Idaho Code § 63-301A — Idaho Code / Title 63 / Chapter 3 / Section 63-301A
63-301A NEW CONSTRUCTION ROLL.
Status: in_force

63-301A. New construction roll. (1) The county assessor shall prepare a new construction roll, which shall be in addition to the property roll, which new construction roll shall show:

(a) The name of the taxpayer;

(b) The description of the new construction, suitably detailed to meet the requirements of the individual county;

(c) The amount of taxable market value added to the property on the current year's property roll that is directly the result of new construction;

(d) The amount of taxable market value added as provided in subsection (3)(f) of this section as a result of dissolution of any revenue allocation area; and

(e) The amount of taxable market value to be deducted to reflect the adjustments required in this paragraph:

(i) Any board of tax appeals or court-ordered value change, if property has a taxable value lower than that shown on any new construction roll in any one (1) of the immediate five (5) tax years preceding the current tax year;

(ii) Any reduction in value resulting from correction of value improperly included on any previous new construction roll as a result of double or otherwise erroneous assessment;

(iii) Any reduction in value resulting from the exemption provided in section 63-602W(4), Idaho Code, in any one (1) of the immediate five (5) tax years preceding the current tax year;

(iv) Any voluntary reduction in value reflecting a portion of certain homestead exemptions as provided in section 63-602G(10), Idaho Code; and

(v) Any reduction in value resulting from a fire protection district de-annexing territory pursuant to section 31-1411(3), Idaho Code, or library district de-annexing territory pursuant to section 33-2711A, Idaho Code. The full taxable market value for assessment purposes of such de-annexed territory, as certified by the county assessor, shall be deducted from the new construction roll for the de-annexing district in the year following the de-annexation.

(2) As soon as possible, but in any event by no later than the first Monday in June, the new construction roll shall be certified to the county auditor and a listing showing the amount of value on the new construction roll in each taxing district or unit shall be forwarded to the state tax commission on or before the fourth Monday in July. Provided however, the value shown in subsection (3)(e) of this section shall be reported to the appropriate county auditor by the state tax commission by the third Monday in July and the value sent by the county auditor to each taxing district. The value established pursuant to subsection (3)(e) of this section is subject to correction by the state tax commission until the first Monday in September, and any such corrections shall be sent to the appropriate county auditor, who shall notify any affected taxing districts.

(3) Except as otherwise provided in this subsection, the value shown on the new construction roll shall include ninety percent (90%) of the taxable market value increase from:

(a) Construction of any new structure that previously did not exist, once it is completed and taxable;

(b) Additions or alterations to existing nonresidential structures;

(c) Installation of new or used manufactured housing that did not previously exist within the county;

(d) Property newly taxable as a result of loss of the exemption provided by section 63-602W(3) or (4), Idaho Code;

(e) The construction of any improvement or installation of any equipment used for or in conjunction with the generation of electricity and the addition of any improvement or equipment intended to be so used, except property that has a value allocated or apportioned pursuant to section 63-405, Idaho Code, or that is owned by a cooperative or municipality as those terms are defined in section 61-332A, Idaho Code, or that is owned by a public utility as that term is defined in section 61-332A, Idaho Code, owning any other property that is allocated or apportioned. No replacement equipment or improvements may be included;

(f) Provided such increases do not include increases already reported on the new construction roll as permitted in paragraphs (i) and (j) of this subsection, increases in value over the base value of property on the base assessment roll within an urban renewal revenue allocation area that has been terminated pursuant to section 50-2914, Idaho Code, to the extent that this increment exceeds the incremental value as of December 31, 2006, or, for revenue allocation areas formed after December 31, 2006, eighty percent (80%) of the increment value. Notwithstanding other provisions of this section, the new construction roll shall not include new construction located within an urban renewal district's revenue allocation area, except as provided in this paragraph or paragraph (k) of this subsection;

(g) New construction, in any one (1) of the immediate five (5) tax years preceding the current tax year, allowable but never included on a new construction roll, provided however, that for such property the value on the new construction roll shall reflect the taxable value that would have been included on the new construction roll for the first year in which the property should have been included;

(h) Formerly exempt improvements on state college-owned or state university-owned land for student dining, housing, or other education-related purposes approved by the state board of education and board of regents of the university of Idaho as proper for the operation of such state college or university, provided such improvements were never included on any previous new construction roll;

(i) Increases in base value when due to previously determined increment value added to the base value as required in sections 50-2903 and 50-2903A, Idaho Code, due to a modification of the urban renewal plan. In this case, the amount added to the new construction roll will equal eighty percent (80%) of the amount by which the increment value in the year immediately preceding the year in which the base value adjustment described in this subsection occurs exceeds the incremental value as of December 31, 2006, or, for revenue allocation areas formed after December 31, 2006, the entire increment value; and

(j) Increases in base value when due to previously determined increment value added to the base value as a result of a de-annexation within a revenue allocation area as defined in section 50-2903, Idaho Code. In this case, the amount added to the new construction roll will equal eighty percent (80%) of the amount by which the increment value in the year immediately preceding the year in which the de-annexation described in this subsection occurs exceeds the incremental value as of December 31, 2006, or, for revenue allocation areas formed after December 31, 2006, the entire increment value within the area subject to the de-annexation.

(k) In the case of a fire protection district or ambulance service district that encompasses all or part of any urban renewal revenue allocation area that such district withdrew from pursuant to section 50-2906(5), Idaho Code, eighty percent (80%) of the increment value may be included on the new construction roll for the year in which the district withdrew from such urban renewal revenue allocation area. Each year thereafter, ninety percent (90%) of the taxable value of otherwise qualifying new construction shall be included in the new construction roll for such fire protection district or ambulance service district and for fire protection districts and ambulance service districts that are not subject to the financing provisions of an urban renewal revenue allocation area pursuant to section 50-2906(4), Idaho Code, even if such new construction would not otherwise qualify because it was located within a revenue allocation area.

(4) The amount of taxable market value of new construction shall be the change in net taxable market value that is attributable directly to the new construction or loss of the exemption provided by section 63-602W(3) or (4), Idaho Code. It shall not include any change in value of existing property that is due to external market forces such as general or localized inflation, except as provided in subsection (3)(f) of this section.

(5) The amount of taxable market value of new construction shall not include any new construction of property that has been granted a provisional property tax exemption, pursuant to section 63-1305C, Idaho Code. A property owner may apply to the board of county commissioners, if an application is required pursuant to section 63-602, Idaho Code, for an exemption from property tax at the time the initial building permits are applied for or at the time construction of the property has begun, whichever is earlier, or at any time thereafter.

(6) The amount of taxable market value of new construction shall not include any new construction of property for which an exemption from sales and use tax has been granted pursuant to section 63-3622VV, Idaho Code.

History:

[63-301A, added 1997, ch. 117, sec. 13, p. 313; am. 1998, ch. 95, sec. 2, p. 342; am. 2002, ch. 143, sec. 6, p. 402; am. 2002, ch. 344, sec. 1, p. 962; am. 2003, ch. 8, sec. 1, p. 15; am. 2003, ch. 16, sec. 15, p. 64; am. 2007, ch. 135, sec. 1, p. 395; am. 2010, ch. 254, sec. 1, p. 644; am. 2010, ch. 283, sec. 1, p. 760; am. 2011, ch. 151, sec. 28, p. 433; am. 2011, ch. 175, sec. 1, p. 496; am. 2012, ch. 192, sec. 2, p. 518; am. 2016, ch. 349, sec. 8, p. 1025; am. 2018, ch. 194, sec. 2, p. 432; am. 2020, ch. 335, sec. 2, p. 975; am. 2021, ch. 360, sec. 2, p. 1113; am. 2022, ch. 310, sec. 1, p. 999; am. 2024, ch. 168, sec. 3, p. 647; am. 2025, ch. 300, sec. 9, p. 1268; am. 2026, ch. 19, sec. 1, p. 104; am. 2026, ch. 197, sec. 2, p. 854.]
Idaho Code § 63-3049 — Idaho Code / Title 63 / Chapter 30 / Section 63-3049
63-3049 JUDICIAL REVIEW.
Status: in_force

