SUBSTITUTE HOUSE BILL 1906





                        57th Legislature

            2001 Second Special Legislative Session


Passed by the House June 4, 2001

  Yeas 88   Nays 0




Speaker of the House of Representatives




Speaker of the House of Representatives





Passed by the Senate June 21, 2001

  Yeas 26   Nays 11



We, Timothy A. Martin and Cynthia Zehnder, Co-Chief Clerks of the House of Representatives of the State of Washington, do hereby certify that the attached is SUBSTITUTE HOUSE BILL 1906  as passed by the House of Representatives and the Senate on the dates hereon set forth.




                          Chief Clerk




                          Chief Clerk

President of the Senate




Approved Place Style On Codes above, and Style Off Codes below.               




Governor of the State of Washington

                   Secretary of State

                  State of Washington

H-2229.1  _______________________________________________


                    SUBSTITUTE HOUSE BILL 1906



           Passed Legislature - 2001 2nd Special Session


State of Washington      57th Legislature     2001 Regular Session


By House Committee on Finance (originally sponsored by Representatives Linville, G. Chandler, Schoesler, Haigh, B. Chandler, Hunt, Morris, Kirby, Grant, Jackley, Cox, Hatfield, Mielke, Armstrong, Delvin, Mulliken, Sump, McMorris, Barlean, Pflug, Kessler, Pearson and Conway)


Read first time 03/08/2001.  Referred to Committee on .

Exempting farming machinery and equipment from the state property tax.

    AN ACT Relating to the exemption of machinery and equipment used in farming operations from the state property tax and preventing a shift of property taxes; adding a new section to chapter 84.36 RCW; adding a new section to chapter 84.55 RCW; and creating a new section.




    NEW SECTION.  Sec. 1.  A new section is added to chapter 84.36 RCW to read as follows:

    (1) All machinery and equipment owned by a farmer that is personal property is exempt from property taxes levied for any state purpose if it is used exclusively in growing and producing agricultural products during the calendar year for which the claim for exemption is made.

    (2) "Farmer" has the same meaning as defined in RCW 82.04.213.

    (3) A claim for exemption under this section shall be filed with the county assessor together with the verified statement required under RCW 84.40.190, for exemption from taxes payable the following year.  The claim shall be made solely upon forms as prescribed and furnished by the department of revenue.


    NEW SECTION.  Sec. 2.  A new section is added to chapter 84.55 RCW to read as follows:

    The levy for the state in any year shall be reduced as necessary to prevent exemptions under section 1 of this act from resulting in a higher tax rate than would have occurred in the absence of the exemptions under section 1 of this act.


    NEW SECTION.  Sec. 3.  This act applies to taxes levied for collection in 2003 and every year thereafter.


                            --- END ---