BILL REQ. #: H-0691.3
State of Washington | 63rd Legislature | 2013 Regular Session |
Read first time 01/30/13. Referred to Committee on Finance.
AN ACT Relating to filing requirements for property tax exemption claims for certain improvements to benefit fish and wildlife habitat, water quality, or water quantity; and amending RCW 84.36.255.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 84.36.255 and 1997 c 295 s 2 are each amended 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)) must 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 RCW 89.08.440(2), a conservation district ((shall)) must
initially 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)) is not ((be)) considered a conservation plan for purposes of
this exemption.
(2) The exemption ((shall)) remains 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)) must be filed
annually with the county assessor ((at any time)) on or before October
31st 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)) must certify each subsequent year that the
improvements for which exemption is sought are maintained as originally
approved or amended in the written conservation plan. In the first
filing year, the claim must contain the initial 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. Each
subsequent filing year, the claim must contain a copy of the
conservation district's initial certification made in the first filing
year, along with the landowner's own certification for the current
filing year.