T63CH6
Title 63 > T63CH6
Sections (41)
63-601
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-601. All property subject to taxation. All property within the jurisdiction of this state, not expressly exempted, is subject to assessment and taxation. History: [63-601 added 1996, ch. 98, sec. 7, p. 348.]
63-602
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602. Property exempt from taxation. (1) Property shall be exempt from taxation as provided in titles 21, 22, 25, 26, 31, 33, 39, 41, 42, 49, 50, 67 and 70, Idaho Code, and in chapters 6, 24, 30, 35 and 45, title 63 , Idaho Code; provided, that no deduction shall be made in assessment of shares of capital stock of any corporation or association for exemptions claimed under this section, and provided further, that the term full cash value wherever used in this act shall mean the actual assessed value of the property as to which an exemption is claimed. (2) The use of the word exclusive or exclusively in this chapter shall mean used exclusively for any one (1) or more, or any combination, of the exempt purposes provided hereunder and property used for more than one (1) exempt purpose, pursuant to the provisions of sections 63-602A through 63-602OO , Idaho Code, shall be exempt from taxation hereunder as long as the property is used exclusively for one (1) or more or any combination of the exempt purposes provided hereunder. (3) All exemptions from property taxation claimed shall be approved annually by the board of county commissioners or unless otherwise provided: (a) Exemptions pursuant to sections 63-602A , 63-602F , 63-602I , 63-602J , 63-602L (1), 63-602M , 63-602N , 63-602R , 63-602S , 63-602U , 63-602V , 63-602W , 63-602Z , 63-602DD (1), 63-602EE , 63-602OO , 63-2431 , 63-3502 , 63-3502A and 63-3502B , Idaho Code, do not require application or approval by the board of county commissioners. For all other exemptions in title 63 , Idaho Code, the process of applying is as specified in the exemption statutes or, if no process is specified and application is necessary to identify the property eligible for the exemption, annual application is required. Exemptions in other titles require no application. (b) For exemptions that require an application, provided such exemptions are for property otherwise subject to assessment by the county assessor, the application must be made to the county commissioners by April 15 and the taxpayer and county assessor must be notified of any decision by May 15, unless otherwise provided by law. The decision of the county commissioners and any subsequent assessment notices sent to the taxpayer may be appealed to the county board of equalization pursuant to sections 63-501 and 63-501A , Idaho Code. (c) For exemptions that require an application, provided such exemptions are for property otherwise subject to assessment by the state tax commission, application for exemption shall be included with the annual operator’s statement as required pursuant to section 63-404 , Idaho Code. Notice of the decision and its effect on the assessment will be provided in accordance with procedures specified in chapter 4, title 63 , Idaho Code. Appeals shall be made to the state tax commission in accordance with section 63-407 , Idaho Code. (4) An owner of property that i
63-602A
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602A. Property exempt from taxation — Government property. (1) The following property is exempt from taxation: property belonging to the United States, except when taxation thereof is authorized by the congress of the United States; property belonging to the state of Idaho; property belonging to a federally recognized Indian tribe, as defined in section 67-4001 , Idaho Code, which property is situated within the boundaries of the reservation of the Indian tribe; and property belonging to any county or municipal corporation or school district within this state. (2) However, inventory property acquired under agricultural credit programs of the consolidated farm service agency of the United States department of agriculture shall be subject to taxation as other property in the county. (3) However, unimproved real property of more than ten (10) contiguous acres owned in fee simple by the department of fish and game shall be subject to a fee in lieu of property taxes contingent upon the following conditions and requirements: (a) The fee in lieu of property taxes shall not exceed the property tax for the property at the time of acquisition by the department of fish and game, unless the property tax rate for the property shall have been increased. (b) The department shall determine and identify the parcels of property and their current use as qualified under the provisions of this chapter. The department shall consult with the appropriate county treasurer and determine the fee to be paid on the property and credited continuously to the county current expense fund. The fee shall be an amount equal to the property tax the property would generate if assessed as agricultural property. (c) Any future increase in the fee paid in lieu of property taxes shall be determined by the amount of property taxes the property would generate if assessed as agricultural property. The increase may be determined by the department working cooperatively with the appropriate county assessor. The method used for determining the fee that would be due on department property is to be used only under this subsection and has no other application in any other section of the Idaho Code. (d) The department shall then provide to the assessor of the county where the parcels are located on or before the second Monday of March each year, a listing identifying each parcel of unimproved property by legal description, size and amount of the fee for the preceding calendar year. The treasurer shall prepare and submit a billing for payment based on this information to the department. Once the fee has been determined, payment shall be made by June 20 of that year from moneys appropriated for that purpose. However, if the fees exceed the moneys appropriated for that purpose, the director of the department of fish and game shall calculate the percent reduction that must be made and certify the proportionate reduction to each county
63-602B
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602B. Property exempt from taxation — Religious limited liability companies, corporations or societies. (1) The following property is exempt from taxation: property belonging to any religious limited liability company, corporation or society of this state, used exclusively for and in connection with any combination of religious, educational, or recreational purposes or activities of such religious limited liability company, corporation or society, including any and all residences used for or in furtherance of such purposes. (2) If the entirety of any property belonging to any such religious limited liability company, corporation or society is leased by such owner, or if such religious limited liability company, corporation or society uses the entirety of such property for business or commercial purposes from which a revenue is derived, then the same shall be assessed and taxed as any other property. If any such property is leased in part or used in part by such religious limited liability company, corporation or society for such business or commercial purposes, the assessor shall determine the value of the entire exempt property, and the value of the part used or leased for such business or commercial purposes, and that part used or leased for such business or commercial purposes shall be taxed as any other property. The Idaho state tax commission shall promulgate rules establishing a method of determining the value of the part used or leased for such business or commercial purposes. If the value of the part used or leased for such business or commercial purposes is determined to be three percent (3%) or less of the value of the entirety, the whole of said property shall remain exempt. If the value of the part used or leased for such business or commercial purposes is determined to be more than three percent (3%) of the value of the entirety, the assessor shall assess such proportionate part of such property, and shall assess the trade fixtures used in connection with the sale of all merchandise for such business or commercial purposes, provided however, that the use or lease of any property by any such religious limited liability company, corporation or society for athletic or recreational facilities, residence halls or dormitories, meeting rooms or halls, auditoriums, or club rooms for and in connection with the purposes for which such religious limited liability company, corporation or society is organized, shall not be deemed a business or commercial purpose, even though fees or charges be imposed and revenue derived therefrom. History: [63-602B added 1996, ch. 98, sec. 7, p. 349; am. 2007, ch. 38, sec. 1, p. 95; am. 2008, ch. 50, sec. 1, p. 122.]
