Idaho 2018 Session Status: Enacted

H 594 — PROPERTY TAX EXEMPTION – Amends existing law to revise the definition of “agricultural equipment and machinery” for property tax-exemption purposes.

Last action — Reported Signed by Governor on March 27, 2018 Session Law Chapter 297 Effective: Retroactive to 01/01/2018 SECTION 1; 01/01/2020 SECTION 2 & 3

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 14, 2018. Enacted.

Prognosis

Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

57 added · 30 removed

57 line(s) added, 30 removed.

→
Previous
Latest
594 BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO PROPERTY EXEMPT FROM TAXATION;
594, As Amended in the Senate BY REVENUE AND TAXATION COMMITTEE AN ACT RELATING TO PROPERTY EXEMPT FROM TAXATION;
AMENDING SECTION 63-602EE, IDAHO CODE, TO REVISE THE DEFINITION OF "AGRICULTURAL MACHINERY AND EQUIPMENT";
AMENDING SECTION 63-602EE, IDAHO CODE, TO REVISE THE DEFINITION OF "AGRICULTURAL MACHINERY AND EQUIP- MENT";
AND DECLARING AN EMERGENCY AND PROVIDING RETROACTIVE AP- PLICATION.
REPEALING SECTION 63-602EE, IDAHO CODE, RELATING TO CERTAIN TANGIBLE PERSONAL PROPERTY EXEMPT FROM TAXATION;
AMENDING CHAPTER 6, TITLE 63, IDAHO CODE, BY THE ADDITION OF A NEW SECTION 63-602EE, IDAHO CODE, TO PROVIDE THAT CERTAIN TANGIBLE PERSONAL PROPERTY IS EXEMPT FROM TAXATION;
AND DECLARING AN EMERGENCY, PROVIDING RETROACTIVE APPLICA- TION AND PROVIDING EFFECTIVE DATES.
An emergency existing therefor, which emergency is hereby declared to exist, this act shall be in full force and effect on and after its passage and approval, and retroactively to January 1, 2018.
That Section 63-602EE , Idaho Code, be, and the same is hereby repealed.
SECTION 3.
That Chapter 6, Title 63, Idaho Code, be, and the same is hereby amended by the addition thereto of a NEW SECTION , to be known and des- ignated as Section 63-602EE, Idaho Code, and to read as follows:
63-602EE.
PROPERTY EXEMPT FROM TAXATION -- CERTAIN TANGIBLE PERSONAL PROPERTY.
The following property is exempt from taxation:
class 2 property that is agricultural machinery and equipment and exclusively used in agri- culture during the immediately preceding tax year.
For purposes of this sec- tion:
(1) "Agricultural machinery and equipment" shall mean any machinery and equipment that is used in:
(a) Production of field crops including, but not limited to, grains, feed crops, fruits and vegetables or the production of or caring for nursery stock as defined in section 22-2302, Idaho Code;
or (b) The grazing, feeding or raising of livestock, fur-bearing animals, fish, fowl and bees to be sold or used as part of a net profit-making agricultural enterprise or dairy.
(2) Buildings shall not be considered to be agricultural machinery and equipment.
SECTION 4.
An emergency existing therefor, which emergency is hereby declared to exist, Section 1 of this act shall be in full force and effect on and after passage and approval, and retroactively to January 1, 2018.
Sec- tions 2 and 3 of this act shall be in full force and effect on and after Jan- uary 1, 2020.
⬇ Download PDF
View plain text versions (2)

Action History

  1. Reported Signed by Governor on March 27, 2018 Session Law Chapter 297 Effective: Retroactive to 01/01/2018 SECTION 1; 01/01/2020 SECTION 2 & 3

