1557-S2 AAS 4/11/97 S2791.3

2SHB 1557 - S COMM AMD

By Committee on Natural Resources & Parks

                                                    ADOPTED 4/1/97

    Strike everything after the enacting clause and insert the following:

    "NEW SECTION. Sec. 1.  The purpose of this act is to improve fish and wildlife habitat, water quality, and water quantity for the benefit of the public at large.  Private property owners should be encouraged to make voluntary improvements to their property as recommended by governmental agencies without the penalty of paying higher property taxes as a result of those improvements.

NEW SECTION. Sec. 2.  A new section is added to chapter 84.36 RCW to read as follows:

    (1) All improvements to real and personal property that benefit fish and wildlife habitat, water quality, or water quantity are exempt from taxation if the improvements are included under a written conservation plan approved by a conservation district.  The conservation districts shall cooperate with the federal natural resource conservation service, other conservation districts, the department of ecology, the department of fish and wildlife, and nonprofit organizations to assist landowners by working with them to obtain approved conservation plans so as to qualify for the exemption provided for in this section.  As provided in subsection (3) of this section and section 3(2) of this act, a conservation district shall certify that the best management practice benefits fish and wildlife habitat, water quality, or water quantity.  A habitat conservation plan under the terms of the federal endangered species act shall not be considered a conservation plan for purposes of this exemption.

    (2) The exemption shall remain in effect only if improvements identified in the written best management practices agreement are maintained as originally approved or amended.  Improvements made as a requirement to mitigate for impacts to fish and wildlife habitat, water quality, or water quantity are not eligible for exemption under this section.

    (3) A claim for exemption under this section may be filed annually with the county assessor at any time during the year for exemption from taxes levied for collection in the following year when submitted on forms prescribed by the department of revenue developed in consultation with the conservation district.  The landowner shall certify each year that the improvements for which exemption is sought are maintained as originally approved or amended in the written conservation plan.  The claim must contain the certification by the conservation district that the improvements for which exemption is sought were included under a written conservation plan approved by the conservation district including best management practices that benefit fish and wildlife habitat, water quality, or water quantity.

NEW SECTION. Sec. 3.  A new section is added to chapter 89.08 RCW to read as follows:

    (1) For the purpose of identifying property that may qualify for the exemption provided under section 2 of this act, each conservation district shall develop and maintain a list of best management practices that qualify for the exemption.

    (2) Each conservation district shall ensure that the appropriate forms approved by the department of revenue are made available to property owners who may qualify for the exemption under section 2 of this act and shall certify claims for exemption as provided in section 2(3) of this act.

NEW SECTION. Sec. 4.  Section 2 of this act applies to taxes levied for collection in 1998 and thereafter."

2SHB 1557 - S COMM AMD

By Committee on Natural Resources & Parks

                                                   ADOPTED 4/11/97

    On page 1, line 3 of the title, after "programs;" strike the remainder of the title and insert "adding a new section to chapter 84.36 RCW; adding a new section to chapter 89.08 RCW; and creating new sections."

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