---
type: "Bill"
title: "PROPERTY TAXES – Amends existing law to revise provisions regarding a personal property tax exemption for farm equipment and machinery."
description: "PROPERTY TAXES – Amends existing law to revise provisions regarding a personal property tax exemption for farm equipment and machinery."
jurisdiction: "us/states/id"
legislature: "Idaho Legislature"
session: "2019"
identifier: "H 87"
citation: "Idaho H 87 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 1
action_count: 18
vote_count: 2
first_action: "2019-02-01"
last_action: "2019-03-07"
source: "openstates"
source_identifier: "ocd-bill/24fbaf94-ffa2-46c9-9479-1175b0815280"
source_url: "http://legislature.idaho.gov/sessioninfo/2019/legislation/H0087/"
source_hash: "6a3bde06d1531fa07f142ab5f6a8f06223462db7aa8b3076577703b58b670c32"
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 87 (2019) — PROPERTY TAXES – Amends existing law to revise provisions regarding a personal property tax exemption for farm equipment and machinery.

## 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/2019/legislation/H0087.pdf)

## Votes

- Read Third Time in Full – — **67–1** (pass) · upper
- Read third time in full – — **30–3** (pass) · lower

## Sponsors

- REVENUE AND TAXATION COMMITTEE — primary (organization)

## Timeline

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

- **2019-02-01** Introduced, read first time, referred to JRA for Printing `introduction`
- **2019-02-04** Reported Printed and Referred to Revenue & Taxation
- **2019-02-06** Reported out of Committee with Do Pass Recommendation, Filed for Second Reading `committee-passage-favorable`
- **2019-02-07** Read second time; Filed for Third Reading
- **2019-02-08** U.C. to hold place on third reading calendar until Monday, February 11, 2019
- **2019-02-11** Read Third Time in Full – PASSED - 67-1-2AYES – Abernathy, Addis, Amador, Anderson, Anderst, Andrus, Armstrong, Barbieri, Blanksma, Boyle, Chaney, Christensen, Clow, Collins, Crane, Davis, Dayley, DeMordaunt, Dixon, Ehardt, Ellis, Erpelding, Furniss, Gannon, Gestrin, Gibbs, Giddings, Goesling, Green(18), Harris, Hartgen, Holtzclaw, Horman, Kauffman, Kerby, Kingsley, Lickley, Marshall, Mason, McCrostie, Mendive, Monks, Moon, Moyle, Nichols, Palmer, Raybould, Raymond, Ricks, Rubel, Scott, Shepherd, Smith, Stevenson, Syme, Toone, Troy, Vander Woude, Wagoner, Wintrow, Wisniewski, Wood, Young, Youngblood, Zito, Zollinger, Mr. SpeakerNAYS – BerchAbsent – Chew, Green(2)Floor Sponsors - Moyle & AnderstTitle apvd - to Senate `reading-3, passage`
- **2019-02-12** Received from the House passed; filed for first reading
- **2019-02-12** Introduced, read first time; referred to: Local Government & Taxation `introduction`
- **2019-02-21** Reported out of Committee with Do Pass Recommendation; Filed for second reading `committee-passage-favorable`
- **2019-02-22** Read second time; filed for Third Reading
- **2019-02-28** Read third time in full – PASSED - 30-3-2AYES – Agenbroad, Anthon, Bair, Bayer, Brackett, Buckner-Webb, Burgoyne, Burtenshaw, Cheatham, Crabtree, Grow, Guthrie, Harris, Heider, Hill, Jordan, Lakey, Lee, Lent, Lodge, Martin, Mortimer, Nye, Patrick, Souza, Stennett, Thayn, Vick, Ward-Engelking, WinderNAYS – Johnson, Nelson, WoodwardAbsent and excused – Den Hartog, RiceFloor Sponsor - LeeTitle apvd - to House `reading-3, passage`
- **2019-03-01** Returned from Senate Passed; to JRA for Enrolling
- **2019-03-04** Reported Enrolled; Signed by Speaker; Transmitted to Senate
- **2019-03-05** Received from the House enrolled/signed by Speaker
- **2019-03-05** Signed by President; returned to House
- **2019-03-06** Returned Signed by the President; Ordered Transmitted to Governor
- **2019-03-07** Delivered to Governor at 10:50 a.m. on March 6, 2019
- **2019-03-07** Reported Signed by Governor on March 7, 2019 Session Law Chapter 53 Effective: 01/01/2019 SECTION 1 & 2; 01/01/2020 SECTION 3 & 4 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/24fbaf94-ffa2-46c9-9479-1175b0815280`. Confidence: reported (aggregated from official Idaho legislature records).