1677 AMH SEHL H4463.3

HB 1677 - H AMD 782

By Representative Sehlin

ADOPTED 02/11/2004

Strike everything after the enacting clause and insert the following:

"NEW SECTION. Sec. 1. The legislature finds that the state's highly productive and efficient agriculture sector is composed predominately of family owned and managed farms; the number of family farms and the total amount of land used for agricultural purposes is decreasing; the environment is positively impacted when land is used for agricultural purposes; agricultural land and farms use a proportionally lower amount of a county's services that residential land or other businesses; and that the positive environmental impacts of agriculture are particularly important in urban areas.

Sec. 2. RCW 84.36.630 and 2003 c 302 s 7 are each amended 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) In a county that does not satisfy the definition of a "rural county" under RCW 82.14.370, all machinery and equipment owned by a farmer that is personal property is exempt from property taxes levied for any county purpose, if it is used exclusively in growing and producing agricultural products during the calendar year in which the claim for exemption is made. The property that may be exempted under this subsection (2) must be the same property exempted under subsection (1) of this section.

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

(((3))) (4) A claim for the exemptions under subsections (1) and (2) of this section shall be filed with the county assessor together with the 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."

--- END ---