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H0691...............................................by REVENUE AND TAXATION
PROPERTY TAX - Amends existing law to further define "land actively devoted
to agriculture" to include land producing nursery stock.
02/24 House intro - 1st rdg - to printing
02/25 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 - 68-0-2
AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Black, Boe,
Bruneel, Callister, Campbell, Chase, Cheirrett, 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, Loertscher,
Marley, McKague, Meyer, Montgomery, Mortensen, Moss, Moyle, Pearce,
Pischner, Pomeroy, Reynolds, Ridinger, Ringo, Robison, Sali,
Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson, Stoicheff,
Stone, Taylor, Tilman, Trail, Wheeler, Wood, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Denney, Mader
Floor Sponsor - Moyle
Title apvd - to Senate
03/14 Senate intro - 1st rdg - to Loc Gov
03/23 Rpt out - rec d/p - to 2nd rdg
03/24 2nd rdg - to 3rd rdg
04/04 3rd rdg - PASSED - 32-0-3
AYES--Andreason, Boatright, Bunderson, Burtenshaw, Cameron, Crow,
Darrington, Deide, Dunklin, Frasure, Geddes, Hawkins, Ingram, Ipsen,
Keough, King-Barrutia, Lee, McLaughlin, Parry, Richardson, Riggs,
Risch, Sandy, Schroeder, Sorensen, Stegner, Stennett, Thorne, Walton,
Wheeler, Whitworth, Williams
NAYS--None
Absent and excused--Danielson, Davis, Noh
Floor Sponsor - Keough
Title apvd - to House
To enrol - rpt enrol - Sp signed
04/05 Pres signed - to Governor
04/17 Governor VETOED
H0691
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature Second Regular Session - 2000
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 691
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO DEFINITIONS OF LAND USE; AMENDING SECTION 63-604, IDAHO CODE, TO
3 FURTHER DEFINE LAND ACTIVELY DEVOTED TO AGRICULTURE TO INCLUDE LAND PRO-
4 DUCING NURSERY STOCK.
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 or as part of an
10 agricultural enterprise shall be eligible for appraisal, assessment and taxa-
11 tion as agricultural property each year it meets one (1) or more of the fol-
12 lowing 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 not limited
17 to, grains, feed crops, fruits and vegetables; or
18 (ii) It is used to produce nursery stock as defined in section
19 22-2302(11), Idaho Code; or
20 (iii) It is used by the owner for the grazing of livestock to be
21 sold as part of a net profit-making enterprise, or is leased by the
22 owner to a bona fide lessee for grazing purposes; or
23 (iiiv) It is in a cropland retirement or rotation program.
24 (b) The area of such land is five (5) acres or less and such land has
25 been actively devoted to agriculture within the meaning of subsection
26 (1)(a) of this section during the last three (3) growing seasons; and
27 (i) It agriculturally produces for sale or home consumption the
28 equivalent of fifteen percent (15%) or more of the owners' or les-
29 sees' annual gross income; or
30 (ii) It agriculturally produced gross revenues in the immediately
31 preceding year of one thousand dollars ($1,000) or more. When the
32 area of land is five (5) acres or less, such land shall be presumed
33 to be nonagricultural land until it is established that the require-
34 ments of this subsection have been met.
35 (2) Land shall not be classified or valued as agricultural land which is
36 part of a platted subdivision with stated restrictions prohibiting its use for
37 agricultural purposes, whether within or without a city.
38 (3) Land utilized for the grazing of a horse or other animals kept pri-
39 marily for personal use or pleasure rather than as part of a bona fide profit-
40 making agricultural enterprise shall not be considered to be land which is
41 actively devoted to agriculture.
42 (4) Land actively devoted to agriculture, having previously qualified for
43 exemption under this section in the preceding year, or which would have quali-
2
1 fied under this section during the current year, shall not lose such qualifi-
2 cation due to the owner's or lessee's absence in the current year by reason of
3 active military service in a designated combat zone, as defined in section 112
4 of the internal revenue code. If an owner fails to timely apply for exemption
5 as required in this section solely by reason of active duty in a designated
6 combat zone, as defined in section 112 of the internal revenue code, and the
7 land would otherwise qualify for exemption under this section, then the board
8 of county commissioners of the county in which the land actively devoted to
9 agriculture is located shall refund property taxes, if previously paid, in an
10 amount equal to the exemption which would otherwise have applied.
STATEMENT OF PURPOSE
RS 10175
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 Mike Moyle
Phone; 208-332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H
691