  2. Delivered to Governor at 5:17 p.m. on March 22, 2018

  3. Returned Signed by the President; Ordered Transmitted to Governor

  4. Signed by President; returned to House

  5. Received from the House enrolled/signed by Speaker

  6. Reported Enrolled; Signed by Speaker; Transmitted to Senate

  7. Rules Suspended: Ayes 58 Nays 0 Abs/Excd 12, read in full as required – PASSED - 58-0-12AYES – Amador, Anderson, Armstrong, Bell, Blanksma, Boyle, Burtenshaw, Cheatham, Chew, Clow, Collins, Crane, Dayley, Dixon, Ehardt, Erpelding, Gannon(17), Gannon(5), Gestrin, Gibbs, Harris, Hartgen, Holtzclaw, Horman, Kauffman, King, Kingsley, Kloc(Tway), Malek, Manwaring, McCrostie, McDonald, Mendive, Miller, Monks, Moon, Moyle, Nate, Packer, Perry, Raybould, Redman, Rubel, Scott, Shepherd, Smith, Stevenson, Syme, Thompson, Toone, Troy, VanOrden, Vander Woude, Wagoner, Wood, Youngblood, Zollinger, Mr. SpeakerNAYS – NoneAbsent – Anderst, Barbieri, Chaney, DeMordaunt, Giddings, Hanks, Kerby, Loertscher, Luker, Palmer, Wintrow, ZitoFloor Sponsor - MoyleTitle apvd - to enrol

  8. Read first time as amended in Senate; Filed for Second Reading

  9. Reported Engrossed; Filed for First Reading of Engrossed Bills

  10. Bills as Amended Referred to JRA for Engrossing

  11. House Concurred in Senate Amendments

  12. Returned from the Senate Amended; Held at Desk

  13. Rules Suspended (2/3 Vote - Read in full as required) – PASSED - 33-0-2AYES – Agenbroad, Anthon, Bair, Bayer, Brackett, Buckner-Webb, Burgoyne, Crabtree, Den Hartog, Foreman, Guthrie, Hagedorn, Harris, Heider, Johnson, Jordan, Keough, Lakey, Lee, Lodge, Martin, Mortimer, Nonini, Nye, Patrick, Potts, Rice, Siddoway, Souza, Stennett, Thayn, Vick, WinderNAYS – NoneAbsent and excused – Hill, Ward-EngelkingFloor Sponsor - No sponsor data.Title apvd - to House

  14. Read first time as amended in the Senate; Filed for Second Reading

  15. Amendments reported printed

  16. Reported out as amended; filed for first reading

  17. Amendments ordered printed

  18. Placed in the Committee of the Whole

  19. Reported out of committee; to 14th Order for amendment

  20. Introduced, read first time; referred to: Local Government & Taxation

  21. Received from the House passed; filed for first reading

  22. Read Third Time in Full – PASSED - 69-0-1AYES – Amador, Anderson, Anderst, Armstrong, Barbieri, Bell, Blanksma, Boyle, Burtenshaw, Chaney, Cheatham, Chew, Clow, Collins, Crane, Dayley, DeMordaunt, Dixon, Ehardt, Erpelding, Gannon(17), Gannon(5), Gibbs, Giddings, Hanks, Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, King, Kingsley, Kloc(Tway), Loertscher, Luker, Malek(Widmyer), Manwaring, McCrostie, McDonald, Mendive, Miller, Monks, Moon, Moyle, Nate, Packer, Palmer, Perry, Raybould, Redman, Rubel, Scott, Shepherd, Smith, Stevenson, Syme, Thompson, Toone, Troy(Goesling), VanOrden, Vander Woude, Wagoner, Wintrow, Wood, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – NoneAbsent – GestrinFloor Sponsor - AnderstTitle apvd - to Senate

  23. U.C. to hold place on third reading calendar one legislative day

  24. Read second time; Filed for Third Reading

  25. Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

  26. Reported Printed and Referred to Revenue & Taxation

  27. Introduced, read first time, referred to JRA for Printing

Sponsors

  • REVENUE AND TAXATION COMMITTEE · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 104 not signed on

Sponsors (1)

  • REVENUE AND TAXATION COMMITTEE

Co-sponsors (0)

None.

Not signed on (104)

104 members have not signed on to this bill.

Show all 104 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation agriculture
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors H 594?
H 594 is sponsored by REVENUE AND TAXATION COMMITTEE.
What is the current status of H 594?
This bill has been enacted into law. Introduced February 14, 2018. Enacted.
Where can I track H 594?
Track H 594 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on H 594

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of H 594

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →