Substitute House Bill (SHB) 1906, now codified under RCW 84.36.630 states that machinery and equipment owned by a farmer and used exclusively in growing and producing agricultural products is exempt from property taxes levied by the state. The farmer will continue to pay local property taxes on the machinery and equipment. The equipment must be used during the calendar year for which the claim for exemption is made. The claim for exemption must be filed annually, on a Department of Revenue form, with the Personal Property Affidavit by April 30. This exemption first applies for the 2003 property taxes. For definitions of farmer and agricultural product refer to RCW 82.04.213.