63-602C
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602C. Property exempt from taxation — Fraternal, benevolent, or charitable limited liability companies, corporations or societies. The following property is exempt from taxation: property belonging to any fraternal, benevolent, or charitable limited liability company, corporation or society, the World War veteran organization buildings and memorials of this state, used exclusively for the purposes for which such limited liability company, corporation or society is organized; provided, that if any building or property belonging to any such limited liability company, corporation or society is leased by such owner or if such limited liability company, corporation or society uses such property for business purposes from which a revenue is derived which, in the case of a charitable organization, is not directly related to the charitable purposes for which such charitable organization exists, then the same shall be assessed and taxed as any other property, and if any such property is leased in part or used in part by such limited liability company, corporation or society for such purposes the assessor shall determine the value of the entire building and the value of the part used or leased for commercial purposes. If the value of the part used for commercial purposes is determined to be three percent (3%) or less than the value of the entirety, the whole of said property shall remain exempt. If the value of the part used for commercial purposes is determined to be more than three percent (3%) of the value of the entirety, the assessor shall assess such proportionate part of such building including the value of the real estate as is so leased or used for such purposes, and shall assess the trade fixtures used in connection with the sale of all merchandise; provided however, that the lease or use of any property by any such limited liability company, corporation or society for athletic or recreational facilities, residence halls or dormitories, meeting rooms or halls, auditoriums or club rooms within the purposes for which such limited liability company, corporation or society is organized, shall not be deemed a business or commercial purpose, even though fees or charges be imposed and revenue derived therefrom. History: [63-602C added 1996, ch. 98, sec. 7, p. 349; am. 2003, ch. 8, sec. 3, p. 17; am. 2008, ch. 50, sec. 2, p. 123.]
63-602D
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602D. Property exempt from taxation — Certain hospitals. (1) For the purposes of this section, hospital means a hospital as defined by chapter 13, title 39 , Idaho Code, and includes nonprofit medical clinics as defined in section 39-1319 , Idaho Code, and facilities designated by the centers for medicare and medicaid services of the federal department of health and human services as a critical access hospital or a rural emergency hospital. (2) The following property is exempt from taxation: the real property owned by a nonprofit hospital, a county hospital, a critical access hospital, a rural emergency hospital, or a hospital district that is operated as a hospital and personal property, including medical equipment, owned or leased by a nonprofit hospital, a county hospital, or a hospital district that is located and used in a hospital. (3) In order to receive a property tax exemption, a nonprofit hospital must : (a) Provide documentation showing that it is organized as a nonprofit corporation pursuant to chapter 30, title 30 , Idaho Code, or pursuant to equivalent laws in its state of incorporation; (b) Provide documentation showing that it has received an exemption from taxation from the internal revenue service pursuant to section 501(c)(3) of the Internal Revenue Code; (c) Provide a copy of its internal revenue service form 990 schedule H; and (d) For hospitals that are not facilities designated by the centers for medicare and medicaid services of the federal department of health and human services as critical access hospitals: (i) Provide a copy of its most recent community health needs assessment and its adopted implementation strategy to meet the community health needs identified in the assessment as required by section 26 U.S.C. 501(r); (ii) Provide a copy of its written financial assistance policy and policy related to emergency medical care as required by section 26 U.S.C. 501(r); (iii) Limit the amount charged for emergency or other medically necessary care provided to individuals eligible for assistance under its financial assistance policy pursuant to 26 U.S.C. 501(r); (iv) Make reasonable efforts to determine whether an individual is eligible for its financial assistance policy before engaging in extraordinary collection actions pursuant to 26 U.S.C. 501(r); and (v) Provide a general public benefit to the county in which it is located as measured by its annual community benefit report filed with the board of equalization. (4) If a nonprofit hospital uses property for business purposes from which a revenue is derived that is not directly related to the nonprofit hospital’s exempt purposes, then the property shall be assessed and taxed as any other property. If property is used in part by a nonprofit hospital for such purposes, then the assessor shall determine the value of the entire property and the value of the part used that is not directly related to the nonprof
63-602E
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602E. Property exempt from taxation — Property used for school or educational purposes. (1) The following property is exempt from taxation: all property used exclusively for nonprofit school or educational purposes, property used for charter school purposes, and all property from which no profit is derived and which is held or used exclusively for endowment, building or maintenance purposes of schools or educational institutions. (2) If property is used primarily for nonprofit school purposes or charter school purposes and for business purposes from which a revenue is derived, which revenue is not related to the educational purpose for which the nonprofit school or charter school exists, the assessor shall determine the value of the entire property, of the part used for nonprofit school purposes or charter school purposes, and of the part used for such unrelated business purposes. The portion of the building used for nonprofit school purposes or charter school purposes and for business and administration of the nonprofit school or charter school shall be exempt from taxation. (3) Possessory interests in improvements on state college or state university owned land used exclusively for student housing, college or university operated dining, or other education related purposes approved by the state board of education and board of regents of the university of Idaho as proper for the operation of such state college or university shall be exempt from taxation. History: [63-602E, added 1996, ch. 98, sec. 7, p. 350; am. 2003, ch. 222, sec. 1, p. 574; am. 2006, ch. 366, sec. 1, p. 1104; am. 2010, ch. 254, sec. 2, p. 645.]
63-602F
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602F. Property exempt from taxation. The following property is exempt from taxation: (1) Possessory rights to public lands; (2) Mining claims not patented; (3) All public cemeteries; (4) All public libraries. History: [63-602F added 1996, ch. 98, sec. 7, p. 350.]
63-602G
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602G. Property exempt from taxation — Homestead. (1) For each tax year, the first one hundred twenty-five thousand dollars ($125,000) of the market value for assessment purposes of the homestead as that term is defined in section 63-701 , Idaho Code, or fifty percent (50%) of the market value for assessment purposes of the homestead as that term is defined in section 63-701 , Idaho Code, whichever is the lesser, shall be exempt from property taxation. (2) The exemption allowed by this section may be granted only if: (a) The homestead is owner-occupied and used as the primary dwelling place of the owner. The homestead may consist of part of a multidwelling or multipurpose building and shall include all of such dwelling or building except any portion used exclusively for anything other than the primary dwelling of the owner. The presence of an office in a homestead, which office is used for multiple purposes, including business and personal use, shall not prevent the owner from claiming the exemption provided in this section; and (b) The state tax commission has certified to the board of county commissioners that all properties in the county subject to appraisal by the county assessor have, in fact, been appraised uniformly so as to secure a just valuation for all property within the county; and (c) The owner has certified to the county assessor that: (i) He is making application for the exemption allowed by this section; (ii) The homestead is his primary dwelling place; and (iii) He has not made application in any other county for the exemption and has not made application for the exemption on any other homestead in the county. (d) For the purpose of this section, the definition of owner shall be the same definition set forth in section 63-701 (7), Idaho Code. When an owner, pursuant to the provisions of section 63-701 (7), Idaho Code, is any person who is the beneficiary of a revocable or irrevocable trust, or who is a partner of a limited partnership, a member of a limited liability company, or a shareholder of a corporation, he or she may provide proof of the trust, limited partnership, limited liability company, or corporation in the manner set forth in section 63-703 (4), Idaho Code. (e) Any owner may request in writing the return of all copies of any documents submitted with the affidavit set forth in section 63-703 (4), Idaho Code, that are held by a county assessor, and the copies shall be returned by the county assessor upon submission of the affidavit in proper form. (f) For the purpose of this section, the definition of primary dwelling place shall be the same definition set forth in section 63-701 (8), Idaho Code. (g) For the purpose of this section, the definition of occupied shall be the same definition set forth in section 63-701 (6), Idaho Code. (3) The county assessor of each county shall prescribe and make available forms to be used by a homeowner to apply for th
63-602H
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602H. Value of residential property in certain zoned areas. (1) Residential property located in an area which was previously zoned residential but has been changed to a zone other than residential shall be appraised, assessed and taxed as if such property were in an area zoned residential as long as such property is continuously used by the owner thereof solely for residential purposes. (2) Residential property as used herein is defined as any tract of three (3) acres or less which is used by the owner thereof solely for residential purposes. History: [63-602H added 1996, ch. 98, sec. 7, p. 352.]
