View Daily Data Tracking History
View Bill Text
View Amendment
View Engrossed Bill (Original Bill with Amendment(s) Incorporated)
View Statement of Purpose / Fiscal Impact
H0487aa.............................................by REVENUE AND TAXATION
PROPERTY TAX - AGRICULTURAL LAND - Amends existing law to provide that land
five acres or less which is being classified as actively devoted to
agriculture for property tax purposes must be contiguous; and to define
"contiguous."
01/25 House intro - 1st rdg - to printing
01/28 Rpt prt - to Rev/Tax
02/26 Rpt out - to Gen Ord
02/28 Rpt out amen - to engros
03/01 Rpt engros - 1st rdg - to 2nd rdg as amen
03/04 2nd rdg - to 3rd rdg as amen
03/05 3rd rdg as amen - PASSED - 67-0-3
AYES -- Aikele, Barraclough, Barrett, Bedke, Bell, Bieter, Black,
Block, Boe, Bolz, Bradford, Bruneel, Campbell, Clark, Collins, Crow,
Cuddy, Deal, Denney, Ellis, Ellsworth, Eskridge, Field(13),
Field(20), Gagner, Gould, Hadley, Hammond, Harwood, Henbest,
Hornbeck, Jaquet, Jones, Kellogg(Duncan), Kendell, Kunz, Lake,
Langford, Loertscher, Mader, Martinez, McKague, Meyer, Mortensen,
Moyle, Pearce, Pischner, Pomeroy, Raybould, Ridinger, Roberts,
Robison, Sali, Schaefer, Sellman, Shepherd, Smith(33), Smith(23),
Smylie, Stevenson, Stone, Tilman, Trail, Wheeler, Wood, Young, Mr.
Speaker
NAYS -- None
Absent and excused -- Callister, Higgins, Montgomery
Floor Sponsor - Stevenson
Title apvd - to Senate
03/06 Senate intro - 1st rdg - to Loc Gov
03/11 Rpt out - rec d/p - to 2nd rdg
03/12 2nd rdg - to 3rd rdg
03/15 3rd rdg - PASSED - 32-0-3
AYES -- Andreason, Boatright, Branch Brandt, Bunderson, Burtenshaw,
Cameron, Darrington, Davis, Deide, Dunklin, Frasure, Geddes, Goedde,
Hill, Ingram, Ipsen, Keough, King-Barrutia, Little, Lodge, Marley,
Richardson, Risch, Sandy, Schroeder, Sims, Sorensen, Stegner,
Stennett, Thorne, Williams
NAYS -- None
Absent and excused -- Hawkins, Noh, Wheeler
Floor Sponsor - Ipsen
Title apvd - to House
03/15 To enrol
Rpt enrol - Sp signed - Pres signed
03/18 To Governor
03/19 Governor signed
Session Law Chapter 93
Effective: 01/01/02
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 487
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO PROPERTY TAXATION; AMENDING SECTION 63-604, IDAHO CODE, TO PROVIDE
3 THAT LAND FIVE ACRES OR LESS WHICH IS BEING CLASSIFIED AS ACTIVELY DEVOTED
4 TO AGRICULTURE MUST BE CONTIGUOUS AND TO MAKE TECHNICAL CORRECTIONS;
5 AMENDING SECTION 63-201, IDAHO CODE, TO PROVIDE A DEFINITION OF CONTIGU-
6 OUS; AMENDING SECTION 63-510, IDAHO CODE, TO PROVIDE A CORRECT CITATION;
7 AMENDING SECTION 63-1703, IDAHO CODE, TO PROVIDE A CORRECT CITATION;
8 DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE APPLICATION.
9 Be It Enacted by the Legislature of the State of Idaho:
10 SECTION 1. That Section 63-604, Idaho Code, be, and the same is hereby
11 amended to read as follows:
12 63-604. LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED. (1) For property
13 tax purposes, land which is actively devoted to agriculture as part of an
14 agricultural enterprise shall be eligible for appraisal, assessment and taxa-
15 tion as agricultural property each year it meets one (1) or more of the fol-
16 lowing qualifications:
17 (a) The total area of such land, including the homesite, is more than
18 five (5) contiguous acres, and is actively devoted to agriculture which
19 means:
20 (i) It is used to produce field crops including, but not limited
21 to, grains, feed crops, fruits and vegetables; or
22 (ii) It is used to produce nursery stock as defined in section
23 22-2302(11), Idaho Code; or
24 (iii) It is used by the owner for the grazing of livestock to be sold
25 as part of a net profit-making enterprise, or is leased by the owner
26 to a bona fide lessee for grazing purposes; or
27 (iv) It is in a cropland retirement or rotation program.
