2000 Legislation
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HOUSE BILL NO. 691 – Property tax, land, nursery stock


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Daily Data Tracking History

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
      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

Bill Text

  ||||              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
  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-
  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 / Fiscal Impact

                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
     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
                    FISCAL IMPACT
     Name: Representative Mike Moyle
     Phone; 208-332-1000 
                                             STATEMENT OF PURPOSE/FISCAL NOTE                                  H