Title 63 — REVENUE AND TAXATION

63-301. Time of assessment — Property roll, subsequent property roll and missed property roll. (1) The assessor shall complete an assessment of all real and personal property in his county which is subject to assessment by him on or before the fourth Monday of June. In making suc…

63-301A. New construction roll. (1) The county assessor shall prepare a new construction roll, which shall be in addition to the property roll, which new construction roll shall show: (a) The name of the taxpayer; (b) The description of the new construction, suitably detailed to …

63-302. List of taxable personal property. (1) The assessor shall leave at the office, place of business or residence of each personal property owner, or mail to such personal property owner at his last known post office address, a form with notice requiring such personal propert…

63-303. Assessment of manufactured homes. Manufactured homes shall be assessed as other residential housing and such assessments shall be entered on the property roll.

63-304. Manufactured homes to constitute real property. (1) A manufactured home may constitute real property if the running gear is removed and: (a) If the manufactured home becomes permanently affixed to a foundation: (i) On land which is owned or being purchased by the owner or…

63-305. Reversal of declaration which treats a manufactured home as real property. (1) Once a manufactured home has been converted to real property under the provisions of section 63-304, Idaho Code, it shall be deemed a fixture and an improvement to the real property to which it…

63-306. Listing of property by owner, agent or fiduciary. (1) All property required to be listed and assessed under the provisions of this title shall be listed by the owner or his agent, except as hereinafter provided: (a) The property of a minor shall be listed by his guardian,…

63-307. Ownership identification. (1) The assessor shall ascertain the current ownership of land from documents recorded in the county recorder’s office and/or from evidence of ownership furnished to the assessor that is admissible at trial in a civil action. Evidence of ownershi…

63-308. VALUATION ASSESSMENT NOTICE TO BE FURNISHED TAXPAYER. [EFFECTIVE UNTIL JANUARY 1, 2024] (1) At the taxpayer’s request, on a form provided by the assessor, the valuation assessment notice may be transmitted electronically to the taxpayer. (2) The valuation assessment notic…

63-309. Improvements on exempt and railroad rights-of-way lands — Equity in state property. (1) All taxable improvements on government, Indian, state, county, municipal or other lands exempt from taxation, and all improvements on all railroad rights-of-way owned separately from t…

63-310. Completion and delivery of property roll. The assessor must certify the completion of the property roll on or before the fourth Monday of June in each year, and must, on or before that date, deliver the completed property roll, together with all claims for exemptions from…

63-311. Completion and delivery of subsequent and missed property rolls. (1) The assessor shall assess all personal property and all improvements to real property except as otherwise provided in section 63-317, Idaho Code, which have been completed or discovered between the fourt…

63-312. Affidavit to completed roll — Effect of failure to make affidavit. (1) The county assessor, at the time of delivery of the property roll, subsequent property roll or missed property roll to the clerk of the board, must subscribe an affidavit that the property roll, subseq…

63-313. exemption for transient personal property. Beginning January 1, 2022, all transient personal property is exempt from taxation. No replacement moneys shall be provided as a result of this section.

63-314. County valuation program to be carried on by assessor. (1) It shall be the duty of the county assessor of each county in the state to conduct and carry out a continuing program of valuation of all taxable properties under his jurisdiction pursuant to such rules as the sta…

63-315. Assessment ratios and the determination of adjusted market value for assessment purposes for school districts. (1) The provisions of this section shall apply only to charter districts levying a maintenance and operation levy in the prior calendar year. For the purpose of …

63-316. Adjustment of assessed value — Completion of assessment program by state tax commission — Payment of costs. (1) Whenever the state tax commission, after a hearing, determines that any county assessor or the county commissioners in assessing property in the county subject …

63-317. Occupancy tax — Procedures. (1) All real property subject to property taxation shall be valued and taxed based upon its status as of January 1 of each tax year. Improvements, other than additions to existing improvements, constructed upon real property shall not be subjec…

63-318. park model recreational vehicle to constitute personal property. A park model recreational vehicle shall constitute personal property if not registered under the provisions of chapter 4, title 49, Idaho Code. Park model recreational vehicles shall not constitute real prop…