Idaho Statutes

TITLE 63 REVENUE AND TAXATION

CHAPTER 6 EXEMPTIONS FROM TAXATION

63-601    ALL PROPERTY SUBJECT TO TAXATION.
63-602    PROPERTY EXEMPT FROM TAXATION.
63-602A    PROPERTY EXEMPT FROM TAXATION — GOVERNMENT PROPERTY.
63-602B    PROPERTY EXEMPT FROM TAXATION — RELIGIOUS LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.
63-602C    PROPERTY EXEMPT FROM TAXATION — FRATERNAL, BENEVOLENT, OR CHARITABLE LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.
63-602D    PROPERTY EXEMPT FROM TAXATION — CERTAIN HOSPITALS.
63-602E    PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES.
63-602F    PROPERTY EXEMPT FROM TAXATION.
63-602G    PROPERTY EXEMPT FROM TAXATION — HOMESTEAD.
63-602H    VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS.
63-602I    PROPERTY EXEMPT FROM TAXATION — HOUSEHOLD GOODS, WEARING APPAREL AND OTHER PERSONAL EFFECTS IN CERTAIN CASES.
63-602J    PROPERTY EXEMPT FROM TAXATION — MOTOR VEHICLES AND VESSELS PROPERLY REGISTERED.
63-602K    PROPERTY EXEMPT FROM TAXATION — SPECULATIVE PORTION OF VALUE OF AGRICULTURAL LAND.
63-602L    PROPERTY EXEMPT FROM TAXATION — INTANGIBLE PERSONAL PROPERTY.
63-602M    PROPERTY EXEMPT FROM TAXATION — CERTAIN SECURED DUES AND CREDITS.
63-602N    PROPERTY EXEMPT FROM TAXATION — IRRIGATION WATER AND STRUCTURES — CERTAIN PROPERTY OF IRRIGATION DISTRICTS OR CANAL COMPANIES.
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.
63-602P    PROPERTY EXEMPT FROM TAXATION — FACILITIES FOR WATER OR AIR POLLUTION CONTROL.
63-602Q    PROPERTY EXEMPT FROM TAXATION — CERTAIN COOPERATIVE TELEPHONE LINES.
63-602R    PROPERTY EXEMPT FROM TAXATION — AGRICULTURAL CROPS.
63-602S    PROPERTY EXEMPT FROM TAXATION — FRUITS AND VEGETABLES HELD FOR HUMAN CONSUMPTION, AND SEEDS, SHIPPED OUT OF THE STATE.
63-602T    PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY MANUFACTURED OR PROCESSED IN THIS STATE AND ACTUALLY SOLD AND SHIPPED OUT OF STATE.
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.
63-602V    PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN THE ORIGINAL PACKAGE.
63-602W    BUSINESS INVENTORY EXEMPT FROM TAXATION — BUSINESS INVENTORY THAT IS A COMPONENT OF REAL PROPERTY THAT IS A SINGLE FAMILY DWELLING.
63-602X    PROPERTY EXEMPT FROM TAXATION — CASUALTY LOSS.
63-602Y    PROPERTY EXEMPT FROM TAXATION — EFFECT OF CHANGE OF STATUS.
63-602Z    EXEMPTION FROM OCCUPANCY TAX.
63-602AA    PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS.
63-602BB    PARTIAL EXEMPTION FOR REMEDIATED LAND.
63-602CC    PROPERTY EXEMPT FROM TAXATION — QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE.
63-602DD    MANUFACTURED HOMES USED UNDER A DEALER’S PLATE OR AS A SHEEP AND COW CAMP.
63-602EE    PROPERTY EXEMPT FROM TAXATION — CERTAIN TANGIBLE PERSONAL PROPERTY.
63-602GG    PROPERTY EXEMPT FROM TAXATION — LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS.
63-602HH    PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS.
63-602II    PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE.
63-602JJ    PROPERTY EXEMPT FROM TAXATION — CERTAIN PROPERTY OF PRODUCER OF ELECTRICITY BY MEANS OF WIND, SOLAR OR GEOTHERMAL ENERGY.
63-602KK    PROPERTY EXEMPT FROM TAXATION — CERTAIN PERSONAL PROPERTY.
63-602NN    PROPERTY EXEMPT FROM TAXATION — CERTAIN BUSINESS PROPERTY.
63-602OO    PROPERTY EXEMPT FROM TAXATION — OIL OR GAS RELATED WELLS.
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.
63-604    LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED.
63-605    LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT.
63-606A    SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION.

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