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SECOND
SUBSTITUTE HOUSE BILL 1557
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Passed
Legislature - 1997 Regular Session
AS
AMENDED BY THE SENATE
State of Washington 55th
Legislature 1997 Regular Session
By
Read first time 03/10/97.
Exempting
from taxation and valuation of property improvements used for fish and habitat
restoration and protection and water quantity and quality improvement
programs.
AN
ACT Relating to taxation of property improvements used for fish and wildlife
habitat restoration and protection and water quantity and quality improvement
programs; adding a new section to chapter 84.36 RCW; adding a new section to
chapter 89.08 RCW; and creating new sections.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
NEW
SECTION. Sec. 1. The
purpose of this act is to improve fish and wildlife habitat, water quality, and
water quantity for the benefit of the public at large. Private property owners
should be encouraged to make voluntary improvements to their property as
recommended by governmental agencies without the penalty of paying higher
property taxes as a result of those improvements.
NEW
SECTION. Sec. 2. A
new section is added to chapter 84.36 RCW to read as follows:
(1)
All improvements to real and personal property that benefit fish and wildlife
habitat, water quality, or water quantity are exempt from taxation if the
improvements are included under a written conservation plan approved by a
conservation district. The conservation districts shall cooperate with the
federal natural resource conservation service, other conservation districts,
the department of ecology, the department of fish and wildlife, and nonprofit
organizations to assist landowners by working with them to obtain approved
conservation plans so as to qualify for the exemption provided for in this
section. As provided in subsection (3) of this section and section 3(2) of
this act, a conservation district shall certify that the best management
practice benefits fish and wildlife habitat, water quality, or water quantity.
A habitat conservation plan under the terms of the federal endangered species
act shall not be considered a conservation plan for purposes of this exemption.
(2)
The exemption shall remain in effect only if improvements identified in the
written best management practices agreement are maintained as originally
approved or amended. Improvements made as a requirement to mitigate for
impacts to fish and wildlife habitat, water quality, or water quantity are not
eligible for exemption under this section.
(3)
A claim for exemption under this section may be filed annually with the county
assessor at any time during the year for exemption from taxes levied for
collection in the following year when submitted on forms prescribed by the
department of revenue developed in consultation with the conservation
district. The landowner shall certify each year that the improvements for
which exemption is sought are maintained as originally approved or amended in
the written conservation plan. The claim must contain the certification by the
conservation district that the improvements for which exemption is sought were
included under a written conservation plan approved by the conservation
district including best management practices that benefit fish and wildlife
habitat, water quality, or water quantity.
NEW
SECTION. Sec. 3. A
new section is added to chapter 89.08 RCW to read as follows:
(1)
For the purpose of identifying property that may qualify for the exemption
provided under section 2 of this act, each conservation district shall develop
and maintain a list of best management practices that qualify for the
exemption.
(2)
Each conservation district shall ensure that the appropriate forms approved by
the department of revenue are made available to property owners who may qualify
for the exemption under section 2 of this act and shall certify claims for
exemption as provided in section 2(3) of this act.
NEW SECTION. Sec. 4.
Section 2 of this act applies to taxes levied for collection in 1998 and
thereafter.
