H-1977.1  _______________________________________________

                    SUBSTITUTE HOUSE BILL 1557

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By House Committee on Natural Resources (originally sponsored by Representatives Buck, Linville, Crouse, Kastama, Hankins, Grant, Lisk, Doumit, Hatfield, Johnson and Regala)

Read first time 02/20/97.

Exempting from taxation and valuation of property improvements used for fish and habitat restoration and protection and water quantity and quality improvement programs.

    AN ACT Relating to taxation of property improvements used for fish and wildlife habitat restoration and protection and water quantity and quality improvement programs; adding a new section to chapter 84.36 RCW; adding a new section to chapter 89.08 RCW; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

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 real and personal property improvements that benefit fish and wildlife habitat, water quality, or water quantity are exempt from taxation if the improvement is included in a written best management practices agreement as provided in section 3 of this act.

    (2) A claim for exemption under this section may be filed with the county assessor at any time during the year for exemption from taxes payable the following year prescribed by the department of revenue and furnished by the county assessor.

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

    (1) For the purpose of identifying individuals that may qualify for the exemption provided under section 2 of this act, the commission shall keep a current list of landowners that manage property under a written best management practices agreement.  The list may include any written agreement entered into by a landowner and the federal natural resource conservation service, a local conservation district, the department of ecology, or the department of fish and wildlife.  A local conservation district may approve a written agreement entered into by a landowner and a nonprofit entity if the written agreement provides the benefits identified under section 2 of this act.

    (2) The exemption provided under section 2 of this act 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 the exemption under section 2 of this act.

    (3) The commission shall ensure that the appropriate assessor is notified of the landowners who have entered into an agreement under this section.

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