28 (b) The area of such land is five (5) contiguous acres or less and such
29 land has been actively devoted to agriculture within the meaning of sub-
30 section (1)(a) of this section during the last three (3) growing seasons;
31 and
32 (i) It agriculturally produces for sale or home consumption the
33 equivalent of fifteen percent (15%) or more of the owner's' or
34 lessee's' annual gross income; or
35 (ii) It agriculturally produced gross revenues in the immediately
36 preceding year of one thousand dollars ($1,000) or more. When the
37 area of land is five (5) contiguous acres or less, such land shall be
38 presumed to be nonagricultural land until it is established that the
39 requirements of this subsection have been met.
40 (2) Land shall not be classified or valued as agricultural land which is
41 part of a platted subdivision with stated restrictions prohibiting its use for
42 agricultural purposes, whether within or without a city.
43 (3) Land utilized for the grazing of a horse or other animals kept pri-
2
1 marily for personal use or pleasure rather than as part of a bona fide profit-
2 making agricultural enterprise shall not be considered to be land which is
3 actively devoted to agriculture.
4 (4) Land actively devoted to agriculture, having previously qualified for
5 exemption under this section in the preceding year, or which would have quali-
6 fied under this section during the current year, shall not lose such qualifi-
7 cation due to the owner's or lessee's absence in the current year by reason
8 of active military service in a designated combat zone, as defined in section
9 112 of the Internal Revenue Code. If an owner fails to timely apply for exemp-
10 tion as required in this section solely by reason of active duty in a desig-
11 nated combat zone, as defined in section 112 of the Internal Revenue Code, and
12 the land would otherwise qualify for exemption under this section, then the
13 board of county commissioners of the county in which the land actively devoted
14 to agriculture is located shall refund property taxes, if previously paid, in
15 an amount equal to the exemption which would otherwise have applied.
16 SECTION 2. That Section 63-201, Idaho Code, be, and the same is hereby
17 amended to read as follows:
18 63-201. DEFINITIONS. As used for property tax purposes in title 63, chap-
19 ters 1 through 23, Idaho Code, the terms defined in this section shall have
20 the following meanings, unless the context clearly indicates another meaning:
21 (1) "Appraisal" means an estimate of property value for property tax pur-
22 poses.
23 (a) For the purpose of estimated property value to place the value on any
24 assessment roll, the value estimation must be made by the assessor or a
25 certified property tax appraiser.
26 (b) For the purpose of estimating property value to present for an appeal
27 filed pursuant to sections 63-501A, 63-407 and 63-409, Idaho Code, the
28 value estimation may be made by the assessor, a certified property tax
29 appraiser, a licensed appraiser, or a certified appraiser or any party as
30 specified by law.
31 (2) "Bargeline" means those water transportation tugs, boats, barges,
32 lighters and other equipment and property used in conjunction with waterways
33 for bulk transportation of freight or ship assist.
34 (3) "Cogenerators" means facilities which produce electric energy, and
35 steam or forms of useful energy which are used for industrial, commercial,
36 heating or cooling purposes.
37 (4) "Collection costs" are amounts authorized by law to be added after
38 the date of delinquency and collected in the same manner as property tax.
39 (5) "Contiguous" means being in actual contact or touching along a bound-
40 ary or at a point.
41 (6) "Delinquency" means any property tax, special assessment, fee, col-
42 lection cost, or charge collected in the same manner as property tax, that has
43 not been paid in the manner and within the time limits provided by law.
44 (67) "Improvements" means all buildings, structures, fixtures and fences
45 erected upon or affixed to the land, and all fruit, nut-bearing and ornamental
46 trees or vines not of natural growth, growing upon the land, except nursery
47 stock.
48 (78) "Late charge" means a charge of two percent (2%) of the delinquency.
49 (89) "Lawful money of the United States" means currency and coin of the
50 United States at par value and checks and drafts which are payable in dollars
51 of the United States at par value, payable upon demand or presentment.
52 (910) "Manufactured home" means a structure defined as a manufactured home
53 in section 39-4105, Idaho Code.
3
1 (101) "Market value" means the amount of United States dollars or equiva-
2 lent for which, in all probability, a property would exchange hands between a
3 willing seller, under no compulsion to sell, and an informed, capable buyer,
4 with a reasonable time allowed to consummate the sale, substantiated by a rea-
5 sonable down or full cash payment.