63-602I
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602I. Property exempt from taxation — Household goods, wearing apparel and other personal effects in certain cases. The following property is exempt from taxation: all household goods, furniture and furnishings actually in use by the owner in his private home or dwelling place, or temporarily in storage pending delivery by a vendor to him for his personal use, and not for sale or in commercial use, and all wearing apparel and other personal effects held by any person for the exclusive use and benefit of himself or family and not for sale or commercial use. History: [63-602I added 1996, ch. 98, sec. 7, p. 352.]
63-602J
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602J. Property exempt from taxation — Motor vehicles and vessels properly registered. The following property is exempt from taxation: motor vehicles properly registered and for which the required fee has been paid under the provisions of the laws of the state of Idaho, recreational vehicles for which the fees imposed by law have been paid and vessels for which the certificate of registration fees imposed by law have been paid. History: [63-602J added 1996, ch. 98, sec. 7, p. 352.]
63-602L
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602L. Property exempt from taxation — Intangible personal property. (1) The following intangible personal property is exempt from taxation: capital stock and bonds. The deposits in national banks, state banks, and savings and loan associations. Shares and accounts of savings and loan associations, credit unions or associations organized under the laws of the state of Idaho for the purpose of accumulating the savings and funds of their members and lending the same to their members. Goodwill, customer lists, contracts and contract rights, patents, trademarks, custom computer programs as defined in section 63-3616 , Idaho Code, copyrights, trade secrets, franchises, licenses, rights-of-way which are possessory only and not accompanied by title. (2) The commission shall promulgate rules which shall provide for the exclusion of exempt intangible personal property from taxable value of operating property. Such rules shall allow each taxpayer the right to elect one (1) of the following three (3) methods for exclusion of exempt intangible personal property from its taxable value: (a) Separate exclusion of the exempt intangible personal property at the system level value; or (b) Separate exclusion of the exempt intangible personal property at the state allocated value; or (c) Exclusion of the exempt intangible personal property by valuation of only tangible personal property and nonexempt intangible personal property using valuation models which do not impound or include values of the exempt intangible personal property. History: [63-602L, added 1996, ch. 98, sec. 7, p. 353; am. 1998, ch. 400, sec. 4, p. 1254.]
63-602M
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602M. Property exempt from taxation — Certain secured dues and credits. The following property is exempt from taxation: all dues and credits secured by mortgage, trust deed or other liens except as otherwise provided by law. History: [63-602M added 1996, ch. 98, sec. 7, p. 353.]
63-602N
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602N. Property exempt from taxation — Irrigation water and structures — certain property of irrigation districts or canal companies. (1) Water rights for the irrigation of lands are exempt from taxation. (2) Canals, ditches, pipelines, flumes, aqueducts, reservoirs, dams, and any other necessary facility used primarily for the conveyance, storage, or providing of water for the irrigation of lands, are exempt from taxation to the extent irrigation water is thereby conveyed, stored or diverted; provided that if any portion of such property is used for purposes other than irrigation of lands or the conveyance, storage, or providing of water to a nonprofit irrigation company or irrigation district, the assessor shall determine the entire value of such property so used and assess the proportionate part of such property that is devoted to such use. (3) All real and personal property is exempt that is owned, used, operated or occupied: (a) Primarily for the maintenance and operation of any irrigation project or irrigation works or system in conducting the business of furnishing water to landowners, members or shareholders; or (b) By any organization, whether incorporated or unincorporated, heretofore organized or which shall hereafter be organized, for the operation, maintenance, or management of an irrigation project or irrigation works or system and for the purpose of furnishing water to landowners, members or shareholders, the control of which is actually vested in those entitled to the use of the water from such irrigation works or system for the irrigation of lands to which the water from such irrigation works or system is appurtenant, including all title and interest in such property as owner, lessee, or otherwise. Provided, that if any portion of such property is used for commercial purposes by others than its landowners, members or shareholders, the assessor shall determine the entire value of such portion of the property so used and assess the proportionate part of the property that is used for commercial purposes. History: [63-602N added 1996, ch. 98, sec. 7, p. 353; am. 2016, ch. 189, sec. 16, p. 522.]
63-602P
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602P. Property exempt from taxation — Facilities for water or air pollution control. (1) The following property is exempt from taxation: facilities, installations, machinery or equipment, attached or unattached to real property, and designed, installed and utilized in the elimination, control or prevention of water or air pollution, or, in event such facilities, installations, equipment or machinery shall also serve other beneficial purposes and uses, such portion of the assessed valuation thereof as may reasonably be calculated to be necessary for and devoted to elimination, control or prevention of water or air pollution. The state tax commission or county assessor shall determine such exempt portion, and shall not include as exempt any portion of any facilities which have value as the specific source of marketable by-products. (2) If any water corporation, as defined by section 61-125 , Idaho Code, regulated by the Idaho public utilities commission is or has been ordered by the department of environmental quality or the Idaho public utilities commission to install equipment designed and utilized in the elimination, control or prevention of water pollution, the Idaho public utilities commission shall notify the Idaho state tax commission of the percentage such property bears to the total invested plant of the company and said portion shall be exempt from property taxation. Said percentage reported to the Idaho state tax commission by the Idaho public utilities commission may be contested by any person or party at a public hearing held before the Idaho state tax commission. History: [63-602P, added 1996, ch. 98, sec. 7, p. 354; am. 2025, ch. 47, sec. 17, p. 239.]
