CERTIFICATION OF ENROLLMENT

ENGROSSED HOUSE BILL 1677



58th Legislature
2004 Regular Session

Passed by the House February 11, 2004
  Yeas 92   Nays 0


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Speaker of the House of Representatives


Passed by the Senate March 11, 2004
  Yeas 36   Nays 12



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President of the Senate
CERTIFICATE

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.



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Chief Clerk
Approved 









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Governor of the State of Washington
FILED







Secretary of State
State of Washington


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ENGROSSED HOUSE BILL 1677
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Passed Legislature - 2004 Regular Session
State of Washington58th Legislature2004 Regular Session

By Representatives Shabro, Newhouse, Bailey, Roach, Bush, Boldt, Chandler, Linville, Quall and McDermott

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.

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