6 (112) "Operating property" means all rights-of-way accompanied by title;
7 roadbeds; tracks; pipelines; bargelines; equipment and docks; terminals;
8 rolling stock; equipment; power stations; power sites; lands; reservoirs, gen-
9 erating plants, transmission lines, distribution lines and substations; and
10 all immovable or movable property operated in connection with any public util-
11 ity, railroad or private railcar fleet, wholly or partly within this state,
12 and necessary to the maintenance and operation of such road or line, or in
13 conducting its business, and shall include all title and interest in such
14 property, as owner, lessee or otherwise. The term does not include personal
15 property exempt from taxation pursuant to section 63-602L, Idaho Code.
16 (123) "Party in interest" means a person who holds a properly recorded
17 mortgage, deed of trust or security interest.
18 (134) "Person" means any entity, individual, corporation, partnership,
19 firm, association, limited liability company, limited liability partnership or
20 other such entities as recognized by the state of Idaho.
21 (145) "Personal property" includes all goods, chattels, stocks and bonds,
22 equities in state lands, easements, reservations, leasehold real properties
23 and all other property which the law defines, or the courts may interpret,
24 declare and hold to be personal property under the letter, spirit, intent and
25 meaning of the law, for the purposes of property taxation. For the purposes of
26 payment and collection of property taxes pursuant to chapter 9, title 63,
27 Idaho Code, collection of delinquency pursuant to chapter 10, title 63, Idaho
28 Code, and seizure and sale of personal property for taxes pursuant to chapter
29 11, title 63, Idaho Code, personal property includes manufactured homes not
30 declared as real property pursuant to section 63-304, Idaho Code.
31 (156) "Private railcar fleet" means railroad cars or locomotives owned by,
32 leased to, occupied by or franchised to any person other than a railroad com-
33 pany operating a line of railroad in Idaho or any company classified as a
34 railroad by the interstate commerce commission and entitled to possess such
35 railroad cars and locomotives except those possessed solely for the purpose of
36 repair, rehabilitation or remanufacturing of such locomotives or railroad
37 cars.
38 (167) "Public utility" means electrical companies, pipeline companies,
39 natural gas distribution companies, or power producers included within federal
40 law, bargelines, and water companies which are under the jurisdiction of the
41 Idaho public utilities commission. The term also includes telephone corpora-
42 tions, as that term is defined in section 62-603, Idaho Code, except as here-
43 inafter provided, whether or not such telephone corporation has been issued a
44 certificate of convenience and necessity by the Idaho public utilities commis-
45 sion.
46 This term does not include cogenerators, mobile telephone service or com-
47 panies, nor does it include pager service or companies, except when such ser-
48 vices are an integral part of services provided by a certificated utility com-
49 pany nor does the term "public utility" include companies or persons engaged
50 in the business of providing solely on a resale basis, any telephone or tele-
51 communication service which is purchased from a telephone corporation or com-
52 pany.
53 (178) "Railroad" means every kind of railway, whether its line of rails or
54 tracks be at, above or below the surface of the earth, and without regard to
55 the kind of power used in moving its rolling stock, and shall be considered to
4
1 include every kind of street railway, suburban railway or interurban railway
2 excepting facilities established solely for maintenance and rebuilding of
3 railroad cars or locomotives.
4 (189) "Real property" means land, and all standing timber thereon, includ-
5 ing standing timber owned separately from the ownership of the land upon
6 which the same may stand, except as modified in chapter 17, title 63, Idaho
7 Code, and all buildings, structures and improvements, or other fixtures of
8 whatsoever kind on land, including water ditches constructed for mining, manu-
9 facturing or irrigation purposes, water and gas mains, wagon and turnpike toll
10 roads, and toll bridges, and all rights and privileges thereto belonging, or
11 any way appertaining, all quarries and fossils in and under the land, and all
12 other property which the law defines, or the courts may interpret, declare and
13 hold to be real property under the letter, spirit, intent and meaning of the
14 law, for the purposes of property taxation. Manufactured homes constitute real
15 property when located on taxable land, and after a statement of intent to
16 declare as real property has been recorded, provided said statement has not
17 been revoked. Timber, forest, forest land, and forest products shall be
18 defined as provided in chapter 17, title 63, Idaho Code.
19 (1920) "Record owner" means the person or persons in whose name or names
20 the property stands upon the records of the county recorder's office. Where
21 the record owners are husband and wife at the time of notice of pending issue
22 of tax deed, notice to one (1) shall be deemed and imputed as notice to the
23 other spouse.
