BILL REQ. #:  S-0932.1 

Read first time 02/04/2003.   Referred to Committee on Agriculture.

     AN ACT Relating to authorizing a county to exempt certain property used in agriculture from taxation; and amending RCW 84.36.630.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   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) The legislative authority of a county may exempt all machinery and equipment owned by a farmer that is personal property and used exclusively in growing and producing agricultural products during the calendar year in which the claim for exemption is made from the county property tax under RCW 84.52.043(1). 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.