington, Davis, Dunklin, Frasure, Ingram, Ipsen, Keough,
King-Barrutia, Lee, McLaughlin, Noh, Parry, Richardson, Risch,
Schroeder, Sorensen, Stegner, Stennett, Thorne, Wheeler, Whitworth
NAYS--Burtenshaw, Deide, Geddes, Hawkins, Riggs, Walton, Williams
Absent and excused--Sandy
Floor Sponsor - Stennett
Title apvd - to House
04/04 To enrol - rpt enrol - Sp signed
04/05 Pres signed - to Governor
04/12 Governor signed
Session Law Chapter 215
Effective: 01/01/01
H0606
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 606
BY REVENUE AND TAXATION 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 AGRI-
5 CULTURAL PROPERTY, DRY GRAZING LAND OR WASTE, TO DEFINE A TERM AND TO MAKE
6 A TECHNICAL CORRECTION; AND PROVIDING AN EFFECTIVE 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:
12 (1) Oowned and used for wildlife habitat by a private, nonprofit corpora-
13 tion which corporation has a recognized tax exempt status under section
14 501(Cc)(3) of the internal revenue code, and which corporation qualifies for
15 exemption status under section 63-602C, Idaho Code, and which corporation is
16 dedicated to the conservation of wildlife or wildlife habitat; or
17 (2) Being managed pursuant to a conservation easement or a conservation
18 agreement, as defined in this section and which easement or agreement has been
19 entered into with a private, nonprofit corporation which has a tax exempt sta-
20 tus under section 501(c)(3) of the internal revenue code, which corporation
21 qualifies for exemption status under section 63-602C, Idaho Code, and which
22 land formerly qualified as land actively devoted to agriculture pursuant to
23 section 63-604, Idaho Code, dry grazing land or waste pursuant to rule, shall
24 be eligible for appraisal, assessment and taxation as agricultural property,
25 dry grazing land or waste pursuant to rule. As used in this section,
26 "conservation agreement" means a written document between a private, nonprofit
27 corporation enumerated in subsection (1) of this section and the landowner
28 which defines wildlife, flora or fauna or freshwater biota to be protected and
29 outlines a minimum of a ten (10) year plan to protect target species. The con-
30 servation agreement or a copy of the document creating the conservation ease-
31 ment shall be filed with the county assessor by April 15 of the year for which
32 the tax status is claimed.
33 SECTION 2. This act shall be in full force and effect on and after Janu-
34 ary 1, 2001.
STATEMENT OF PURPOSE
RS 09431C1
This measure would provide agricultural landowners the ability to create
and/or protect wildlife habitat by entering a conservation agreement or easement
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 or easements with organizations such as
Ducks Unlimited, Pheasants Forever, and the Rocky Mountain Elk Foundation,
among others.
FISCAL IMPACT
There would be no net loss or gain to the counties as agricultural lands
would continue to be taxed at the agricultural rate.
Contact
Name: Rep. Celia Gould - 332-1127
Rep. Golden Linford - 332-1136
Sen. Clint Stennett - 332-1351
STATEMENT OF PURPOSE/FISCAL NOTE H 606