24 (201) "Special assessment" means a charge imposed upon property for a spe-
25 cific purpose, collected and enforced in the same manner as property taxes.
26 (212) "System value" means the market value for assessment purposes of the
27 operating property when considered as a unit.
28 (223) "Tax code area" means a geographical area made up of one (1) or more
29 taxing districts with one (1) total levy within the geographic area, except as
30 otherwise provided by law.
31 (234) "Taxing district" means any entity or unit with the statutory
32 authority to levy a property tax.
33 (245) "Taxable value" means market value for assessment purposes, less
34 applicable exemptions or other statutory provisions.
35 (256) "Transient personal property" is personal property, specifically
36 such construction, logging or mining machinery and equipment which is kept,
37 moved, transported, shipped, hauled into or remaining for periods of not less
38 than thirty (30) days, in more than one (1) county in the state during the
39 same year.
40 (267) "Warrant of distraint" means a warrant ordering the seizure of per-
41 sonal property to enforce payment of property tax, special assessment,
42 expense, fee, collection cost or charge collected in the same manner as per-
43 sonal property tax.
44 SECTION 3. That Section 63-510, Idaho Code, be, and the same is hereby
45 amended to read as follows:
46 63-510. NOTIFICATION OF VALUATION DUE TO STATE TAX COMMISSION. (1) Prior
47 to the first Monday of August the auditor of each county in the state shall
48 notify the state tax commission of the net taxable value of all property situ-
49 ated within each taxing unit or district in the county from the property roll
50 for the current year and shall provide an estimate of the net taxable value
51 for each taxing unit or district from the current year's estimated subsequent
52 and missed property rolls. Such notification shall also include an estimate of
53 the net taxable value within any area annexed during the immediate prior year
5
1 to any taxing unit or district.
2 (2) Prior to the first Monday of March the auditor of each county in the
3 state shall notify the state tax commission of the net taxable value of all
4 property situated within each taxing unit or district in the county from the
5 subsequent and missed property rolls. Such notification shall also include an
6 estimate of the net taxable value within any area annexed during the immediate
7 prior year, and listed on the subsequent or missed property roll, to any tax-
8 ing unit or district.
9 (3) The notification required in subsections (1) and (2) of this section
10 shall be on forms prescribed and provided by the state tax commission and
11 shall list separately the value exempt from property taxation in accordance
12 with section 63-602G, Idaho Code, and the value in excess of the equalized
13 assessment valuation as shown on the base assessment roll in any revenue allo-
14 cation area, pursuant to chapters 20 and 29, title 50, Idaho Code.
15 (4) For the purposes of this section, "taxing district," as defined in
16 section 63-201(224), Idaho Code, shall include each incorporated city in each
17 county, regardless of whether said city certifies a property tax budget.
18 SECTION 4. That Section 63-1703, Idaho Code, be, and the same is hereby
19 amended to read as follows:
20 63-1703. CERTAIN FOREST LANDS TO BE DESIGNATED FOR TAXATION BY OWNER --
21 LIMITATIONS. For the purposes of appraisal, assessment and taxation under the
22 provisions of this chapter, all forest lands in parcels of five (5) or more
23 acres but less than five thousand (5,000), whether contiguous or not, as long
24 as such parcels are held in common ownership, must be designated by the forest
25 landowner to be subject to the provisions of either subsection (a) or (b) of
26 this section. A forest landowner cannot have parcels designated under the pro-
27 visions of both subsections (a) and (b) of this section at one (1) time. If
28 the forest landowner fails to make a designation, his forest lands shall be
29 subject to appraisal, assessment and taxation under the provisions of section
30 63-1702, Idaho Code. Once a designation is made by the forest landowner, such
31 designation must remain in effect until the designation period expires, unless
32 the forest lands are transferred to another owner using a different taxing
33 category; in such case, the taxing category of the transferred forest lands
34 shall be the same as that maintained by the new owner.
35 A forest landowner may change the designation of all forest lands in com-
36 mon ownership at the end of any designation period, subject to the recapture
37 of any deferred taxes due as a result of such change. After January 1 and by
38 December 31 of the tenth year of each designation period the forest landowner
39 must notify the county assessor of any change in forest land designation.
40 Failure to notify the county assessor will result in the continuation of the
41 landowner's present designation until the end of the next designation period.
