2004 House Bill 5673

Expand agricultural livestock property tax exemptions

Introduced in the House

March 23, 2004

Introduced by Rep. Joe Hune (R-47)

To include “equine and cervidae,” or horses and captive deer, moose, or elk, under the definition of “livestock” in the law that gives favorable property tax treatment to agricultural producers. Also, to establish that a commercial storage, processing, distribution, marketing, or shipping operation may also be considered a part of agricultural operations.

Referred to the Committee on Agriculture and Resource Management

April 20, 2004

Reported without amendment

With the recommendation that the substitute (H-1) be adopted and that the bill then pass.

April 28, 2004

Substitute offered

The substitute passed by voice vote

Amendment offered by Rep. Neal Nitz (R-78)

To grant the agricultural tax exemption to pay-to-hunt farms or game preserves.

The amendment passed by voice vote

Amendment offered by Rep. Neal Nitz (R-78)

To establish that a commercial storage, processing, distribution, marketing, or shipping operation may be considered as part of agricultural operations eligible for the tax exemption, but would not automatically be considered as such, as proposed by the bill.

The amendment passed by voice vote

Amendment offered by Rep. Joe Hune (R-47)

To establish in statute that for purposes of qualifying for an agricultural property tax exemption "livestock" is defined to include, but is not limited to, cattle, sheep, new world camelids, goats, bison, privately owned cervids, ratites, swine, equine, poultry, aquaculture, and rabbits, but does not include dogs and cats. Raising bees, fish, fur-bearing animals would also have the same exemption. (Cervids are captive deer and elk; ratities are a flightless birds including ostriches, emu, rheas, cassowaries, and kiwis; new world camelids include llamas, alpacas, vicuna and guanaco; equine are horses).

The amendment passed by voice vote

Passed in the House 60 to 44 (details)

To establish that the definition of “livestock” in the law that gives favorable property tax treatment to agricultural producers includes, but is not limited to, cattle, sheep, new world camelids, goats, bison, privately owned cervids, ratites, swine, equine, poultry, aquaculture, and rabbits, but not include dogs and cats. The bill also extends the agricultural property tax exemptions to pay-to-hunt animal farm or game preserve. Finally, it would establish that a commercial storage, processing, distribution, marketing, or shipping operation may also be considered a part of agricultural operations. Under current law, "livestock" is not defined, and the exemption also applies to raising bees, fish, fur-bearing animals. These would still be exempt.

Received in the Senate

April 29, 2004

Referred to the Committee on Agriculture, Forestry, and Tourism