63-3049. Judicial review. (a) Redetermination by the state tax commission may be reviewed in the district court for Ada county or the county in which the taxpayer resides or has his principal office or place of business by a complaint filed by the taxpayer against the state tax commission within ninety-one (91) days after the receipt of notice of the decision of the state tax commission denying, in whole or in part, any protest of the taxpayer or, within the same period, by filing an appeal with the board of tax appeals. Upon the serving of summons upon the state tax commission the case shall proceed as other civil cases but may be heard by the judge in chambers. If the case is appealed to the board of tax appeals, the hearing before that body shall proceed as set forth in the act creating such board. If the court finds that any tax is due, it shall enter judgment for such tax, including any interest or penalties that may also be due and owing, against the taxpayer. Any taxes, penalties or interest paid, found by the court to be in excess of that which can be legally assessed, shall be ordered refunded to the taxpayer with interest from the time of payment. In the case of sales or use tax and corporate income tax decisions by the state tax commission, when the amount asserted exceeds twenty-five thousand dollars ($25,000), no appeal to the board of tax appeals shall be allowed.

(b) Before a taxpayer may seek review by the district court or the board of tax appeals, the taxpayer shall secure the payment of the tax or deficiency as assessed by depositing cash with the tax commission in an amount equal to twenty percent (20%) of the amount asserted. In lieu of the cash deposit, the taxpayer may deposit any other type of security acceptable to the tax commission.

No act, order or proceeding of the tax commission shall be valid until after the time allowed for taking such court action has expired or such court action is finally determined. As used in this section, the term "amount asserted" shall mean the total amount due, as set forth in the decision of the state tax commission.

(c) Any party to the proceedings may appeal to the supreme court from the judgment of the district court under the rules and regulations prescribed for appeals. If the appeal be taken by the state tax commission, it shall not be required to give any undertaking or to make any deposits to secure the cost of such appeal or to secure the payment of any amounts ordered refunded by the court.

(d) Whenever it appears to the court that:

(1) Proceedings before it have been instituted or maintained by a party primarily for delay; or

(2) A party's position in such proceeding is frivolous or groundless; or

(3) A party unreasonably failed to pursue available administrative remedies;

the court, in its discretion, may require the party which did not prevail to pay to the prevailing party costs, expenses and attorney's fees.

History:

[63-3049, added 1959, ch. 299, sec. 49, p. 613; am. 1965, ch. 316, sec. 10, p. 880; am. 1967, ch. 294, sec. 9, p. 828; am. 1969, ch. 453, sec. 16, p. 1195; am. 1983, ch. 229, sec. 1, p. 631; am. 1993, ch. 94, sec. 5, p. 233; am. 2005, ch. 17, sec. 1, p. 47.]
Idaho Code § 63-4205 — Idaho Code / Title 63 / Chapter 42 / Section 63-4205
63-4205 STAMPS TO BE AFFIXED TO CONTROLLED SUBSTANCES.
Status: in_force

63-4205. Stamps to be affixed to controlled substances. (1) When any person manufactures, purchases, acquires, possesses, transports, or imports into this state a controlled substance, subject to illegal drug taxes, he shall obtain from the commission illegal drug tax stamps and shall permanently affix the official indicia on the controlled substance evidencing the payment of the tax required under this chapter. No stamp or other official indicia may be used more than once.

(2) Taxes imposed upon possession of controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by the person acquiring or possessing such controlled substance.

(3) Payments required under this chapter shall be made to the commission on forms provided by the commission. The commission shall collect all taxes imposed under this chapter.

History:

[63-4205, added 1989, ch. 144, sec. 1, p. 350; am. 1990, ch. 179, sec. 5, p. 381.]
Idaho Code § 63-313 — Idaho Code / Title 63 / Chapter 3 / Section 63-313
63-313 EXEMPTION FOR TRANSIENT PERSONAL PROPERTY.
Status: in_force

63-313. exemption for transient personal property. Beginning January 1, 2022, all transient personal property is exempt from taxation. No replacement moneys shall be provided as a result of this section.

History:

[63-313 added 1996, ch. 98, sec. 4, p. 332; am. 2008, ch. 400, sec. 7, p. 1101; am. 2021, ch. 360, sec. 8, p. 1121; am. 2022, ch. 225, sec. 1, p. 739.]
Idaho Code § 63-1706 — Idaho Code / Title 63 / Chapter 17 / Section 63-1706
63-1706 YIELD TAX ON APPLICABLE FOREST PRODUCTS.
Status: in_force

63-1706. Yield tax on applicable forest products. (1) All forest lands designated by the owner to be subject to the provisions of section 63-1703(b), Idaho Code, shall be appraised, assessed and taxed according to the provisions of this section.

