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H0199...............................................by REVENUE AND TAXATION
LAND - WILDLIFE HABITAT - NOXIOUS WEEDS - Amends existing law relating to
land used to protect wildlife and wildlife habitat to revise and clarify
the application process to claim the tax status provided in Section 63-605,
Idaho Code; to require that the management plan includes controlling
noxious weeds; to require an annual progress report on management of the
target species and controlling noxious weeds when making subsequent annual
application; to provide an exception to the requirement to annually file
the conservation agreement or a copy of the document creating the
conservation easement; and to provide conditions that result in loss of the
tax status provided in Section 63-605, Idaho Code.
02/14 House intro - 1st rdg - to printing
02/15 Rpt prt - to Rev/Tax
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 199
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT; AMENDING SEC-
3 TION 63-605, IDAHO CODE, TO REVISE AND CLARIFY THE APPLICATION PROCESS TO
4 CLAIM THE TAX STATUS PROVIDED IN THIS SECTION, TO REQUIRE THAT THE MANAGE-
5 MENT PLAN INCLUDES CONTROLLING NOXIOUS WEEDS, TO REQUIRE AN ANNUAL PROG-
6 RESS REPORT ON MANAGEMENT OF THE TARGET SPECIES AND CONTROLLING NOXIOUS
7 WEEDS WHEN MAKING SUBSEQUENT ANNUAL APPLICATION UNDER THIS SECTION, TO
8 PROVIDE AN EXCEPTION TO THE REQUIREMENT TO ANNUALLY FILE THE CONSERVATION
9 AGREEMENT OR A COPY OF THE DOCUMENT CREATING THE CONSERVATION EASEMENT, TO
10 PROVIDE CONDITIONS THAT RESULT IN LOSS OF THE TAX STATUS PROVIDED IN THIS
11 SECTION AND TO MAKE TECHNICAL CORRECTIONS; AND DECLARING AN EMERGENCY.
12 Be It Enacted by the Legislature of the State of Idaho:
13 SECTION 1. That Section 63-605, Idaho Code, be, and the same is hereby
14 amended to read as follows:
15 63-605. LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT. (1) An
16 application for appraisal, assessment and taxation under this section as land
17 actively devoted to agriculture pursuant to section 63-604, Idaho Code, shall
18 be filed in the office of the county assessor between January 1 and April 15
19 of each year for which the requested tax status is to apply. Land eligible for
20 this tax status is land which is either:
21 (1a) Owned and used for wildlife habitat by a private, nonprofit corpora-
22 tion which corporation has a recognized tax exempt status under section
23 501(c)(3) of the iInternal rRevenue cCode, and which corporation qualifies
24 for exemption status under section 63-602C, Idaho Code, and which corpora-
25 tion is dedicated to the conservation of wildlife or wildlife habitat; or
26 (2b) Being managed pursuant to a conservation easement or a conservation
27 agreement, as defined in this section and which easement or agreement has
28 been entered into with a private, nonprofit corporation which has a tax
29 exempt status under section 501(c)(3) of the iInternal rRevenue cCode,
30 which corporation qualifies for exemption status under section 63-602C,
31 Idaho Code, and which land formerly qualified, for three (3) consecutive
32 years preceding management of the land pursuant to a conservation easement
33 or a conservation agreement, as land actively devoted to agriculture pur-
34 suant to section 63-604, Idaho Code, dry grazing land or waste pursuant to
35 rule, shall be eligible for appraisal, assessment and taxation as agricul-
36 tural property, dry grazing land or waste pursuant to rule.
37 (2) As used in this section, "conservation agreement" means a written
38 document between a private, nonprofit corporation enumerated in subsection (1)
39 of this section and the landowner which defines wildlife, flora or fauna or
40 freshwater biota to be protected and outlines a minimum of a ten (10) year
41 management plan to protect target species and to control noxious weeds in
42 accordance with Idaho noxious weed law at chapter 24, title 22, Idaho Code.
43 Progress in managing the target species and controlling noxious weeds shall be
2
1 monitored and an annual progress report shall be submitted each year along
2 with the application filed as required in this section.
3 (3) The conservation agreement or a copy of the document creating the
4 conservation easement shall be filed with the county assessor by April 15 of
5 the year for which application for the tax status is claimed made. Following
6 initial approval of an application in any tax year, for each subsequent, con-
7 secutive year in which application is made and the tax status is claimed, it
8 shall not be necessary to resubmit the conservation agreement or a copy of the
9 document creating the conservation easement unless the agreement or easement
10 has been amended. An amended version shall be submitted with that year's
11 application.
12 (4) Failure to file an application for each year that tax status under
13 this section is claimed, or failure to annually document progress in managing
14 the target species and controlling noxious weeds as required in subsection (2)
15 of this section, shall result in loss of the tax status provided in this sec-
16 tion.
17 SECTION 2. An emergency existing therefor, which emergency is hereby
18 declared to exist, this act shall be in full force and effect on and after its
19 passage and approval.
STATEMENT OF PURPOSE
RS 17030
This legislation is to revise and clarify the application process
to claim the tax status provided in Section 63-605, Idaho Code. It
will require that the management plan includes controlling noxious
weeds, will require an annual progress report on management of the
target species and controlling noxious weeds when making subsequent
annual application under this section, will provide an exception to
the requirement to annually file the conservation agreement or a
copy of the document creating the conservation easement, and to
provide conditions that result in loss of the tax status provided
in this section and to make technical corrections.
FISCAL NOTE
There is no fiscal impact on the general fund.
Contact
Name: Rep Lenore Hardy Barrett
Phone: (208) 322-1000
Rep JoAn Wood, 322-1000
Sen Jeff Siddoway, 322-1000
STATEMENT OF PURPOSE/FISCAL NOTE H 199