63-602Q
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602Q. Property exempt from taxation — Certain cooperative telephone lines. The following property is exempt from taxation: cooperative telephone lines from which no profit is derived and upon or over which no fees or tolls are charged or collected. This exemption shall only apply to any cooperative telephone system having twenty-five (25) or less subscribers or users. History: [63-602Q added 1996, ch. 98, sec. 7, p. 354.]
63-602R
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602R. Property exempt from taxation — Agricultural crops. The following property is exempt from property taxation: agricultural crops, whether growing or held for use or sale, while the legal or equitable title remains with the producer, and fruit and nut-bearing trees and grapevines; provided that nothing herein contained shall be construed to exempt timber, forest, forest land, or forest products from the provisions of chapter 17, title 63 , Idaho Code. History: [63-602R added 1996, ch. 98, sec. 7, p. 355.]
63-602S
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602S. Property exempt from taxation — Fruits and vegetables held for human consumption, and seeds, shipped out of the state. (1) Any person, firm or corporation engaged in the storing or processing of fruits or vegetables held for human consumption or shipment of seeds out of the state must file a full declaration of such property as of the assessment date with the county assessor. On any assessment made on fruits and vegetables held for sale for human consumption, or any processed product, thereof, or seeds, in the hands of farmers, producers, or of a processor, or while being transported to or held in storage in a public or private warehouse structure, the board of equalization of the county in which the assessment was made, at its meeting on the first Monday of December as provided by law for equalizing the assessments of personal property on the subsequent personal property assessment roll, shall cancel such assessments in whole or proportionate part on receipt of sufficient documentary proof that the personal property so assessed was actually sold and transported or shipped to another point outside the state of Idaho on or before December 1 of the current year of assessment. No such cancellation shall be made unless such proof be furnished to said board on or before such meeting in such year. (2) Public warehousing is the storing of personal property by any person, firm or corporation regularly engaged in the business of storing such property for hire. (3) Private warehousing is the storage of personal property by any person, firm or corporation which is carrying on the activity of warehousing or storing such property only in the operation of his or its own business. (4) This exemption shall only apply to private storage from and after a notice, describing by address and physical premises, is filed with the county assessor, which notice shall be filed annually. History: [63-602S added 1996, ch. 98, sec. 7, p. 355.]
63-602T
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602T. Property exempt from taxation — Personal property manufactured or processed in this state and actually sold and shipped out of state. (1) Any person, firm, or corporation engaged in the manufacture or processing of personal property in this state which property is stored in a public or private warehouse structure or area must file a full declaration of such property as of the assessment date with the county assessor. On any assessment made on personal property manufactured or processed in this state by person, firms or corporations having a domicile or place of business in Idaho, being stored in a public or private warehouse structure or area, the board of equalization of the county in which such assessment was made, at its meeting on the first Monday of December as provided by law for equalizing the assessments of personal property on the subsequent personal property assessment roll, shall cancel such assessments in whole or proportionate part on receipt of sufficient documentary proof that the personal property so assessed was actually sold and transported or shipped to another point outside the state of Idaho on or before December 1 of the current year of assessment. No such cancellation shall be made unless such proof be furnished to said board on or before such meeting in such year. The term manufactured or processed as used herein refers to personal property which has been fabricated, constructed, assembled, milled or converted into a finished product and is not intended to include any personal property undergoing a stage of manufacture or process prior to the end finished product. (2) Public warehousing is the storing of personal property by any person, firm or corporation regularly engaged in the business of storing such property for hire. (3) Private warehousing is the storage of personal property by any person, firm or corporation which is carrying on the activity of warehousing or storing such property only in the operation of his or its own business. (4) Private or public warehouse area is intended to mean for purposes of this act open storage or place properly identified which is normally used to store personal property by any person, firm or corporation. (5) This exemption shall only apply to a private warehouse, private and public warehousing area from and after a notice, describing by address and physical premises, is filed with the county assessor, which notice shall be filed annually. History: [63-602T added 1996, ch. 98, sec. 7, p. 355.]
63-602U
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602U. Property exempt from taxation — Personal property shipped into the state and stored in a public or private warehouse structure, and designated for shipment out of the state to be considered in transit. (1) Personal property shipped into this state and stored in a public or private warehouse structure, which property is not offered for sale in Idaho and designated for reshipment outside of the state, is considered to be in transit and shall be exempt from taxation. Such property shall not be deprived of exemption because while in storage, awaiting such further shipment, such personal property is labeled, packaged, disassembled, divided, broken in bulk, relabeled, or repackaged, or because the personal property is held for resale to customers outside the state of Idaho. Provided that all personal property claimed to be exempt in transit be labeled as such and shall be designated immediately upon receipt as being in transit upon the books and records of the warehouse, whether public or private, wherein the same is located. The books and records of such storage warehouse shall contain a full, true and correct inventory of all such property, together with the date of receipt of same, the point of origin, the date of its withdrawal, and, if known, the ultimate destination thereof. The books and records pertaining to the storage of any such in transit property shall be opened to inspection by any taxing authority in the state of Idaho having jurisdiction thereof upon reasonable demand having been made. (2) Public warehousing is the storing of personal property by any person, firm or corporation regularly engaged in the business of storing such property for hire. (3) Private warehousing is the storage of personal property by any person, firm or corporation which is carrying on the activity of warehousing or storing such property only in the operation of his or its own business. This exemption shall only apply to private storage from and after a notice, describing by address and physical premises, is filed with the county assessor, which notice shall be filed annually. History: [63-602U added 1996, ch. 98, sec. 7, p. 356.]
63-602V
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602V. Property exempt from taxation — Personal property shipped into the state and stored in the original package. Personal property of any person, firm or corporation, having neither domicile nor place of business in this state, which property upon being brought or shipped into this state is forthwith stored in the original package in a warehouse operated for public use and for hire, shall, while so stored, be deemed in transit and shall be exempt from taxation. History: [63-602V added 1996, ch. 98, sec. 7, p. 357.]
