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H0215...............................................by REVENUE AND TAXATION
PROPERTY TAX - LAND - WILDLIFE PROTECTION - 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 as land used to protect
wildlife and wildlife habitat; to require that the management plan shall
include controlling noxious weeds; to require an annual progress report on
management of the target species and controlling noxious weeds when making
subsequent annual application under this section; 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.
02/20 House intro - 1st rdg - to printing
02/21 Rpt prt - to Rev/Tax
02/27 Rpt out - rec d/p - to 2nd rdg
02/28 2nd rdg - to 3rd rdg
03/01 3rd rdg - PASSED - 66-0-4
AYES -- Anderson, Andrus, Barrett, Bayer, Bedke, Bell, Bilbao, Block,
Bock, Bolz, Brackett, Bradford, Chadderdon, Chavez, Chew, Clark,
Collins, Crane, Durst, Edmunson, Eskridge, Hagedorn, Hart, Harwood,
Henbest, Henderson, Jaquet, Killen, King, Kren, Labrador, LeFavour,
Loertscher, Luker, Marriott, Mathews, McGeachin, Mortimer, Moyle,
Nielsen, Nonini, Pasley-Stuart, Patrick, Pence, Raybould, Ring,
Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer, Shepherd(2),
Shepherd(8), Shirley, Shively, Smith(30), Smith(24), Snodgrass,
Stevenson, Thayn, Trail, Vander Woude, Wood(27), Wood(35), Mr.
Speaker
NAYS -- None
Absent and excused -- Black, Boe, Lake, Wills
Floor Sponsor - Barrett
Title apvd - to Senate
03/02 Senate intro - 1st rdg - to Loc Gov
03/09 Rpt out - rec d/p - to 2nd rdg
03/12 2nd rdg - to 3rd rdg
03/15 3rd rdg - PASSED - 34-0-1
AYES -- Andreason, Bair, Bilyeu, Broadsword, Burkett, Cameron,
Coiner, Corder, Darrington, Davis, Fulcher, Gannon, Geddes, Goedde,
Hammond, Heinrich, Hill, Jorgenson, Kelly, Keough, Langhorst, Little,
Lodge, Malepeai, McGee, McKague, McKenzie, Pearce, Richardson,
Schroeder, Siddoway, Stegner, Stennett, Werk
NAYS -- None
Absent and excused -- Bastian
Floor Sponsor - Siddoway
Title apvd - to House
03/16 To enrol - Rpt enrol - Sp signed
03/19 Pres signed - To Governor
03/23 Governor signed
Session Law Chapter 168
Effective: 01/01/07
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-ninth Legislature First Regular Session - 2007
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 215
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 SHALL INCLUDE CONTROLLING NOXIOUS WEEDS, TO REQUIRE AN ANNUAL
6 PROGRESS REPORT ON MANAGEMENT OF THE TARGET SPECIES AND CONTROLLING NOX-
7 IOUS WEEDS WHEN MAKING SUBSEQUENT ANNUAL APPLICATION UNDER THIS SECTION,
8 TO PROVIDE AN EXCEPTION TO THE REQUIREMENT TO ANNUALLY FILE THE CONSERVA-
9 TION AGREEMENT OR A COPY OF THE DOCUMENT CREATING THE CONSERVATION EASE-
10 MENT, TO PROVIDE CONDITIONS THAT RESULT IN LOSS OF THE TAX STATUS PROVIDED
11 IN THIS SECTION AND TO MAKE TECHNICAL CORRECTIONS; DECLARING AN EMERGENCY
12 AND PROVIDING RETROACTIVE APPLICATION.
13 Be It Enacted by the Legislature of the State of Idaho:
14 SECTION 1. That Section 63-605, Idaho Code, be, and the same is hereby
15 amended to read as follows:
16 63-605. LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT. (1) For the
17 tax year commencing January 1, 2007, an application for appraisal, assessment
18 and taxation under this section as land actively devoted to agriculture pursu-
19 ant to section 63-604, Idaho Code, shall be filed in the office of the county
20 assessor on or before the fourth Monday in June 2007. For the tax year com-
21 mencing January 1, 2008, and for each and every year thereafter, an applica-
22 tion for appraisal, assessment and taxation under this section as land activ-
23 ely devoted to agriculture pursuant to section 63-604, Idaho Code, shall be
24 filed in the office of the county assessor between January 1 and April 15 of
25 each year for which the requested tax status is to apply. Land eligible for
26 this tax status is land which is either:
27 (1a) Owned and used for wildlife habitat by a private, nonprofit corpora-
28 tion which corporation has a recognized tax exempt status under section
29 501(c)(3) of the iInternal rRevenue cCode, and which corporation qualifies
30 for exemption status under section 63-602C, Idaho Code, and which corpora-
31 tion is dedicated to the conservation of wildlife or wildlife habitat; or
32 (2b) Being managed pursuant to a conservation easement or a conservation
33 agreement, as defined in this section and which easement or agreement has
34 been entered into with a private, nonprofit corporation which has a tax
35 exempt status under section 501(c)(3) of the iInternal rRevenue cCode,
36 which corporation qualifies for exemption status under section 63-602C,
37 Idaho Code, and which land formerly qualified, for three (3) consecutive
38 years immediately preceding management of the land pursuant to a conserva-
39 tion easement or a conservation agreement, as land actively devoted to
40 agriculture pursuant to section 63-604, Idaho Code, dry grazing land or
41 waste pursuant to rule, shall be eligible for appraisal, assessment and
42 taxation as agricultural property, dry grazing land or waste pursuant to
43 rule.
2
1 (2) As used in this section, "conservation agreement" means a written
2 document between a private, nonprofit corporation enumerated in subsection (1)
3 of this section and the landowner which defines wildlife, flora or fauna or
4 freshwater biota to be protected and outlines a minimum of a ten (10) year
5 management plan to protect target species and to control noxious weeds in
6 accordance with Idaho noxious weed law in chapter 24, title 22, Idaho Code.
7 Progress in managing the target species and controlling noxious weeds shall be
8 monitored and an annual progress report shall be submitted each year along
9 with the application filed as required in this section.
10 (3) The conservation agreement or a copy of the document creating the
11 conservation easement shall be filed with the county assessor by April 15 of
12 the year for which application for the tax status is claimed made. Following
13 initial approval of an application in any tax year, for each subsequent, con-
14 secutive year in which application is made and the tax status is claimed, it
15 shall not be necessary to resubmit the conservation agreement or a copy of the
16 document creating the conservation easement unless the agreement or easement
17 document has been amended. In the event the document is amended, the amended
18 version shall be submitted with that year's application.
19 (4) Failure to file an application for each year that tax status under
20 this section is claimed, or failure to annually document progress in managing
21 the target species and controlling noxious weeds as required in subsection (2)
22 of this section, shall result in loss of the tax status provided in this sec-
23 tion.
24 SECTION 2. An emergency existing therefor, which emergency is hereby
25 declared to exist, this act shall be in full force and effect on and after its
26 passage and approval, and retroactively to January 1, 2007.
STATEMENT OF PURPOSE
RS 17061
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 215