Title 63 — REVENUE AND TAXATION

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…

63-401. Operating property assessed by state tax commission. Operating property, completed or under construction, shall be assessed by the state tax commission. The state tax commission shall identify property to be included as operating property for assessment purposes. Property…

63-402. Nonoperating property assessed by county assessor. All property belonging to any person owning, operating or constructing any public utility or railroad, wholly or partly within this state, not included within the meaning of the term "operating property" as defined in thi…

63-403. Operator representative of owner. Any person operating a public utility, railroad or private railcar fleet in this state shall be representative of every title and interest in the operating property and franchises of said public utility, railroad or private railcar fleet …

63-404. Operator’s statement — Arbitrary assessment. (1) Every person owning, operating or constructing, either as owner or lessee, any public utility, railroad or private railcar fleet which is not exempt from taxation under the provisions of this title, shall prepare or cause t…

63-405. Assessment of operating property. (1) The state tax commission must assess taxable operating property at a meeting of the commission convening on the second Monday of August in each year and must complete the assessment of such property on the fourth Monday in August. (2)…

63-406. Attendance at assessment hearing. The state tax commission may, for the purpose of securing evidence, facts or information to enable it to properly assess any operating property, require the attendance of the person, or any officer, manager or agent of such person, whose …

63-407. Appeal of operating property assessments. Every person whose property is to be assessed by the state tax commission shall, upon request therefor in writing, be entitled to a hearing before the commission in relation to the assessment on his property or the assessment of o…

63-408. Reexamination of value — Complaint by assessor. The state tax commission shall, upon complaint by a county assessor, examine the valuation and allocation of value of property assessable on a statewide basis any part of which is allocable to his county.

63-409. Appeals from state tax commission valuations of operating property. (1) Any taxpayer or county assessor who is aggrieved by a state tax commission decision assessing a taxpayer’s operating property may file an appeal to the district court of Ada county or, if such operati…

63-410. Certification of value to counties — Comparisons — Special meeting — Escaped assessments. (1) On or before the first Monday of September in each year the chairman of the state tax commission, or his designee, must prepare and transmit certified statements of the taxable v…

63-411. Special provisions for private railcar fleets — Notice of delinquency — Collection of delinquency. (1) In case any such private railcar fleet shall fail or refuse to make the annual statement herein required within the time above specified, or shall make a false annual st…

63-501. Meeting of commissioners as a board of equalization. (1) The county commissioners of each county shall convene as a board of equalization at least once in every month of the year up to the fourth Monday of June for the purpose of equalizing the assessments of property on …

63-501A. Taxpayer’s right to appeal. (1) Taxpayers may file an appeal of an assessment or exemption decision with the county board of equalization. An appeal shall be made in writing on a form provided by the county board of equalization or assessor and must identify the taxpayer…

63-502. Function of board of equalization on assessments. The function of the board of equalization shall be confined strictly to assuring that the market value for assessment purposes of property has been found by the assessor, and to the functions provided for in chapter 6, tit…

63-503. New and additional assessments. (1) The board of equalization, during its sessions, must direct and require the assessor to assess any property required by this title to be entered upon the property rolls, which is known to have escaped assessment, and in case any assessm…

63-504. Lien of unpaid personal property taxes on real property. Taxes upon personal property, where the owners of such personal property are owners of real property in the county, which have not been paid on or before the second Monday of October, and which the board of county c…

63-505. Production of evidence by county officials and others. The board of equalization may require the attendance of any county officer or deputy, who must furnish the board with any information which may be had from the records in his office and which the board may deem necess…

63-506. Notice to taxpayer of new assessments and changes. The board of equalization must, before taking final action in equalizing the assessed value of the property of any person refusing to appear and testify, or in increasing the assessed value of any property, notify the own…

63-507. Record of proceedings. The clerk of the board must record in the official minutes all proceedings of the county commissioners relating to the equalization of assessments, the allowance of exemptions, and all changes, corrections and orders made by the board of equalizatio…

63-508. Completion of property roll after equalization. As soon as the county auditor receives the certified statements prescribed in section 63-111, Idaho Code, he shall cause to be entered all changes and corrections made by the state tax commission in the assessments upon the …

63-509. Delivery of rolls to county auditor — Abstracts of rolls. (1) On or before the second Monday of July, the board of equalization must deliver the property rolls, with all changes, corrections and additions and exemptions from taxation entered therein, to the county auditor…

63-510. Notification of valuation due to state tax commission. (1) Prior to the first Monday of August the auditor of each county in the state shall notify the state tax commission of the net taxable value of all property situated within each taxing unit or district in the county…

63-511. Appeals from county board of equalization. (1) Any time within thirty (30) days after mailing of notice of a decision of the board of equalization, or pronouncement of a decision announced at a hearing, an appeal of any act, order or proceeding of the board of equalizatio…

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…