63-602W
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602W. Business inventory exempt from taxation — Business inventory that is a component of real property that is a single family dwelling. The following property is exempt from property taxation: business inventory. For the purpose of this section, business inventory means all items of tangible personal property or other property, including site improvements, described as: (1) All livestock, fur-bearing animals, fish, fowl and bees. (2) All nursery stock, stock-in-trade, merchandise, products, finished or partly finished goods, raw materials, and all forest products subject to the provisions of chapter 17, title 63 , Idaho Code, supplies, containers and other personal property that is held for sale or consumption in the ordinary course of the taxpayer’s manufacturing, farming, wholesale jobbing, or merchandising business. (3) Residential improvements never occupied. Once residential improvements are occupied as defined in section 63-317 , Idaho Code, they shall be subject to the tax provided by section 63-317 , Idaho Code. The provisions of section 63-602Y , Idaho Code, shall not apply to the exemption provided by this subsection. The exemption provided by this subsection applies only to improvements to real property, and only until first occupied. For purposes of this section, the term residential improvements means only: (a) Single family residences; or (b) Residential townhouses; or (c) Residential condominium units. The nonresidential portion of an improvement to real property that is used or is to be used for residential and nonresidential purposes does not qualify for the exemption provided by this section. If an improvement contains multiple residential units, each such unit shall lose the exemption provided in this section when it becomes occupied. (4) Site improvements that are associated with land, such as roads and utilities, on real property held by the land developer, either as owner or vendee in possession under a land sale contract, for sale or consumption in the ordinary course of the land developer’s business until other improvements, such as buildings or structural components of buildings, are completed or the real property is conveyed to a third party. For purposes of this subsection, a transfer of title to real property to a legal entity of which at least fifty percent (50%) is owned by the land developer, the land developer’s original entity or the same principals who owned the land developer’s original entity shall not be considered a conveyance to a third party. For purposes of this subsection, the amount of the exemption shall be the difference between the market value of the land with site improvements and the market value of the land without site improvements as shall be determined by a comparative market analysis of a similarly situated parcel or parcels of real property that have not been improved with such site improvements contemplated by this subsect
63-602X
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602X. Property exempt from taxation — Casualty loss. (1) The following property is exempt from taxation: real and personal property which has been damaged by an event causing casualty loss to all or a portion of the property. The board of equalization on a case-by-case basis shall determine whether to grant an exemption. An exemption granted under this section shall be for the year in which the real or personal property has been damaged or destroyed. Claimants seeking exemption under this section must apply to the county board of equalization. The application must be in writing on a form provided by the county and must identify the claimant, the date of the casualty loss, and the property that has been damaged or destroyed. The application must be filed on or before the end of the county’s normal business hours on the fourth Monday of June of the year in which the casualty loss occurred. If an exemption is granted, the value of the property subject to taxation shall be calculated by dividing the number of days in the year prior to the casualty loss by the number of days in the year and multiplying the resulting quotient by the market value of the property less any applicable exemptions, as of 12:01 a.m. on the first day of January of the tax year. (2) The county board of equalization shall decide whether to grant such claim for exemption on or before the second Monday of July of the year in which the claim is filed. If granted, either in whole or in part, the county board of equalization shall order all necessary adjustments made in the property roll. History: [63-602X, added 1996, ch. 98, sec. 7, p. 357; am. 1997, ch. 117, sec. 20, p. 320.]
63-602Y
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602Y. Property exempt from taxation — Effect of change of status. (1) If any property, real or personal, which is exempted from taxation on the first day of January shall thereafter have a changed status during the year, either by change in ownership or otherwise, in a manner that if the changed status had existed on the first day of January the property would have been taxable at that time, then the property shall be assessed in the following manner: If the status changed before the first day of April, then for its full market value for assessment purposes; if on the first day of April and before the first day of July, then for three-fourths (3/4) of its full market value for assessment purposes; if on the first day of July and before the first day of October, then for one-half (1/2) of its full market value for assessment purposes; and if the status changed on or after the first day of October, then for one-fourth (1/4) of its full market value for assessment purposes. However, if the changed status results from the leasing or rental of property normally constituting business inventory, the same shall be subject to property tax only for the period it is so leased or rented and upon its return to business inventory shall again be exempt. Each owner of such property shall, on the first Monday of November of each year, file with the assessor for the home county of the owner with a copy for every other county involved, a statement listing and sufficiently identifying such property, the counties where it was situated and the periods of the preceding twelve (12) calendar months during which the property was leased or rented within each county. (2) At the time of filing such statement with the assessor of his home county, the owner of such leased or rented property shall provide such assessor with a copy for every other county involved. (3) The assessor of such home county shall ascertain the portion of said preceding twelve (12) calendar months during which such property was leased or rented in the home county and shall enter such property upon the subsequent or missed property roll and the tax collector of the home county shall compute and collect the property tax thereon. The assessor shall indorse the full market value for assessment purposes of each item of such property upon copies of the statement and the owner of the property shall, within five (5) days, furnish an indorsed copy of the owner’s statement to the assessor of each county of the state wherein such property was located during the lease or rental period, and each such other county assessor shall likewise assess and the tax collector shall collect the property taxes due for the portion of the preceding twelve (12) calendar months the leased or rented property was situate in their county. (4) The property taxes due thereon shall be a first and prior lien upon such property and all real and personal property of the owne
63-602Z
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602Z. Exemption from occupancy tax. Any improvement to real property exempt from property taxation under the laws of this state or under the laws of the United States shall be exempt from occupancy taxation. History: [63-602Z added 1996, ch. 98, sec. 7, p. 358.]
63-602AA
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602AA. Property exempt from taxation — Exceptional situations. (1) The following property is exempt or partially exempt from taxation: real and personal property belonging to persons who, because of unusual circumstances that affect their ability to pay the property tax, should be relieved from paying all or part of said tax in order to avoid undue hardship, which undue hardship must be determined by the board of equalization. (2) An exceptional value exemption granted under this section shall be for the current tax year only and property exempted hereunder shall continue to be listed and assessed for the ensuing tax years as other property. (3) Claimants seeking exemption under this section must apply each year to the board of equalization and such claim must be submitted by the fourth Monday of June of the current year. The board of equalization must consider and act on all such claims no later than the second Monday of July. (4) Each person claiming such exemption shall give a sworn statement containing full and complete information of his financial status to such board and shall make true answers to all questions propounded in writing, or otherwise, touching such person’s right to the exemption claimed. The chairman of the board shall have authority to administer oaths to each person appearing as a claimant for such exemption and, in addition to such examination, each claimant shall subscribe to and swear that his answers to questions propounded on written forms to be prescribed by the state tax commission are true, and which sworn statement shall be kept and filed by the clerk of the county board of equalization. The board may, in its discretion and for good cause shown, allow an agent or some person acting for and on behalf of the claimant to make the claim for exemption for any claimant in the manner herein provided, or where a person is unable to make such sworn statement, the person’s spouse, surviving spouse, guardian or personal representative, or other person having knowledge of the facts, may make such sworn statement in his stead. (5) The county board of equalization shall decide and determine from each examination and from each written claim for exemption whether or not such person is entitled to the exemption claimed or to any part thereof, and shall make a record thereof accordingly. History: [63-602AA added 1996, ch. 98, sec. 7, p. 359; am. 2016, ch. 10, sec. 1, p. 10.]
63-602BB
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602BB. Partial exemption for remediated land. (1) During the tax year 1997 and each year thereafter, a site as defined in section 39-7203 , Idaho Code, and qualifying under chapter 72, title 39 , Idaho Code, shall be eligible for property tax exemption not to exceed seven (7) years. (2) Remediated value shall mean market value for assessment purposes of the land on January 1, less the market value for assessment purposes of the land on the January 1 prior to the year in which the remediation was completed. (3) The exemption shall amount to fifty percent (50%) of the remediated land value. The exempted value assessed under this formula shall remain constant throughout the period of the exemption. (4) The exemption allowed by this section may be granted only if: (a) The covenant not to sue as provided in section 39-7207 , Idaho Code, remains in full force and effect for the entire period of exemption; (b) The site remains in the possession of the owner for the entire exemption period. (5) The exemption allowed by this section may be rescinded if: (a) The covenant not to sue as provided in section 39-7207 , Idaho Code, is rescinded by the department; (b) The site is transferred to a new owner. (6) The owner need only make application for the exemption described in this section once over the course of the seven (7) year period. (7) No owner of a site shall be granted the exemption provided in this section if said site has been: (a) Previously granted the exemption provided in this section regardless of whether the entire seven (7) years of the exemption have been used; (b) Denied by the department as a qualifying site pursuant to chapter 72, title 39 , Idaho Code. (8) The legislature declares this exemption to be necessary and just. History: [63-602BB, added 1997, ch. 117, sec. 21, p. 321.]
63-602CC
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602CC. Property exempt from taxation — Qualified equipment utilizing postconsumer waste or postindustrial waste. (1) The following property is exempt from taxation: qualified equipment utilizing postconsumer waste or postindustrial waste used to manufacture products. This exemption shall be granted only if the list of all taxable personal property as described in section 63-302 , Idaho Code, is submitted by the property owner or the agent thereof to the assessor not later than March 15 of each year. Additionally, the requirements of subsection (3) of this section shall be met. (2) As used in this section: (a) Postconsumer waste or postindustrial waste means only those products and materials consisting of metals, paper, glass or plastic generated by businesses or consumers which have served their intended end use or usefulness and either have been or would normally be disposed of as solid waste except for the fact that they are separated from solid waste for purposes of collection, recycling or reuse. Postconsumer waste or postindustrial waste shall not include radioactive waste, as defined in subsection (4)(g) of section 63-3029D , Idaho Code, or hazardous waste, as defined in chapter 44, title 39 , Idaho Code. (b) Product means any material resulting from a manufacturing process and offered for sale to the private or public sector which is composed of at least fifty percent (50%) postconsumer waste or postindustrial waste. Product does not include any shredded material unless such shredded material is incorporated directly into the manufacturing process. (c) Qualified equipment means machinery or equipment located within Idaho which has at least an estimated three (3) years useful life and at least ninety percent (90%) of the total actual production from the equipment during the previous calendar year utilized postconsumer waste or postindustrial waste. Qualified equipment shall not include any machinery or equipment which is used for the collection, as defined herein, of postconsumer waste or postindustrial waste. As used in this section collection means: (i) The acquisition of materials from businesses or the general public through purchase or donation, including the organization of systems for such acquisitions; (ii) The preparation of materials for over-the-road transportation through cleaning, densification by shredding, baling, or any other method, or coalescence, including the organization of systems for such preparation; or (iii) The transportation of postconsumer waste or postindustrial waste between separate geographical locations, including the movement of materials around the manufacturing site. (3) On the list of taxable personal property required by subsection (1) of this section, the property owner, or agent thereof, shall identify all qualified equipment, and all machinery and equipment that does not meet the definitions of qualified equipment. The property owner
63-602DD
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602DD. Manufactured homes used under a dealer’s plate or as a sheep and cow camp. The following property is exempt from taxation: Manufactured homes that are: (1) Manufactured homes eligible to be used under a dealer’s license plate; or (2) Manufactured homes designated as sheep and cow camps. History: [63-602DD, added 2004, ch. 27, sec. 3, p. 44.]
63-602EE
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 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 agriculture during the immediately preceding tax year. For purposes of this section: (1) Agricultural machinery and equipment shall mean any machinery and equipment that is used in: (a) Production or harvest 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, or harvest of their production, to be sold or used as part of a net profit-making agricultural enterprise or dairy. (2) Harvest shall include all activities necessary for a raw agricultural commodity to be put into its most basic salable form and shall also include on-farm storage of the commodity before it is first handled in the primary channels of trade. (3) Buildings shall not be considered to be agricultural machinery and equipment. (4) The provisions of this section shall be broadly interpreted in favor of granting the exemption. History: [63-602EE, added 2018, ch. 297, sec. 3, p. 702; am. 2019, ch. 53, sec. 4, p. 142.]
63-602GG
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602GG. Property exempt from taxation — Low-income housing owned by nonprofit organizations. (1) As provided in this section, low-income housing owned by nonprofit organizations shall be exempt from taxation. (2) In order to qualify as a nonprofit organization under this section, an organization must demonstrate that: (a) It is organized as a nonprofit corporation pursuant to chapter 30, title 30 , Idaho Code, or pursuant to equivalent laws in the applicable state of incorporation; and (b) It has received an exemption from taxation from the internal revenue service pursuant to section 501(c)(3) of the Internal Revenue Code; and (c) No proceeds or tax benefits of the organization or from the low-income housing property owned by the organization shall inure to any individual or for-profit entity other than normal employee compensation. (3) In order to qualify for the exemption provided in this section, the low-income housing property shall meet the following qualifications: (a) Both legal and equitable title to the property is solely owned by the nonprofit organization seeking the exemption and is managed by the owner or a related nonprofit organization qualifying for the exemption set forth in section 63-602C , Idaho Code; and (b) Tenants shall not be evicted based upon their inability to pay for a period of three (3) months if such inability is due to a catastrophic event that is not under the tenant’s control. For purposes of this subsection, catastrophic event means a medical condition or injury in which sudden, serious and unexpected symptoms of illness or injury are sufficiently severe to render the tenant unable to participate in employment and such illness or injury has been certified by one (1) or more licensed physicians and/or psychiatrists or psychologists. The term catastrophic event does not apply to individuals who voluntarily remove themselves from the workforce; and (c) Except for a manager’s unit, all of the housing units in the low-income housing property are dedicated to low-income housing in the following manner: Fifty-five percent (55%) of the units shall be rented to those earning sixty percent (60%) or less of the median income for the county in which the housing is located; twenty percent (20%) of the units shall be rented to those earning fifty percent (50%) or less of the median income of the county in which the housing is located; and twenty-five percent (25%) of the units shall be rented to those earning thirty percent (30%) or less of the median income for the county in which the housing is located. (4) The exemption provided in this section shall not apply: (a) If the project is financed after the effective date of this act and applicable law permits the payment of property taxes with federal or state funds, grants, loans or subsidies; or (b) If the property is receiving federal project-based assistance, as provided by 42 U.S.C. sections 1437f(d)(2), 1
63-602HH
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602HH. Property exempt from taxation — Significant capital investments. (1) The net taxable value of all property of a taxpayer in excess of eight hundred million dollars (25,000,000), by the acquisition or improvement of real or personal property located within the county referred to in subsection (1) of this section. (7) The exemption set forth in this section shall not be available to any taxpayer with respect to a given year who, as of the first day of such year, did not employ or engage on a regular full-time basis, or the equivalent thereof, at least one thousand five hundred (1,500) workers within the county referred to in subsection (1) of this section. (8) Except for the exemption provided for in subsection (4) of section 63-3029B , Idaho Code, no other exemption from property tax or any special assessment provided by the statutes of this state shall be applicable to any property described in subsection (2) of this section with respect to a year in which the exemption set forth in subsection (1) of this section applies to any of the same property. (9) Property exempted under this section shall not be included on any new construction roll prepared by the county assessor in accordance with section 63-301A , Idaho Code. (10) The state tax commission shall adopt all rules that may be necessary to implement this section. History: [63-602HH, added 2005, ch. 284, sec. 1, p. 922; am. 2006, ch. 59, sec. 1, p. 183.]