(2) Forest lands held in private ownership and designated by the owner to be subject to the provisions of this section for property taxation shall be valued by the county assessor as real property at rates which reflect only bare forest land value as determined under rules of the state tax commission.

(3) All timber severed from lands subject to the provisions of this section and delivered to a point of utilization as logs or semiprocessed forest products shall be subject to a forest products yield tax. This yield tax is in lieu of and replacement for, and not in addition to, property taxes on timber.

(4) The yield tax rate shall be three percent (3%) of stumpage value as determined by the state tax commission. In establishing stumpage values, the state tax commission shall:

(a) Divide the state into appropriate stumpage value zones, with each zone designated so as to recognize the uniqueness of timber marketing areas.

(b) By November 1, set stumpage values by zone for each species and/or product for use in the reporting and payment of yield taxes for timber severed during the following calendar year. Stumpage values shall be based on a five (5) year rolling average value of comparable timber harvested from state timber sales within the stumpage value zone and/or the best available data for the same five (5) year period.

(5) Report and payment of yield taxes become the direct liability and responsibility of the landowner at the time of severance. At the time of severance the yield taxes become a perpetual lien on the real and personal property of the landowner. Yield tax amounts shall be calculated by the county assessor on forms prescribed by the state tax commission. Yield tax amounts shall be supplied by the county assessor to the county tax collector on or before November 15 for timber that was severed from January 1 through June 30. The county tax collector shall, by the fourth Monday in November, notify the landowner of any such yield tax amount with payments due and payable on or before December 20. If the taxes due for said period are not paid on or before December 20, the payment becomes delinquent and subject to late charges and interest in the amount provided in sections 63-201 and 63-1001 or 63-904, Idaho Code, calculated from the following January 1. Yield tax amounts shall be supplied by the county assessor to the county tax collector on or before May 15 for timber severed from July 1 through December 31 in the year following severance. The county tax collector shall, by the fourth Monday in May, notify the landowner of any such yield tax amount with payments due on or before June 20 in the year following severance. If the yield taxes due for said period are not paid on or before June 20, the payment becomes delinquent and subject to late charges and interest in the amount provided in sections 63-201 and 63-1001 or 63-904, Idaho Code, calculated from the following July 1. Delinquent yield taxes shall remain a lien against the land from which the timber was harvested and against any other real and personal property of the landowner who owned the land at the time of severance. To collect delinquent yield taxes, the treasurer may use either the personal or real property collection procedures provided in title 63, Idaho Code.

(6) All yield tax revenues and any late charges or interest thereon shall be apportioned among the several county funds and taxing districts as provided for the apportionment of property taxes.

(7) The party utilizing logs or semiprocessed forest products as raw materials shall be required to report the quantity, species and source of all such materials to the Idaho department of lands. Such report shall be structured to comply with and act as a simultaneous report of data already required under the provisions of section 38-122, Idaho Code. The report format shall include the identification of the forest landowner at the source, legal description of the source, timber or product owner at time of severance, harvester and volume of forest products severed. The Idaho department of lands shall deliver to the various county assessors without fee, copies of these reports as they are available. In the event the point of utilization lies out of the state or a report is not required under the provisions of section 38-122, Idaho Code, the timber owner at time of severance shall be responsible for the reporting of the above-stated data to the department of lands.

(8) If reports required by this section are found to be intentionally false or when appropriate reports are not made, the assessor shall value the forest crop harvested, based on the best available estimates.

(9) Not reporting timber or forest products delivery or receipt as required by this section shall be deemed a misdemeanor.

(10) Buildings and other improvements, other than roads, located on forest lands shall be appraised, assessed and taxed as provided by applicable law and rules.

History:

[63-1706, added 1982, ch. 123, sec. 5, p. 354; am. 1987, ch. 205, sec. 1, p. 432; am. 1994, ch. 370, sec. 3, p. 1192; am. 1996, ch. 98, sec. 17, p. 398; am. 1996, ch. 132, sec. 1, p. 455; am. 1997, ch. 117, sec. 38, p. 334; am. 2014, ch. 77, sec. 3, p. 204.]
Idaho Code § 63-3036B — Idaho Code / Title 63 / Chapter 30 / Section 63-3036B
63-3036B PASS-THROUGH ENTITIES — BACKUP WITHHOLDING.
Status: in_force

63-3036B. Pass-through entities — backup withholding. (1) A pass-through entity, as defined in section 63-3006C, Idaho Code, that is transacting business in Idaho during a taxable year shall withhold tax as prescribed in this section.

