Idaho Code
Title 63 - REVENUE AND TAXATION
Chapter 6 - EXEMPTIONS FROM TAXATION

Section 63-601 - ALL PROPERTY SUBJECT TO TAXATION. - 63-601. ALL PROPERTY SUBJECT TO TAXATION. All property within the...

Section 63-602 - PROPERTY EXEMPT FROM TAXATION. - 63-602. PROPERTY EXEMPT FROM TAXATION. (1) Property shall be exempt...

Section 63-602A - PROPERTY EXEMPT FROM TAXATION — GOVERNMENT PROPERTY. - 63-602A. PROPERTY EXEMPT FROM TAXATION — GOVERNMENT PROPERTY. (1) The...

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

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

Section 63-602D - PROPERTY EXEMPT FROM TAXATION — CERTAIN HOSPITALS. - 63-602D. PROPERTY EXEMPT FROM TAXATION — CERTAIN HOSPITALS. (1) For...

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

Section 63-602F - PROPERTY EXEMPT FROM TAXATION. - 63-602F. PROPERTY EXEMPT FROM TAXATION. The following property is exempt...

Section 63-602G - PROPERTY EXEMPT FROM TAXATION — HOMESTEAD. - 63-602G. PROPERTY EXEMPT FROM TAXATION — HOMESTEAD. (1) For each...

Section 63-602H - VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS. - 63-602H. VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS. (1)...

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

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

Section 63-602L - PROPERTY EXEMPT FROM TAXATION — INTANGIBLE PERSONAL PROPERTY. - 63-602L. PROPERTY EXEMPT FROM TAXATION — INTANGIBLE PERSONAL PROPERTY. (1)...

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

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

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... - 63-602O. PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR GENERATING...

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

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

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

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

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

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. - 63-602U. PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO...

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

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

Section 63-602X - PROPERTY EXEMPT FROM TAXATION — CASUALTY LOSS. - 63-602X. PROPERTY EXEMPT FROM TAXATION — CASUALTY LOSS. (1) The...

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

Section 63-602Z - EXEMPTION FROM OCCUPANCY TAX. - 63-602Z. EXEMPTION FROM OCCUPANCY TAX. Any improvement to real property...

Section 63-602AA - PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS. - 63-602AA. PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS. (1) The...

Section 63-602BB - PARTIAL EXEMPTION FOR REMEDIATED LAND. - 63-602BB. PARTIAL EXEMPTION FOR REMEDIATED LAND. (1) During the tax...

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

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

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

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

Section 63-602HH - PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS. - 63-602HH. PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS. (1)...

Section 63-602II - PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE. - 63-602II. PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE. (1) It...

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

Section 63-602KK - PROPERTY EXEMPT FROM TAXATION — CERTAIN PERSONAL PROPERTY. - 63-602KK. PROPERTY EXEMPT FROM TAXATION — CERTAIN PERSONAL PROPERTY. (1)(a)...

Section 63-602NN - PROPERTY EXEMPT FROM TAXATION — CERTAIN BUSINESS PROPERTY. - 63-602NN. PROPERTY EXEMPT FROM TAXATION — CERTAIN BUSINESS PROPERTY. (1)...

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

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. - 63-603. ELECTRIC, OR GAS, PUBLIC UTILITIES PUMPING WATER FOR IRRIGATION...

Section 63-604 - LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED. - 63-604. LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED. (1) For property...

Section 63-605 - LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT. - 63-605. LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT. (1)...

Section 63-606A - SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION. - 63-606A. SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION. (1) The county board...