63-602II
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602II. Property exempt from taxation — Unused infrastructure. (1) It is the intent of this section to preserve infrastructure and encourage economic development in the limited circumstances when a business or other commercial entity ceases to operate on property within a county. (2) Following notice as prescribed in section 31-710 , Idaho Code, and public hearings, the board of county commissioners of any county shall have the authority to exempt from taxation the unused infrastructure of a business, provided that the business states that such infrastructure is nonoperational under penalty of perjury. (3) The exemption shall be for a period of up to five (5) years, provided that the board of county commissioners may vote to extend the exemption for a period not exceeding five (5) additional years. (4) The board of county commissioners shall publish in its minutes any decision to grant or deny the exemption provided in this section and shall notify the county assessor and state tax commission of any exemption and the duration of such exemption. It shall be the responsibility of the assessor to return the property valuation of the unused infrastructure to the tax rolls upon the expiration of the exemption. (5) The exemption provided in this section shall not be granted for any portion of an operating public utility. (6) As used in this section, unused infrastructure means installed utilities including, but not limited to, rail, water, natural gas and electrical lines. History: [(63-602II) 63-602HH, added 2005, ch. 279, sec. 1, p. 877; am. and redesig. 2006, ch. 16, sec. 25, p. 60.]
63-602JJ
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602JJ. property exempt from taxation — certain property of producer of electricity by means of wind, solar, or geothermal energy — RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas COMPANIES, And rate-regulated gas companies. Real estate, fixtures, or personal property is exempt from taxation if it is: (1) Owned, controlled, operated, or managed by an electrical or natural gas association; a rate-regulated electric utility company; a producer of electricity by means of wind energy, solar energy, or geothermal energy; a rate-regulated affiliated gas company; or a rate-regulated gas company; (2) Held or used in connection with or to facilitate the generation, transmission, distribution, delivery, or measuring of electric power, natural gas, or electric energy, and all conduits, ducts or other devices, materials, apparatus, or property for containing, holding, or carrying conductors used for the transmission, distribution, and delivery of electric power, natural gas, or electric energy, including construction tools, materials, and supplies; and (3) Subject to the taxes on gross earnings of wind, solar, or geothermal energy, the kilowatt hour taxes on rate-regulated electric utility companies, or the taxes on therms of natural gas for rate-regulated affiliated gas companies and rate-regulated gas companies pursuant to chapter 35, title 63 , Idaho Code, but not subject to assessment by a county assessor pursuant to section 63-402 , Idaho Code. (4) For purposes of this section and chapter 35, title 63 , Idaho Code: (a) Rate-regulated affiliated gas company means a public utility as defined in section 61-129 , Idaho Code, that is engaged in the transmission, distribution, or delivery of natural gas in this state and that is part of a combined utility company that also owns and operates a rate-regulated electric utility company subject to tax pursuant to chapter 35, title 63 , Idaho Code. (b) Rate-regulated gas company means a public utility as defined in section 61-129 , Idaho Code, that is engaged in the transmission, distribution, or delivery of natural gas in this state and is not part of a combined utility company and does not own or operate any other utility company subject to tax pursuant to chapter 35, title 63 , Idaho Code. (c) Therm means a measure of the heat content of natural gas equal to one hundred thousand (100,000) British thermal units. History: [63-602JJ, added 2016, ch. 189, sec. 2, p. 513; am. 2025, ch. 188, sec. 4, p. 876.]
63-602KK
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602KK. Property exempt from taxation — Certain personal property. (1)(a) An item of taxable personal property purchased on or after January 1, 2013, shall be exempt from property taxation if the item of taxable personal property has an acquisition price of three thousand dollars (100,000). (b) On and after January 1, 2022, except as provided in subsection (8) of this section, each person’s personal property, located in the county, and not otherwise exempt, shall be exempt to the extent of an additional amount of one hundred fifty thousand dollars (250,000). (c) For the purposes of this section, a person includes two (2) or more people using the property in a common enterprise who are within a relationship described in section 267 of the Internal Revenue Code, as defined in section 63-3004 , Idaho Code. (d) On and after January 1, 2022, any locally assessed personal property is exempt from taxation if it is: (i) Self-propelled, self-powered, or pull-type equipment and machinery; (ii) Primarily employed for the use of construction, logging, or mining of salable minerals as defined in section 47-701A , Idaho Code; and (iii) Designed to travel to various job sites. (3)(a) No later than the third Monday of November 2013, the county clerk of each county shall certify to the state tax commission the amount of exemption from property taxes under subsection (2)(a) of this section in that county for that year. No later than the third Monday of November 2022, the county clerk of each county sh
63-602NN
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602NN. Property exempt from taxation — Certain business property. (1) Provided that there is a plant investment that meets all tax incentive criteria as defined in subsection (2) of this section, the board of county commissioners may exempt all or a part of the change from the base value attributable directly to the plant investment. (2) As used in this section: (a) Base value means the assessed value on the county’s property rolls of property associated with the plant investment from the year immediately preceding the year representing the beginning of the project period during which a plant investment pursuant to this section occurs. (b) Building or structural components of buildings means real property improvements to land as defined in section 63-201 (11), Idaho Code, that are owned or leased by the taxpayer and located in Idaho within the boundaries of the project site. (c) Defined project means a written plan presented to the county commissioners by a taxpayer outlining projected investment in new plant for new plant and building facilities during a project period and located at a project site. (d) Plant investment means investment in new or existing plant and building facilities. Such plant and building facilities include buildings or structural components of buildings, related parking facilities, food service facilities, business office facilities and other building facilities directly related to the business making the plant investment. Plant investment also includes investments in the personal property associated with the plant and its facilities. (e) Project period means the period of time beginning at the earlier of a physical change to the project site or the first employment of new employees or contractors located in Idaho who are related to the activities at the project site. (f) Project site means an area or areas at which the affected plant and building facilities are located and at which the tax incentive criteria have been or will be met and which are either: (i) A single geographic area located in this state at which the affected plant and building facilities owned or leased by the taxpayer are located; or (ii) One (1) or more geographic areas located in this state if eighty percent (80%) or more of the plant investment is made at one (1) of the areas. (g) Tax incentive criteria means the following conditions: (i) The board of county commissioners shall by ordinance establish an investment amount not less than five hundred thousand dollars ($500,000) at all project sites within the county for which the exemption and all exemptions thereafter granted shall apply, thereby providing uniformity to all taxpayers; (ii) The plant investment will bring significant economic benefits to the county; and (iii) The plant or building facilities will be for nonretail purposes that are either commercial or industrial. (3) The board of county commissioners may grant the proper
63-602OO
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-602OO. Property exempt from taxation — oil or gas related wells. The following property is exempt from taxation: wells drilled for the production of oil, gas or hydrocarbon condensate. History: [63-602OO, added 2013, ch. 109, sec. 1, p. 259.]