(2) For each nonresident individual who has income described in subsection (2) of section 63-3022L, Idaho Code, the pass-through entity shall withhold tax on the individual's share of income from the pass-through entity required to be included in Idaho taxable income of the individual, at the rate applicable for the taxable year under section 63-3024, Idaho Code.

(3) A pass-through entity is not required to withhold taxes under this section:

(a) In regard to an individual who is a resident of Idaho as defined in section 63-3013, Idaho Code; or

(b) If the pass-through entity is a publicly traded partnership, as defined in section 7704(b) of the Internal Revenue Code, that is treated as a partnership for purposes of the Internal Revenue Code and that has agreed to file an annual information return reporting the name, address, taxpayer identification number and other information requested by the state tax commission concerning each unitholder whose distributive share of partnership income from Idaho sources is more than five hundred dollars ($500); or

(c) If withholding is not required pursuant to a rule adopted under this section; or

(d) In regard to an individual who is not a resident of Idaho as defined in section 63-3013, Idaho Code, but for whom the pass-through entity has reported and paid the tax relating to said individual on a composite return pursuant to section 63-3022L, Idaho Code. An entity may rely upon information provided by the individual indicating state of residency as prescribed in the rules of the state tax commission.

(4) A pass-through entity that is required to withhold tax under this section shall file a withholding return with the state tax commission setting forth the amount of income described in subsection (2) of section 63-3022L, Idaho Code, the amount of tax withheld under this section and any other information required by the state tax commission. The return shall be filed with the state tax commission on the form and taxes withheld under this section shall be paid to the state tax commission in the time and manner prescribed by rules of the state tax commission. To the extent the state tax commission finds practicable, the rules shall generally conform to the requirements of section 63-3035, Idaho Code.

(5) A pass-through entity that is required to withhold tax under the provisions of this section shall furnish a statement to each individual on whose behalf tax is withheld. The statement shall state the amount of tax withheld on behalf of the individual for the taxable year of the pass-through entity. The statement shall be made on a form prescribed by the state tax commission and shall contain any other information required by it.

(6) A pass-through entity is liable to this state for amounts of tax required to be withheld and paid under the provisions of this section. A pass-through entity is not liable to an officer, director, or individual owner of an interest in the pass-through entity for amounts required to be withheld under the provisions of this section that were paid to the state tax commission as prescribed in this section. Amounts required to be withheld and paid over to the state tax commission under this section that are not withheld or paid over at the time and in the manner required by the provisions of this section shall be a deficiency in tax as defined in section 63-3044, Idaho Code.

(7) For purposes of this section, "individual" shall have the same meaning as in subsection (6) of section 63-3022L, Idaho Code.

History:

[63-3036B, added 2010, ch. 37, sec. 3, p. 68; am. 2011, ch. 3, sec. 3, p. 9; am. 2012, ch. 187, sec. 2, p. 492; am. 2014, ch. 36, sec. 2, p. 62; am. 2022, 1st E.S., ch. 1, sec. 11, p. 8.]
Idaho Code § 63-3702 — Idaho Code / Title 63 / Chapter 37 / Section 63-3702
63-3702 OPTIONAL REPORTING FOR SALES.
Status: in_force

63-3702. Optional reporting for sales. Every multistate taxpayer as defined in said Compact and required to file a return in Idaho whose only activities within Idaho consist of sales and which does not own or rent real estate or tangible personal property and whose dollar volume of gross sales made during the tax year within this state is not in excess of the dollar volume prescribed in article III, section 2, of the Multistate Tax Compact may elect to report its income and pay tax to the state of Idaho at the rate of one per cent (1%) of such dollar volume.

History:

[63-3702, added 1967, ch. 316, sec. 2, p. 928; am. 1969, ch. 301, sec. 1, p. 901.]
Idaho Code § 63-405 — Idaho Code / Title 63 / Chapter 4 / Section 63-405
63-405 ASSESSMENT OF OPERATING PROPERTY.
Status: in_force

63-405. Assessment of operating property. (1) The state tax commission must assess taxable operating property at a meeting of the commission convening on the second Monday of August in each year and must complete the assessment of such property on the fourth Monday in August.

