1677 AMS AG S2745.1

HB 1677 - S COMM AMD

By Senator

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 counties may be interested in preserving agricultural land and farm jobs.

Sec. 2. RCW 84.36.630 and 2001 2nd sp.s. c 24 s 1 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) 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, as long as the legislative authority of the county has made a declaration of public policy declaring its intent to preserve agricultural land and farms exempting farmers from these taxes. If the county legislative authority has exempted machinery and equipment under this subsection (2), the county cannot disallow the exemption at a later time. 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 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."

HB 1677 - S COMM AMD

By Senator

On page 1, line 2 of the title, after "taxation;" strike the remainder of the title and insert "amending RCW 84.36.630; and creating a new section."

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