42 Any substantial change in the use of forest lands not conforming with the
43 definition of forest land in section 63-1701, Idaho Code, during such ten (10)
44 year period under the designations made in subsection (a) or (b) shall be
45 reported by the landowner to the county assessor within thirty (30) days of
46 the change in use. Upon notification of the change in use, the assessor shall
47 appraise, assess and tax those acres as provided by applicable laws and rules.
48 Failure to notify the assessor of the change in use when forest lands have
49 been designated as subject to the provisions of subsection (a) or (b) shall
50 cause forfeiture of such designation, and cause that property to be appraised,
51 assessed and taxed as provided in section 63-1702, Idaho Code.
52 Forest lands designated for assessment pursuant to the provisions of sec-
53 tion 63-1706, Idaho Code, shall be subject to the recapture of deferred taxes
6
1 upon removal of such designation, a substantial change in use, or ownership
2 transfer, except that there shall be no recapture initiated upon ownership
3 transfer of forest lands designated as subject to the provisions of section
4 63-1706, Idaho Code, to a landowner with forest lands already designated as
5 subject to the provisions of section 63-1706, Idaho Code, prior to the trans-
6 fer, or who so designates his lands to be subject to the provisions of section
7 63-1706, Idaho Code.
8 The dollar amount of deferred taxes subject to recapture shall be deter-
9 mined by the county assessor by applying current tax levies against the cur-
10 rent values that would have been in effect if the lands were subject to
11 appraisal and assessment during the current year under the provisions of sec-
12 tion 63-1705, Idaho Code, if there has been a change in ownership or a removal
13 of designation, or section 63-1702, Idaho Code, if there has been a change in
14 use with no change in ownership, which amount shall be multiplied by the num-
15 ber of years that the lands have been subject to the designation under section
16 63-1706, Idaho Code. The amount of the deferred tax shall accrue through des-
17 ignation periods, up to a maximum of ten (10) years, and shall apply to the
18 most recent ten (10) years in which the parcel has been designated under the
19 provisions of section 63-1706, Idaho Code. A credit shall be allowed for taxes
20 actually paid under the provisions of section 63-1706, Idaho Code, for an
21 identical ten (10) year period, up to the total amount of the deferred taxes.
22 All deferred amounts shall be a lien against the land. Deferred tax amounts
23 shall be calculated by the county assessor on forms prescribed by the state
24 tax commission. Deferred tax amounts shall be supplied by the county assessor
25 to the county treasurer by May 15 of the year following conveyance or within
26 thirty (30) days of removal of designation, or of learning of a change in use.
27 All deferred tax amounts shall be due and payable to the county treasurer on
28 demand and shall become delinquent if not paid by the demand due date speci-
29 fied by the county treasurer on the forms prescribed by the state tax commis-
30 sion. If the deferred tax is not paid as provided above, the payment becomes
31 delinquent and subject to late charges, and interest in the amounts provided
32 in sections 63-201(68) and 63-1001, Idaho Code, and subject to collection in
33 the manner as set forth in chapter 10, title 63, Idaho Code. Estimated
34 deferred tax amounts may be held by the county treasurer in a tax anticipation
35 account from the date of conveyance until June 1 of the year following convey-
36 ance.
37 The county treasurer shall cause the deferred taxes and any penalty and
38 interest paid pursuant to the provisions of this section to be apportioned to
39 the various taxing authorities within which the property subject to the tax is
40 located in the same manner as property taxes.
41 (a) A forest landowner may choose to have his forest land assessed,
42 appraised and taxed under the provisions of section 63-1705, Idaho Code, by
43 filing such choice with the county assessor on a form prescribed by the state
44 tax commission. Designation filed pursuant to section 63-1705, Idaho Code,
45 shall become effective the first day of January following the year of designa-
46 tion.
47 (b) A forest landowner may choose to have his forest land assessed,
48 appraised and taxed under the provisions of section 63-1706, Idaho Code, by
49 filing such choice with the county assessor on a form prescribed by the state
50 tax commission. Designation filed pursuant to section 63-1706, Idaho Code,
51 shall become effective the first day of January following the year of designa-
52 tion.
53 (c) All forest products or timber harvested from investment lands not
54 designated as subject to the provisions of section 63-1702, 63-1705 or
55 63-1706, Idaho Code, and delivered to a point of utilization as logs or
7
1 semiprocessed forest products (except those forest products harvested for the
2 domestic use of the landowner under the provisions of section 63-1708, Idaho
3 Code) shall be subject to the yield tax at the time of harvest in the same
4 manner provided for in section 63-1706, Idaho Code.