(2) The state tax commission shall determine the system value and calculate the allocation and apportionment of the system value for taxable operating property and specifically determine:

(a) The number of miles and the value per mile of each railroad in the state and for each taxing district in which such railroad may exist.

(b) The number of miles and the value per mile of each telephone corporation in the state and for each taxing district in which such telephone corporation may exist.

(c) The number of miles and the value per mile of each pipeline in the state and for each taxing district in which such pipeline may exist.

(d) The number of miles and the value per mile of each water company under the jurisdiction of the public utilities commission in the state and for each taxing district in which such water company may exist. The value per mile of any line included in this subsection, except railroads, shall be determined by dividing the total value of such line within the state by the number of miles of such line within the state. The value per mile of railroad line shall be determined by apportionment of the total value of line within the state. The apportionment shall be based twenty percent (20%) on the ratio of line miles in the state to line miles in the county; forty percent (40%) on the ratio of net ton miles in the state to net ton miles in the county; and forty percent (40%) on the ratio of station revenues in the state to station revenues in the county. All operating property of railroads shall be apportioned to the counties as part of the railroad line in the county. The apportionment for taxing districts shall be the same as the apportionment among counties.

(e) The system value of private railcar fleets entering or standing in Idaho in the year preceding the constituted lien as provided in section 63-411(3), Idaho Code.

(f) The system value and calculate the allocation and apportionment of the system value for all other taxable operating property.

(3) For rate-regulated electric utility companies, rate-regulated affiliated gas companies, and rate-regulated gas companies subject to taxation as provided in section 63-3502B(3) or (4), Idaho Code, the state tax commission shall determine the amount of such tax to be apportioned to each county separately in proportion to the property tax levied by all eligible taxing districts and units and amounts allocated to each urban renewal agency statewide in tax year 2025 on the operating property of rate-regulated electric utility companies, rate-regulated affiliated gas companies, and rate-regulated gas companies. The 2025 property tax amounts levied or allocated shall be certified by each county auditor to the state tax commission no later than January 12, 2026. The state tax commission shall calculate proportions by dividing the total amount so reported for each county by the sum of all such amounts for all eligible taxing districts and units and urban renewal agencies statewide. Taxing districts, units, and urban renewal agencies are eligible for a proportion of this tax and are included in the calculation of these proportions, provided they levied property tax against the operating property of rate-regulated electric utility companies, rate-regulated affiliated gas companies, and rate-regulated gas companies or received an allocation of property tax paid by such companies for tax year 2025. In the event that a taxing district or unit or urban renewal revenue allocation area dissolves or is no longer present in a county, or a voter approved bond expires, the proportions for each taxing district in each affected county shall be changed as follows:

(a) The state tax commission shall reapportion the kilowatt-hour and thermal energy tax revenue that would have accrued to the dissolving district or revenue allocation area or expiring voter approved bond. The reapportioned tax shall be distributed to each otherwise eligible taxing district and revenue allocation area in the county with boundaries that overlapped the dissolved district or revenue allocation area or expired voter approved bond. The proportionate share for each taxing district and revenue allocation area shall be determined by dividing the current distribution to that district and revenue allocation area by the total distribution to all districts and revenue allocation areas that overlap the dissolving district or revenue allocation area.

(b) Such reapportionment shall be made in the year immediately following the year of the dissolution or expiration and the county auditor shall be notified of the changed proportions no later than the first Monday in March of that year.

(c) The proportions used to determine the amount of kilowatt-hour tax and thermal energy tax to be billed to rate-regulated electric utility companies, rate-regulated affiliated gas companies, and rate-regulated gas companies and payable to each county pursuant to section 63-3503C(2), Idaho Code, shall not change.

(4) Once every five (5) years, commencing with the five (5) year period beginning January 1, 2026, the state tax commission shall examine and verify the investment of each rate-regulated electric utility company, rate-regulated affiliated gas company, and rate-regulated gas company in each county and shall submit a report to the legislature that details each county's investment in relation to the total statewide investment. On or before January 31 of the year in which the state tax commission requires such report for the applicable five (5) year period, the state tax commission shall notify each rate-regulated electric utility company, rate-regulated gas company, and rate-regulated affiliated gas company of the requirement to submit the report by April 15 of that year for the investment in each county as of the end of the preceding calendar year.

