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Idaho Statutes

Chapter 6

Idaho Code tit. 63, ch. 6

Exemptions From Taxation

63-601All property subject to taxation.63-602Property exempt from taxation.63-602AProperty exempt from taxation — Government property.63-602BProperty exempt from taxation — Religious limited liability companies, corporations or societies.63-602CProperty exempt from taxation — Fraternal, benevolent, or charitable limited liability companies, corporations or societies.63-602DProperty exempt from taxation — Certain hospitals.63-602EProperty exempt from taxation — Property used for school or educational purposes.63-602FProperty exempt from taxation.63-602GProperty exempt from taxation — Homestead.63-602HValue of residential property in certain zoned areas.63-602IProperty exempt from taxation — Household goods, wearing apparel and other personal effects in certain cases.63-602JProperty exempt from taxation — Motor vehicles and vessels properly registered.63-602LProperty exempt from taxation — Intangible personal property.63-602MProperty exempt from taxation — Certain secured dues and credits.63-602NProperty exempt from taxation — Irrigation water and structures — certain property of irrigation districts or canal companies.63-602PProperty exempt from taxation — Facilities for water or air pollution control.63-602QProperty exempt from taxation — Certain cooperative telephone lines.63-602RProperty exempt from taxation — Agricultural crops.63-602SProperty exempt from taxation — Fruits and vegetables held for human consumption, and seeds, shipped out of the state.63-602TProperty exempt from taxation — Personal property manufactured or processed in this state and actually sold and shipped out of state.63-602UProperty 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.63-602VProperty exempt from taxation — Personal property shipped into the state and stored in the original package.63-602WBusiness inventory exempt from taxation — Business inventory that is a component of real property that is a single family dwelling.63-602XProperty exempt from taxation — Casualty loss.63-602YProperty exempt from taxation — Effect of change of status.63-602ZExemption from occupancy tax.63-602AAProperty exempt from taxation — Exceptional situations.63-602BBPartial exemption for remediated land.63-602CCProperty exempt from taxation — Qualified equipment utilizing postconsumer waste or postindustrial waste.63-602DDManufactured homes used under a dealer’s plate or as a sheep and cow camp.63-602EEProperty exempt from taxation — Certain tangible personal property.63-602GGProperty exempt from taxation — Low-income housing owned by nonprofit organizations.63-602HHProperty exempt from taxation — Significant capital investments.63-602IIProperty exempt from taxation — Unused infrastructure.63-602JJproperty 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.63-602KKProperty exempt from taxation — Certain personal property.63-602NNProperty exempt from taxation — Certain business property.63-602OOProperty exempt from taxation — oil or gas related wells.63-604Land actively devoted to agriculture defined.63-605Land used to protect wildlife and wildlife habitat.63-606ASmall employer growth incentive exemption.