Horse boarder tax exemption becomes law

OLYMPIA, Wash. -- A new state law that extends tax exemptions for horse boarders was signed into law Wednesday.

The new law will make it easier for those who board horses without breeding them to claim a state property tax exemption under the open space laws, designed to preserve rural areas.

Reps. Bill Hinkle, R-Cle Elum, and Judy Warnick, R-Moses Lake, sponsored the measure, a compromise of their original idea.

The 13th District legislators had tried to allow the same exemption for anyone who keeps farm animals, such as cows and sheep, but doesn't necessarily breed them. That bill was not passed.

The law that did pass requires those property owners to raise the animals for the purposes of making a profit. It also retroactively applies to taxes levied for 2008.

The issue arose last fall when the state Department of Revenue noticed that county assessors had been granting the break inconsistently. Since December, the department has been using a temporary rule that extends the reduction to people raising livestock, but not horse boarders, unless they graze commercially.

The law will take effect July 28.

Warnick owns a horse boarding facility near Moses Lake.