2001 Legislation
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SENATE BILL NO. 1256 – Property tax/agric land, definition

SENATE BILL NO. 1256

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Daily Data Tracking History



S1256......................................................by STATE AFFAIRS
PROPERTY TAX - AGRICULTURAL LAND - Amends existing law to further define
"land actively devoted to agriculture" to include land which is the subject
of an irrigation buy-back contract between the owner and a power supplier.
                                                                        
03/15    Senate intro - 1st rdg - to printing
03/16    Rpt prt - to Loc Gov
03/20    Rpt out - rec d/p - to 2nd rdg
03/21    2nd rdg - to 3rd rdg
03/22    3rd rdg - PASSED - 32-0-3
      AYES -- Andreason, Boatright, Branch, Brandt, Bunderson, Burtenshaw,
      Cameron, Danielson, Darrington, Davis, Deide, Dunklin, Frasure,
      Geddes, Goedde, Ingram, Ipsen, Keough, King-Barrutia, Lee, Lodge,
      Noh, Richardson, Risch, Schroeder, Sims, Sorensen, Stegner, Stennett,
      Thorne, Whitworth, Williams,
      NAYS -- None
      Absent and excused -- Hawkins, Sandy, Wheeler
    Floor Sponsor -- Stennett
    Title apvd - to House
03/22    House intro - 1st rdg - to Rev/Tax

Bill Text


                                                                        
                                                                        
  ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
 Fifty-sixth Legislature                  First Regular Session - 2001
                                                                        
                                                                        
                                       IN THE SENATE
                                                                        
                                    SENATE BILL NO. 1256
                                                                        
                                 BY STATE AFFAIRS COMMITTEE
                                                                        
  1                                        AN ACT
  2    RELATING TO EXEMPTIONS FROM TAXATION; AMENDING SECTION 63-604, IDAHO CODE,  TO
  3        FURTHER  DEFINE  "LAND  ACTIVELY  DEVOTED  TO AGRICULTURE" TO INCLUDE LAND
  4        WHICH IS THE SUBJECT OF AN IRRIGATION BUY-BACK CONTRACT BETWEEN THE  OWNER
  5        AND  A  POWER SUPPLIER AND TO MAKE TECHNICAL CORRECTIONS; AND DECLARING AN
  6        EMERGENCY.
                                                                        
  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 shall be  eligible
 12    for  appraisal,  assessment and taxation as agricultural property each year it
 13    meets one (1) or more of the following qualifications:
 14        (a)  The total area of such land, including the  homesite,  is  more  than
 15        five  (5)  contiguous  acres, and is actively devoted to agriculture which
 16        means:
 17             (i)   It is used to produce field crops including,  but  not  limited
 18             to, grains, feed crops, fruits and vegetables; or
 19             (ii)  It is used by the owner for the grazing of livestock to be sold
 20             as  part of a net profit-making enterprise, or is leased by the owner
 21             to a bona fide lessee for grazing purposes; or
 22             (iii) It is in a cropland retirement or rotation program; or
 23             (iv)  The land is the subject  of  an  irrigation  buy-back  contract
 24             between the owner and a power supplier.
 25        (b)  The  area  of  such  land is five (5) acres or less and such land has
 26        been actively devoted to agriculture  within  the  meaning  of  subsection
 27        (1)(a) of this section during the last three (3) growing seasons; and
 28             (i)  It  agriculturally  produces  for  sale  or home consumption the
 29             equivalent of fifteen percent (15%) or more of the  owners'  or  les-
 30             sees' annual gross income; or
 31             (ii) It  agriculturally  produced  gross  revenues in the immediately
 32             preceding year of one thousand dollars ($1,000)  or  more.  When  the
 33             area  of  land is five (5) acres or less, such land shall be presumed
 34             to be nonagricultural land until it is established that the  require-
 35             ments of this subsection have been met.
 36        (2)  Land  shall not be classified or valued as agricultural land which is
 37    part of a platted subdivision with stated restrictions prohibiting its use for
 38    agricultural purposes, whether within or without a city.
 39        (3)  Land utilized for the grazing of a horse or other animals  kept  pri-
 40    marily for personal use or pleasure rather than as part of a bona fide profit-
 41    making  agricultural  enterprise  shall  not be considered to be land which is
 42    actively devoted to agriculture.
 43        (4)  Land actively devoted to agriculture, having previously qualified for
                                                                        
                                           2
                                                                        
  1    exemption under this section in the preceding year, or which would have quali-
  2    fied under this section during the current year, shall not lose such  qualifi-
  3    cation due to the owner's or lessee's absence in the current year by reason of
  4    active military service in a designated combat zone, as defined in section 112
  5    of  the iInternal rRevenue cCode. If an owner fails to timely apply for exemp-
  6    tion as required in this section solely by reason of active duty in  a  desig-
  7    nated  combat zone, as defined in section 112 of the iInternal rRevenue cCode,
  8    and the land would otherwise qualify for exemption under  this  section,  then
  9    the  board  of  county  commissioners of the county in which the land actively
 10    devoted to agriculture is located shall refund property taxes,  if  previously
 11    paid, in an amount equal to the exemption which would otherwise have applied.
                                                                        
 12        SECTION  2.  An  emergency  existing  therefor,  which emergency is hereby
 13    declared to exist, this act shall be in full force and effect on and after its
 14    passage and approval.

Statement of Purpose / Fiscal Impact


                      STATEMENT OF PURPOSE

                           RS 11271

The purpose of this amendment to 63-604 is to insure that farmers 
or ranchers who participate in the irrigation buy-back program do 
not lose eligibility to have their lands appraised, assessed and 
taxed as land actively devoted to agriculture.


                         FISCAL IMPACT



There would be no net loss or gain to counties as all lands 
enrolled in an irrigation buy back program would have been land 
actively devoted to agriculture previously.




Contact
Name:	Sen. Clint Stennett
Phone:	332-1351

STATEMENT OF PURPOSE/FISCAL NOTE		S 1256