Title 63 — REVENUE AND 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.

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 asse…

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; pr…

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, shoul…

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…

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) ye…

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, corporat…

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 exem…

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 designate…

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 she…

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 f…

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 …

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.

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 t…

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 sectio…

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…

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 ($800,000,000) located within a single county in Idaho shall be exempt from property taxation and any spec…

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…

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 count…

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, recreat…

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 pe…

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 dolla…

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 a…

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.

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 …

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…

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.

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 elim…

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 ap…

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 gra…

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 …

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…

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 …

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 in…

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 al…

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 s…

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 …

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.

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…

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 …

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…