Idaho property owners are asked to shoulder the burden of taxes in this state. It was once pointed out to me that there were a lot of tax exemptions in this state. I went to a legal web site to look up all the exemptions in our state. It was shocking what I found. All exemptions are codified in Idaho Statutes 63-601 through 63-606A. There are 44 entities that enjoy an exemption from taxes.
Listed below are the tax exemptions. I published them because I didn’t think people would believe me.
2016 Idaho Statutes
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 63-602K – PROPERTY EXEMPT FROM TAXATION — SPECULATIVE PORTION OF VALUE OF AGRICULTURAL LAND.
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 PURPOSES.
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.
When are we going to put a stop to this travesty?
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