(5) If the value of property of any company assessable under this section is of such a nature that it cannot reasonably be apportioned on the basis of rail, wire, and pipeline mileage, such as microwave and radio relay stations, the tax commission may adopt such other method or basis of apportionment to the county and taxing districts in which the property is situate as may be feasible and proper.

(6) Any departure from market value in an assessment of operating property made to ensure compliance with federal law or precedent shall be considered an exemption. The state tax commission shall identify such departures from market value in their appraisals and no application need be made by a taxpayer to receive such exemption.

History:

[63-405, added 1996, ch. 98, sec. 5, p. 338; am. 1997, ch. 117, sec. 17, p. 317; am. 1998, ch. 400, sec. 3, p. 1252; am. 2004, ch. 105, sec. 1, p. 379; am. 2006, ch. 302, sec. 3, p. 935; am. 2025, ch. 188, sec. 2, p. 874; am. 2026, ch. 187, sec. 1, p. 838.]
Idaho Code § 63-1001 — Idaho Code / Title 63 / Chapter 10 / Section 63-1001
63-1001 EFFECT OF DELINQUENCY — INTEREST RATE.
Status: in_force

63-1001. Effect of delinquency — Interest rate. To avoid delinquency, total payment must be made in full to the county tax collector by the due date. Any delinquency shall have the force and effect of a sale to the county tax collector as grantee in trust for the county of the property described. Any payment on a delinquency is, in effect, a partial redemption of the property from tax sale. Interest on a delinquency will be charged at one percent (1%) per month calculated from January 1 following the year the tax lien attached, provided however, that the interest shall not be charged on collection costs.

History:

[63-1001 added 1996, ch. 98, sec. 11, p. 381.]
Idaho Code § 63-3029A — Idaho Code / Title 63 / Chapter 30 / Section 63-3029A
63-3029A INCOME TAX CREDIT FOR CHARITABLE CONTRIBUTIONS — LIMITATION.
Status: in_force

63-3029A. Income tax credit for charitable contributions — Limitation. At the election of the taxpayer, there shall be allowed, subject to the applicable limitations provided herein, as a credit against the income tax imposed by chapter 30, title 63, Idaho Code, an amount equal to fifty percent (50%) of the aggregate amount of charitable contributions made by such taxpayer during the year to a nonprofit corporation, fund, foundation, trust, or association organized and operated exclusively for the benefit of institutions of higher learning located within the state of Idaho, including a university-related research park, to nonprofit private or public institutions of elementary, secondary, or higher education or their foundations located within the state of Idaho, to Idaho education public broadcast system foundations within the state of Idaho, to the Idaho state historical society or its foundation, to the council for the deaf and hard of hearing, to the developmental disabilities council, to the commission for the blind and visually impaired, to the commission on Hispanic affairs, to the state independent living council, to the Idaho commission for libraries and to public libraries or their foundations and library districts or their foundations located within the state of Idaho, to nonprofit public or private museums or their foundations located within the state of Idaho, to residency programs accredited by the accreditation council for graduate medical education or the American osteopathic association or their designated nonprofit support organizations based in Idaho and devoted to training residents in Idaho and to dedicated accounts within the Idaho community foundation inc. that exclusively support the charitable purposes otherwise qualifying for the tax credit authorized under the provisions of this section.

(1) In the case of a taxpayer other than a corporation, the amount allowable as a credit under this section for any taxable year shall not exceed fifty percent (50%) of such taxpayer's total income tax liability imposed by section 63-3024, Idaho Code, for the year, or five hundred dollars ($500), whichever is less.

(2) In the case of a corporation, the amount allowable as a credit under this section for any taxable year shall not exceed ten percent (10%) of such corporation's total income or franchise tax liability imposed by sections 63-3025 and 63-3025A, Idaho Code, for the year, or five thousand dollars ($5,000), whichever is less.

For the purposes of this section, "contribution" means monetary donations reduced by the value of any benefit received in return such as food, entertainment, or merchandise.

For the purposes of this section, "institution of higher learning" means only an educational institution located within this state meeting all of the following requirements:

(a) It maintains a regular faculty and curriculum and has a regularly enrolled body of students in attendance at the place where its educational activities are carried on.

(b) It regularly offers education above the twelfth grade.

