PocketLaw | Idaho Code | EXEMPTIONS FROM TAXATION

EXEMPTIONS FROM TAXATION

Checkout our iOS App for a better way to browser and research.

ALL PROPERTY SUBJECT TO TAXATION.

PROPERTY EXEMPT FROM TAXATION.

Section
63-602A

PROPERTY EXEMPT FROM TAXATION — GOVERNMENT PROPERTY.

Section
63-602AA

PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS.

Section
63-602B

PROPERTY EXEMPT FROM TAXATION — RELIGIOUS LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.

Section
63-602BB

PARTIAL EXEMPTION FOR REMEDIATED LAND.

Section
63-602C

PROPERTY EXEMPT FROM TAXATION — FRATERNAL, BENEVOLENT, OR CHARITABLE LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES.

Section
63-602CC

PROPERTY EXEMPT FROM TAXATION — QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE.

Section
63-602D

PROPERTY EXEMPT FROM TAXATION — CERTAIN HOSPITALS.

Section
63-602DD

MANUFACTURED HOMES USED UNDER A DEALER’S PLATE OR AS A SHEEP AND COW CAMP.

Section
63-602E

PROPERTY EXEMPT FROM TAXATION — PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES.

Section
63-602EE

PROPERTY EXEMPT FROM TAXATION — CERTAIN TANGIBLE PERSONAL PROPERTY.

Section
63-602F

PROPERTY EXEMPT FROM TAXATION.

Section
63-602G

PROPERTY EXEMPT FROM TAXATION — HOMESTEAD.

Section
63-602GG

PROPERTY EXEMPT FROM TAXATION — LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS.

Section
63-602H

VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS.

Section
63-602HH

PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS.

Section
63-602I

PROPERTY EXEMPT FROM TAXATION — HOUSEHOLD GOODS, WEARING APPAREL AND OTHER PERSONAL EFFECTS IN CERTAIN CASES.

Section
63-602II

PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE.

Section
63-602J

PROPERTY EXEMPT FROM TAXATION — MOTOR VEHICLES AND VESSELS PROPERLY REGISTERED.

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
63-602L

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
63-602NN

PROPERTY EXEMPT FROM TAXATION — CERTAIN BUSINESS PROPERTY.

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 PURPOSES.

Section
63-602OO

PROPERTY EXEMPT FROM TAXATION — OIL OR GAS RELATED WELLS.

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.

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.

LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED.

LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT.

Section
63-606A

SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION.