| Passed by the House February 11, 2004 Yeas 92 ________________________________________ Speaker of the House of Representatives Passed by the Senate March 11, 2004 Yeas 36 ________________________________________ President of the Senate | I, Richard Nafziger, Chief Clerk of the House of Representatives of the State of Washington, do hereby certify that the attached is ENGROSSED HOUSE BILL 1677 as passed by the House of Representatives and the Senate on the dates hereon set forth. ________________________________________ Chief Clerk | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 58th Legislature | 2004 Regular Session |
Read first time 02/04/2003. Referred to Committee on Agriculture & Natural Resources.
AN ACT Relating to authorizing a county to exempt certain property used in agriculture from taxation; amending RCW 84.36.630; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
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.