---
type: "Bill"
title: "PROPERTY TAX EXEMPTION – Amends existing law to revise the definition of “agricultural equipment and machinery” for property tax-exemption purposes."
description: "PROPERTY TAX EXEMPTION – Amends existing law to revise the definition of “agricultural equipment and machinery” for property tax-exemption purposes."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2018"
identifier: "H 594"
citation: "Idaho H 594 (2018)"
classification: ["bill"]
subjects: ["AGRICULTURE", "AGRICULTURE", "EQUIPMENT", "EQUIPMENT", "PROPERTY", "PROPERTY", "TAX AND TAXATION", "PROPERTY", "TAX AND TAXATION", "PROPERTY"]
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 27
vote_count: 3
first_action: "2018-02-14"
last_action: "2018-03-27"
source: "openstates"
source_identifier: "ocd-bill/11ccf8d7-6d2d-4d8f-99c9-a2c161a3c1a0"
source_url: "http://legislature.idaho.gov/sessioninfo/2018/legislation/H0594/"
source_hash: "1c7b8934c856c889eb959bfe1c8e074898471f0040334785b6de59c3e03f1b21"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-id"]
---

# Idaho H 594 (2018) — PROPERTY TAX EXEMPTION – Amends existing law to revise the definition of “agricultural equipment and machinery” for property tax-exemption purposes.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://legislature.idaho.gov/wp-content/uploads/sessioninfo/2018/legislation/H0594.pdf)
2. **Engrossment 1** (committee substitute) — [source](http://legislature.idaho.gov/wp-content/uploads/sessioninfo/2018/legislation/H0594E1.pdf)

## Votes

- Rules Suspended (2/3 Vote Read in full as required) – — **33–0** (pass) · upper
- Rules Suspended: Ayes 58 Nays 0 Abs/Excd 12, read in full as required – — **58–0** (pass) · lower
- Read Third Time in Full – — **69–0** (pass) · upper

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-02-14** Introduced, read first time, referred to JRA for Printing `introduction`
- **2018-02-15** Reported Printed and Referred to Revenue & Taxation
- **2018-02-26** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2018-02-27** Read second time; Filed for Third Reading
- **2018-02-28** U.C. to hold place on third reading calendar one legislative day
- **2018-03-01** 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 `reading-3, passage`
- **2018-03-02** Received from the House passed; filed for first reading
- **2018-03-02** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2018-03-20** Reported out of committee; to 14th Order for amendment
- **2018-03-21** Placed in the Committee of the Whole
- **2018-03-21** Amendments ordered printed
- **2018-03-21** Reported out as amended; filed for first reading
- **2018-03-21** Amendments reported printed
- **2018-03-21** Read first time as amended in the Senate; Filed for Second Reading
- **2018-03-21** 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 `reading-3, passage`
- **2018-03-22** Returned from the Senate Amended; Held at Desk
- **2018-03-22** House Concurred in Senate Amendments
- **2018-03-22** Bills as Amended Referred to JRA for Engrossing
- **2018-03-22** Reported Engrossed; Filed for First Reading of Engrossed Bills
- **2018-03-22** Read first time as amended in Senate; Filed for Second Reading
- **2018-03-22** 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 `reading-3, passage`
- **2018-03-22** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2018-03-22** Received from the House enrolled/signed by Speaker
- **2018-03-22** Signed by President; returned to House
- **2018-03-22** Returned Signed by the President; Ordered Transmitted to Governor
- **2018-03-23** Delivered to Governor at 5:17 p.m. on March 22, 2018
- **2018-03-27** 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 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/11ccf8d7-6d2d-4d8f-99c9-a2c161a3c1a0`. Confidence: reported (aggregated from official Idaho legislature records).