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Idaho Statutes
Idaho Statutes are updated to the website July 1 following the legislative session.
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.
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