5 SECTION 5. An emergency existing therefor, which emergency is hereby
6 declared to exist, this act shall be in full force and effect on and after its
7 passage and approval, and retroactively to January 1, 2002.
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
Moved by Mader
Seconded by Gould
IN THE HOUSE OF REPRESENTATIVES
HOUSE AMENDMENTS TO H.B. NO. 487
1 AMENDMENT TO SECTION 1
2 On page 2 of the printed bill, following line 15, insert:
3 "(5) As used in this section "contiguous" shall mean being in actual con-
4 tact or touching along a boundary or at a point, except no area of land shall
5 be considered not contiguous solely by reason of a roadway or other right-of-
6 way.".
7 AMENDMENTS TO THE BILL
8 On page 2, delete lines 16 through 53; delete all of pages 3, 4, 5 and 6;
9 on page 7, delete lines 1 through 4; and in line 5, delete "SECTION 5." and
10 insert: "SECTION 2.".
11 CORRECTIONS TO TITLE
12 On page 1, in line 4, following "CONTIGUOUS" insert: ", TO PROVIDE A DEFI-
13 NITION OF "CONTIGUOUS""; and delete lines 5 through 7.
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-sixth Legislature Second Regular Session - 2002
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 487, As Amended
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO PROPERTY TAXATION; AMENDING SECTION 63-604, IDAHO CODE, TO PROVIDE
3 THAT LAND FIVE ACRES OR LESS WHICH IS BEING CLASSIFIED AS ACTIVELY DEVOTED
4 TO AGRICULTURE MUST BE CONTIGUOUS, TO PROVIDE A DEFINITION OF "CONTIGUOUS"
5 AND TO MAKE TECHNICAL CORRECTIONS; DECLARING AN EMERGENCY AND PROVIDING
6 RETROACTIVE APPLICATION.
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 (iv) It is in a cropland retirement or rotation program.
26 (b) The area of such land is five (5) contiguous acres or less and such
27 land has been actively devoted to agriculture within the meaning of sub-
28 section (1)(a) of this section during the last three (3) growing seasons;
29 and
30 (i) It agriculturally produces for sale or home consumption the
31 equivalent of fifteen percent (15%) or more of the owner's' or
32 lessee's' annual gross income; or
33 (ii) It agriculturally produced gross revenues in the immediately
34 preceding year of one thousand dollars ($1,000) or more. When the
35 area of land is five (5) contiguous acres or less, such land shall be
36 presumed to be nonagricultural land until it is established that the
37 requirements of this subsection have been met.
38 (2) Land shall not be classified or valued as agricultural land which is
39 part of a platted subdivision with stated restrictions prohibiting its use for
40 agricultural purposes, whether within or without a city.
41 (3) Land utilized for the grazing of a horse or other animals kept pri-
42 marily for personal use or pleasure rather than as part of a bona fide profit-
43 making agricultural enterprise shall not be considered to be land which is
2
1 actively devoted to agriculture.
2 (4) Land actively devoted to agriculture, having previously qualified for
3 exemption under this section in the preceding year, or which would have quali-
4 fied under this section during the current year, shall not lose such qualifi-
5 cation due to the owner's or lessee's absence in the current year by reason
6 of active military service in a designated combat zone, as defined in section
7 112 of the Internal Revenue Code. If an owner fails to timely apply for exemp-
8 tion as required in this section solely by reason of active duty in a desig-
9 nated combat zone, as defined in section 112 of the Internal Revenue Code, and
10 the land would otherwise qualify for exemption under this section, then the
11 board of county commissioners of the county in which the land actively devoted
12 to agriculture is located shall refund property taxes, if previously paid, in
13 an amount equal to the exemption which would otherwise have applied.
14 (5) As used in this section "contiguous" shall mean being in actual con-
15 tact or touching along a boundary or at a point, except no area of land shall
16 be considered not contiguous solely by reason of a roadway or other right-of-
17 way.
18 SECTION 2. An emergency existing therefor, which emergency is hereby
19 declared to exist, this act shall be in full force and effect on and after its
20 passage and approval, and retroactively to January 1, 2002.
STATEMENT OF PURPOSE
RS 11693
Amends section 63-604 to clarify the contiguity requirement for
land of more than five acres as a qualifying factor for land
actively devoted to agriculture. Amends Section 63-201 to provide
a definition of contiguous.
FISCAL IMPACT
Fiscal impact minimal to counties.
Contact
Name: Representative Stevenson
Phone: 332-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 488