Title 63 · ID 63

Chapter 6 – Idaho State Legislature

Citation: Idaho Code § t63ch6

Section: t63ch6

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Home Idaho Laws & Rules Idaho Statutes Title 63 Chapter 6

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TITLE 63 REVENUE AND TAXATION

CHAPTER 6 EXEMPTIONS FROM TAXATION

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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.

63-602P 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 — RATE-REGULATED ELECTRIC UTILITY COMPANIES, RATE-REGULATED AFFILIATED GAS COMPANIES, AND RATE-REGULATED GAS COMPANIES.

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.

63-604 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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Legislative Services Office P.O. Box 83720Boise, ID 83720-0054P: 208-334-2475TTY/TTD Call: 7-1-1 Website issues: E: [email protected]

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