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Idaho Statutes
Idaho Statutes are updated to the website July 1 following the legislative session.
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. | |
| 63-602L | 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. |