63-604
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-604. Land actively devoted to agriculture defined. (1) For property tax purposes, land actively devoted to agriculture shall be eligible for appraisal, assessment, and taxation as agricultural property each year it meets one (1) or more of the following qualifications: (a) The total area of such land, including the homesite, is more than five (5) contiguous acres, and is actively devoted to agriculture, which means: (i) It is used to produce field crops including, but not limited to, grains, feed crops, fruits and vegetables; or (ii) It is used to produce nursery stock as defined in section 22-2302 (11), Idaho Code; or (iii) It is used by the owner for the grazing of livestock to be sold as part of a for-profit enterprise or is leased by the owner to a bona fide lessee for grazing purposes; or (iv) It is in a cropland retirement or rotation program. (b) The area of such land is five (5) contiguous acres or less and such land has been actively devoted to agriculture within the meaning of subsection (1)(a) of this section during the last three (3) growing seasons; and (i) It agriculturally produces for sale or home consumption the equivalent of fifteen percent (15%) or more of the owner’s or lessee’s annual gross income; or (ii) It agriculturally produced gross revenues in the immediately preceding year of one thousand dollars ($1,000) or more. When the area of land is five (5) contiguous acres or less, such land shall be presumed to be nonagricultural land until it is established that the requirements of this subsection have been met. (2) Land that is contiguous to land qualifying under subsection (1) of this section shall also be appraised, assessed, and taxed as land actively devoted to agriculture if the land: (a) Consists of pivot corners for a center pivot-irrigated crop, provided such pivot corners are not used for a commercial or residential purpose; or (b) Is used primarily to store agricultural commodities or agricultural equipment, or both. (3) Land shall not be classified or valued as agricultural land which is part of a platted subdivision with stated restrictions prohibiting its use for agricultural purposes, whether within or without a city. (4) Land utilized for the grazing of a horse or other animals kept primarily for personal use or pleasure rather than as part of a bona fide for-profit enterprise shall not be considered to be land actively devoted to agriculture. (5) Land actively devoted to agriculture, having previously qualified for exemption under this section in the preceding year, or that would have qualified under this section during the current year, shall not lose such qualification due to the owner’s or lessee’s absence in the current year by reason of active military service in a designated combat zone, as defined in section 112 of the Internal Revenue Code. If an owner fails to timely apply for exemption as required in this section solely by reason o
63-605
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-605. Land used to protect wildlife and wildlife habitat. (1) For the tax year commencing January 1, 2007, an application for appraisal, assessment and taxation under this section as land actively devoted to agriculture pursuant to section 63-604 , Idaho Code, shall be filed in the office of the county assessor on or before the fourth Monday in June 2007. For the tax year commencing January 1, 2008, and for each and every year thereafter, an application for appraisal, assessment and taxation under this section as land actively devoted to agriculture pursuant to section 63-604 , Idaho Code, shall be filed in the office of the county assessor between January 1 and April 15 of each year for which the requested tax status is to apply. Land eligible for this tax status is land which is either: (a) Owned and used for wildlife habitat by a private, nonprofit corporation which corporation has a recognized tax exempt status under section 501(c)(3) of the Internal Revenue Code, and which corporation qualifies for exemption status under section 63-602C , Idaho Code, and which corporation is dedicated to the conservation of wildlife or wildlife habitat; or (b) Being managed pursuant to a conservation easement or a conservation agreement, as defined in this section and which easement or agreement has been entered into with a private, nonprofit corporation which has a tax exempt status under section 501(c)(3) of the Internal Revenue Code, which corporation qualifies for exemption status under section 63-602C , Idaho Code, and which land qualified, for three (3) consecutive years immediately preceding management of the land pursuant to a conservation easement or a conservation agreement, as land actively devoted to agriculture pursuant to section 63-604 , Idaho Code. (2) As used in this section, conservation agreement means a written document between a private, nonprofit corporation enumerated in subsection (1) of this section and the landowner which defines wildlife, flora or fauna or freshwater biota to be protected and outlines a minimum of a ten (10) year management plan to protect target species and to control noxious weeds in accordance with Idaho noxious weed law in chapter 24, title 22 , Idaho Code. Progress in managing the target species and controlling noxious weeds shall be monitored and an annual progress report shall be submitted each year along with the application filed as required in this section. (3) The conservation agreement or a copy of the document creating the conservation easement shall be filed with the county assessor by April 15 of the year for which application for the tax status is made. Following initial approval of an application in any tax year, for each subsequent, consecutive year in which application is made and the tax status is claimed, it shall not be necessary to resubmit the conservation agreement or a copy of the document creating the conservation easement
63-606A
TITLE 63 REVENUE AND TAXATION CHAPTER 6 EXEMPTIONS FROM TAXATION 63-606A. Small employer growth incentive exemption. (1) The county board of equalization of any county in which any property, the investment in which qualifies for the income tax credits described in sections 63-4403 and 63-4404 , Idaho Code, is located may exempt all or a portion of the value of such property from property taxation. The board may grant the exemption when it finds that the investments in such property benefit the citizens within the county and taxing districts within the county in a manner and to such a degree that to grant the exemption is necessary and just. (2) Property exempted under this section shall not be included on any new construction roll prepared by the county assessor in accordance with section 63-301A , Idaho Code. (3) Applications for the exemption under this section shall be considered by the board as other applications for exemption under section 63-501 , Idaho Code. Upon request of the board, the state tax commission may disclose to the board or county official designated by the board information necessary to identify and determine the property upon which the exemption may be granted. History: [63-606A, added 2005, ch. 370, sec. 2, p. 1185.]