Idaho Code
Chapter 6 - EXEMPTIONS FROM TAXATION
Section 63-606A - SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION.

63-606A. SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION. (1) The county board of equalization of any county in which any property, the investment in which qualifies for the income tax credits described in sections 63-4403 and 63-4404, Idaho Code, is located may exempt all or a portion of the value of such property from property taxation. The board may grant the exemption when it finds that the investments in such property benefit the citizens within the county and taxing districts within the county in a manner and to such a degree that to grant the exemption is necessary and just.
(2) Property exempted under this section shall not be included on any new construction roll prepared by the county assessor in accordance with section 63-301A, Idaho Code.
(3) Applications for the exemption under this section shall be considered by the board as other applications for exemption under section 63-501, Idaho Code. Upon request of the board, the state tax commission may disclose to the board or county official designated by the board information necessary to identify and determine the property upon which the exemption may be granted.

History:
[63-606A, added 2005, ch. 370, sec. 2, p. 1185.]

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Structure Idaho Code

Idaho Code

Title 63 - REVENUE AND TAXATION

Chapter 6 - EXEMPTIONS FROM TAXATION

Section 63-601 - ALL PROPERTY SUBJECT TO TAXATION.

Section 63-602 - PROPERTY EXEMPT FROM TAXATION.

Section 63-602A - PROPERTY EXEMPT FROM TAXATION — GOVERNMENT PROPERTY.

Section 63-602B - PROPERTY EXEMPT FROM TAXATION — RELIGIOUS LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.

Section 63-602C - PROPERTY EXEMPT FROM TAXATION — FRATERNAL, BENEVOLENT, OR CHARITABLE LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.

Section 63-602D - PROPERTY EXEMPT FROM TAXATION — CERTAIN HOSPITALS.

Section 63-602E - PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES.

Section 63-602F - PROPERTY EXEMPT FROM TAXATION.

Section 63-602G - PROPERTY EXEMPT FROM TAXATION — HOMESTEAD.

Section 63-602H - VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS.

Section 63-602I - PROPERTY EXEMPT FROM TAXATION — HOUSEHOLD GOODS, WEARING APPAREL AND OTHER PERSONAL EFFECTS IN CERTAIN CASES.

Section 63-602J - PROPERTY EXEMPT FROM TAXATION — MOTOR VEHICLES AND VESSELS PROPERLY REGISTERED.

Section 63-602L - PROPERTY EXEMPT FROM TAXATION — INTANGIBLE PERSONAL PROPERTY.

Section 63-602M - PROPERTY EXEMPT FROM TAXATION — CERTAIN SECURED DUES AND CREDITS.

Section 63-602N - PROPERTY EXEMPT FROM TAXATION — IRRIGATION WATER AND STRUCTURES — CERTAIN PROPERTY OF IRRIGATION DISTRICTS OR CANAL COMPANIES.

Section 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 PURPOSE...

Section 63-602P - PROPERTY EXEMPT FROM TAXATION — FACILITIES FOR WATER OR AIR POLLUTION CONTROL.

Section 63-602Q - PROPERTY EXEMPT FROM TAXATION — CERTAIN COOPERATIVE TELEPHONE LINES.

Section 63-602R - PROPERTY EXEMPT FROM TAXATION — AGRICULTURAL CROPS.

Section 63-602S - PROPERTY EXEMPT FROM TAXATION — FRUITS AND VEGETABLES HELD FOR HUMAN CONSUMPTION, AND SEEDS, SHIPPED OUT OF THE STATE.

Section 63-602T - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY MANUFACTURED OR PROCESSED IN THIS STATE AND ACTUALLY SOLD AND SHIPPED OUT OF STATE.

Section 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.

Section 63-602V - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN THE ORIGINAL PACKAGE.

Section 63-602W - BUSINESS INVENTORY EXEMPT FROM TAXATION — BUSINESS INVENTORY THAT IS A COMPONENT OF REAL PROPERTY THAT IS A SINGLE FAMILY DWELLING.

Section 63-602X - PROPERTY EXEMPT FROM TAXATION — CASUALTY LOSS.

Section 63-602Y - PROPERTY EXEMPT FROM TAXATION — EFFECT OF CHANGE OF STATUS.

Section 63-602Z - EXEMPTION FROM OCCUPANCY TAX.

Section 63-602AA - PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS.

Section 63-602BB - PARTIAL EXEMPTION FOR REMEDIATED LAND.

Section 63-602CC - PROPERTY EXEMPT FROM TAXATION — QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE.

Section 63-602DD - MANUFACTURED HOMES USED UNDER A DEALER’S PLATE OR AS A SHEEP AND COW CAMP.

Section 63-602EE - PROPERTY EXEMPT FROM TAXATION — CERTAIN TANGIBLE PERSONAL PROPERTY.

Section 63-602GG - PROPERTY EXEMPT FROM TAXATION — LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS.

Section 63-602HH - PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS.

Section 63-602II - PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE.

Section 63-602JJ - PROPERTY EXEMPT FROM TAXATION — CERTAIN PROPERTY OF PRODUCER OF ELECTRICITY BY MEANS OF WIND, SOLAR OR GEOTHERMAL ENERGY.

Section 63-602KK - PROPERTY EXEMPT FROM TAXATION — CERTAIN PERSONAL PROPERTY.

Section 63-602NN - PROPERTY EXEMPT FROM TAXATION — CERTAIN BUSINESS PROPERTY.

Section 63-602OO - PROPERTY EXEMPT FROM TAXATION — OIL OR GAS RELATED WELLS.

Section 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.

Section 63-604 - LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED.

Section 63-605 - LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT.

Section 63-606A - SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION.