VETO MESSAGE ON HB 2080-S2

                   May 19, 1997

To the Honorable Speaker and Members,

  The House of Representatives of the State of Washington

Ladies and Gentlemen:

     I am returning herewith, without my approval, Second Substitute House Bill No. 2080 entitled:

"AN ACT Relating to agricultural lands with long-term commercial significance for the production of food or other agricultural products;"

     Second Substitute House Bill No. 2080 would have established an additional type of current use valuation for agricultural lands, "Agricultural Lands with Long-Term Commercial Significance."

This would have allowed farmers to discontinue commercial farming and still enjoy the lower taxes associated with agricultural land.  If such a land owner were to later withdraw the land from this new classification, the owner would not be subject to paying the back taxes that would otherwise have been paid under a different land classification (as current law requires).  In essence this land gives a substantial tax break and encourages farms to be held for speculation and future development, rather than worked.

     I understand the need to give land owners more choices and rewards in exchange for growth management.  However, this statute would establish a bad precedent by allowing a relatively small number of property owners to avoid paying several years of saved taxes, interest on the tax savings, and avoidance of a penalty for early withdrawal if they later develop their agricultural land. 

     I prefer the favorable treatment agricultural lands receive in sections 31, 32, and 33 of Engrossed Senate Bill 6094 that was recommended by the Land Use Commission.

     For these reasons, I have vetoed Second Substitute House Bill No. 2080 in its entirety.

                   Respectfully submitted,

                   Gary Locke

                   Governor