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H0055...............................................................by DEAL
PROPERTY TAX - AGRICULTURAL LAND - Amends existing law to further define
"land actively devoted to agriculture" to include land producing nursery
stock.
01/08 House intro - 1st rdg - to printing
Rpt prt - to Rev/Tax
01/18 Rpt out - rec d/p - to 2nd rdg
01/19 2nd rdg - to 3rd rdg
01/22 3rd rdg - PASSED - 61-1-8
AYES -- Barraclough, Barrett, Bedke, Bieter, Black, Boe, Bolz,
Bradford, Bruneel, Callister, Campbell, Chase, Collins, Crow, Cuddy,
Deal, Denney, Ellis, Ellsworth, Eskridge, Gould, Hammond, Harwood,
Henbest, Higgins, Hornbeck, Jaquet, Jones, Kellogg, Kendell, Kunz,
Lake, Langford, Loertscher, Mader, Marley, McKague, Montgomery,
Mortensen, Moss, Moyle, Pearce, Pomeroy, Raybould, Ridinger, Roberts,
Robison, Sali, Schaefer, Sellman, Shepherd, Smith, Smylie, Stevenson,
Stone, Swan, Tilman, Trail, Wheeler, Wood, Young, Mr. Speaker
NAYS -- Stevenson
Absent and excused -- Bell, Clark, Field(13), Field(20), Gagner,
Hadley, Meyer, Pischner
Floor Sponsor - Deal
Title apvd - to Senate
01/23 Senate intro - 1st rdg - to Loc Gov
01/30 Rpt out - rec d/p - to 2nd rdg
01/31 2nd rdg - to 3rd rdg
02/06 3rd rdg - PASSED - 31-0-3(1 vacant)
AYES -- Andreason, Boatright, Branch(Bartlett), Brandt, Bunderson,
Burtenshaw, Cameron, Danielson, Darrington, Davis, Deide, Dunklin,
Frasure, Geddes, Goedde, Hawkins, Ingram, Ipsen, Keough,
King-Barrutia, Lodge, Richardson, Sandy, Schroeder, Sorensen,
Stegner, Stennett, Thorne, Wheeler, Whitworth, Williams,
NAYS -- None
Absent and excused -- Lee, Noh, Risch
Vacant -- Dist. #4
Floor Sponsor -- Keough
Title apvd - to House
02/07 To enrol
02/08 Rpt enrol - Sp signed
02/09 Pres signed
02/12 To Governor
02/16 Governor signed
Session Law Chapter 12
Effective: 01/01/01
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature First Regular Session - 2001
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 55
BY DEAL
1 AN ACT
2 RELATING TO LAND ACTIVELY DEVOTED TO AGRICULTURE FOR TAXATION PURPOSES; AMEND-
3 ING SECTION 63-604, IDAHO CODE, TO FURTHER DEFINE "LAND ACTIVELY DEVOTED
4 TO AGRICULTURE" TO INCLUDE LAND PRODUCING NURSERY STOCK AND TO MAKE TECH-
5 NICAL CORRECTIONS; DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLI-
6 CATION.
7 Be It Enacted by the Legislature of the State of Idaho:
8 SECTION 1. That Section 63-604, Idaho Code, be, and the same is hereby
9 amended to read as follows:
10 63-604. LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED. (1) For property
11 tax purposes, land which is actively devoted to agriculture as part of an
12 agricultural enterprise shall be eligible for appraisal, assessment and taxa-
13 tion as agricultural property each year it meets one (1) or more of the fol-
14 lowing qualifications:
15 (a) The total area of such land, including the homesite, is more than
16 five (5) contiguous acres, and is actively devoted to agriculture which
17 means:
18 (i) It is used to produce field crops including, but not limited
19 to, grains, feed crops, fruits and vegetables; or
20 (ii) It is used to produce nursery stock as defined in section
21 22-2302(11), Idaho Code; or
22 (iii) It is used by the owner for the grazing of livestock to be sold
23 as part of a net profit-making enterprise, or is leased by the owner
24 to a bona fide lessee for grazing purposes; or
25 (iiiv) It is in a cropland retirement or rotation program.
26 (b) The area of such land is five (5) acres or less and such land has
27 been actively devoted to agriculture within the meaning of subsection
28 (1)(a) of this section during the last three (3) growing seasons; and
29 (i) It agriculturally produces for sale or home consumption the
30 equivalent of fifteen percent (15%) or more of the owners' or les-
31 sees' annual gross income; or
32 (ii) It agriculturally produced gross revenues in the immediately
33 preceding year of one thousand dollars ($1,000) or more. When the
34 area of land is five (5) acres or less, such land shall be presumed
35 to be nonagricultural land until it is established that the require-
36 ments of this subsection have been met.
37 (2) Land shall not be classified or valued as agricultural land which is
38 part of a platted subdivision with stated restrictions prohibiting its use for
39 agricultural purposes, whether within or without a city.
40 (3) Land utilized for the grazing of a horse or other animals kept pri-
41 marily for personal use or pleasure rather than as part of a bona fide profit-
42 making agricultural enterprise shall not be considered to be land which is
43 actively devoted to agriculture.
2
1 (4) Land actively devoted to agriculture, having previously qualified for
2 exemption under this section in the preceding year, or which would have quali-
3 fied under this section during the current year, shall not lose such qualifi-
4 cation due to the owner's or lessee's absence in the current year by reason of
5 active military service in a designated combat zone, as defined in section 112
6 of the iInternal rRevenue cCode. If an owner fails to timely apply for exemp-
7 tion as required in this section solely by reason of active duty in a desig-
8 nated combat zone, as defined in section 112 of the iInternal rRevenue cCode,
9 and the land would otherwise qualify for exemption under this section, then
10 the board of county commissioners of the county in which the land actively
11 devoted to agriculture is located shall refund property taxes, if previously
12 paid, in an amount equal to the exemption which would otherwise have applied.
13 SECTION 2. An emergency existing therefor, which emergency is hereby
14 declared to exist, this act shall be in full force and effect on and after its
15 passage and approval, and retroactively to January 1, 2001.
STATEMENT OF PURPOSE
RS 10578
The purpose of this proposed legislation is to update and clarify
the definition for "land actively devoted to agriculture" for
property tax purposes to include land producing nursery stock.
Modern technology and new agricultural practices create a definite
need to update the existing law as it pertains to defining
agricultural use and having land classified as actively devoted to
agriculture.
FISCAL NOTE
None.
CONTACT:
Name: Representative Bill Deal
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 55