Chapter

Exemptions From Taxation

Idaho Code § 63-601— All property subject to taxation
Idaho Code § 63-602— Property exempt from taxation
Idaho Code § 63-602A— Property exempt from taxation — Government property
Idaho Code § 63-602A.2— 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
Idaho Code § 63-602B— Property exempt from taxation — Religious limited liability companies, corporations or societies
Idaho Code § 63-602B.3— 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
Idaho Code § 63-602C— Property exempt from taxation — Fraternal, benevolent, or charitable limited liability companies, corporations or societies
Idaho Code § 63-602C.4— 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
Idaho Code § 63-602D— Property exempt from taxation — Certain hospitals
Idaho Code § 63-602D.5— 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:
Idaho Code § 63-602E— Property exempt from taxation — Property used for school or educational purposes
Idaho Code § 63-602E.6— 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:
Idaho Code § 63-602F— Property exempt from taxation
Idaho Code § 63-602F.7— Partial exemption for parcels of land in a rural home site development plat. [Repealed.]
Idaho Code § 63-602G— Property exempt from taxation — Homestead. [Effective until January 1, 2021.]
Idaho Code § 63-602G.1— Property exempt from taxation — Homestead. [Effective January 1, 2021.]
Idaho Code § 63-602G.8— 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
Idaho Code § 63-602H— Value of residential property in certain zoned areas
Idaho Code § 63-602H.9— 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 special assessment
Idaho Code § 63-602I— Property exempt from taxation — Household goods, wearing apparel and other personal effects in certain cases
Idaho Code § 63-602I.10— 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
Idaho Code § 63-602J— Property exempt from taxation — Motor vehicles and vessels properly registered
Idaho Code § 63-602J.11— Property exempt from taxation — Certain property of producer of electricity by means of wind, solar or geothermal energy. — Real estate, fixtures or personal property is exempt from taxation if it is:
Idaho Code § 63-602K— Property exempt from taxation
Idaho Code § 63-602K.12— Property exempt from taxation — Certain personal property. —
Idaho Code § 63-602L— Property exempt from taxation — Intangible personal property
Idaho Code § 63-602L.13— [Reserved.]
Idaho Code § 63-602M— Property exempt from taxation — Certain secured dues and credits
Idaho Code § 63-602M.14— [Reserved.]
Idaho Code § 63-602N— Property exempt from taxation — Irrigation water and structures — Certain property of irrigation districts or canal companies
Idaho Code § 63-602N.15— Property exempt from taxation — Certain business property
Idaho Code § 63-602O— Property exempt from taxation — Property used for generating and delivering electrical power for irrigation or drainage purposes and property used for transmitting and delivering natural gas energy for irrigation or drainage purposes
Idaho Code § 63-602O.16— 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
Idaho Code § 63-602P— Property exempt from taxation — Facilities for water or air pollution control
Idaho Code § 63-602Q— Property exempt from taxation — Certain cooperative telephone lines
Idaho Code § 63-602R— Property exempt from taxation — Agricultural crops
Idaho Code § 63-602S— Property exempt from taxation — Fruits and vegetables held for human consumption, and seeds, shipped out of the state
Idaho Code § 63-602T— Property exempt from taxation — Personal property manufactured or processed in this state and actually sold and shipped out of state
Idaho Code § 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
Idaho Code § 63-602V— Property exempt from taxation — Personal property shipped into the state and stored in the original package
Idaho Code § 63-602W— Business inventory exempt from taxation — Business inventory that is a component of real property that is a single family dwelling
Idaho Code § 63-602X— Property exempt from taxation — Casualty loss
Idaho Code § 63-602Y— Property exempt from taxation — Effect of change of status
Idaho Code § 63-602Z— Exemption from occupancy tax
Idaho Code § 63-603— Electric, or gas, public utilities pumping water for irrigation or drainage — Reduction of assessment in accordance with exemption — Credit on customers’ bills or payment to consumers
Idaho Code § 63-604— Land actively devoted to agriculture defined
Idaho Code § 63-605— Land used to protect wildlife and wildlife habitat
Idaho Code § 63-606— Equalization of aggregate values. [Repealed.]
Idaho Code § 63-606A— Small employer growth incentive exemption
Idaho Code § 63-607— Limitations. [Repealed.]
Idaho Code § 63-608— [Reserved.]
Idaho Code § 63-609— , 63-610. Criterion of value — Meetings. [Repealed.]
Idaho Code § 63-611— — 63-626. [Reserved.]
Idaho Code § 63-627— , 63-628. Allocation of funds to county — State ad valorem and special state taxes. [Repealed.]