(c) It is accredited by the northwest commission on colleges and universities.

For the purposes of this section, a "nonprofit institution of secondary or higher education" means a private nonprofit secondary or higher educational institution located within the state of Idaho that is accredited by the northwest commission on colleges and universities or accredited by a body approved by the state board of education. A "nonprofit private institution of elementary education" means a private nonprofit elementary educational institution located within the state of Idaho and accredited by the state board of education pursuant to section 33-119, Idaho Code.

For the purposes of this section, a nonprofit corporation, fund, foundation, trust, or association that invests contributions in an endowment or otherwise shall be subject to the standards of care imposed under section 33-5003, Idaho Code.

History:

[63-3029A, added 1976, ch. 58, sec. 1, p. 198; am. 1977, ch. 249, sec. 1, p. 730; am. 1978, ch. 177, sec. 1, p. 406; am. 1984, ch. 286, sec. 14, p. 660; am. 1986, ch. 219, sec. 1, p. 557; am. 1987, ch. 304, sec. 1, p. 644; am. 1992, ch. 10, sec. 1, p. 16; am. 1994, ch. 211, sec. 1, p. 667; am. 1998, ch. 59, sec. 1, p. 216; am. 1999, ch. 361, sec. 1, p. 956; am. 2001, ch. 370, sec. 1, p. 1294; am. 2006, ch. 235, sec. 31, p. 718; am. 2010, ch. 274, sec. 1, p. 711; am. 2010, ch. 354, sec. 2, p. 930; am. 2013, ch. 40, sec. 1, p. 82; am. 2013, ch. 40, sec. 2, p. 84; am. 2015, ch. 209, sec. 1, p. 656; am. 2015, ch. 209, sec. 5, p. 658; am. 2016, ch. 78, sec. 1, p. 255; am. 2016, ch. 78, sec. 3, p. 256; am. 2018, ch. 33, sec. 1, p. 61; am. 2018, ch. 33, sec. 2, p. 63; am. 2026, ch. 184, sec. 3, p. 830.]
Idaho Code § 63-1305 — Idaho Code / Title 63 / Chapter 13 / Section 63-1305
63-1305 REFUND OR CREDIT OF PROPERTY TAXES BY ORDER OF COURT OR BOARD OF TAX APPEALS.
Status: in_force

63-1305. Refund or credit of property taxes by order of court or board of tax appeals. (1) When any court or the board of tax appeals orders a refund of any property taxes imposed under chapters 1 through 17, title 63, the county commissioners of the county or counties which collected the taxes may either refund taxes or apply the amount to be refunded as a credit against taxes due from the taxpayer in the following year. The county commissioners may use a combination of both a payment and a credit to effect the refund.

(2) As used in this section, "refund" includes property tax described in subsection (1) of this section found by the court or the board of tax appeals to have been overpaid and not lawfully due, interest due on the refund of such tax, costs and other amounts ordered paid by a court or the board of tax appeals.

(3) In the event a refund is paid, payments must be made by warrants drawn on the county's current expense fund by the county auditor. The auditor shall apportion the amount of property taxes cancelled as credit to the tax collector. The auditor shall charge the various funds and taxing districts with their proportionate share of the refund and credit the current expense account.

(4) If a credit is given the following year, the credit shall be allowed against actual property taxes assessed to the taxpayer by the taxing districts which received the taxes ordered to be refunded.

(5) Amounts equal to the refunds or credits allowed in this section may be included in amounts certified pursuant to sections 63-802 through 63-807, Idaho Code, but shall not be a part of the operating budget within the meaning of section 63-802, Idaho Code.

History:

[63-1305 added 1996, ch. 98, sec. 14, p. 392.]
Idaho Code § 63-3622VV — Idaho Code / Title 63 / Chapter 36 / Section 63-3622VV
63-3622VV IDAHO INFORMATION TECHNOLOGY EQUIPMENT.
Status: in_force

63-3622VV. idaho information technology equipment. (1) On and after July 1, 2020, there is exempted from the taxes imposed by this chapter the purchase or use of eligible server equipment and new data center facilities, as defined in this section. The exemption provided in this section shall be available only to qualifying business entities and contractors installing eligible server equipment or building new data center facilities for qualifying business entities. The exemption provided in this section shall not be available for property that has been the subject of business incentives granted to a taxpayer or its affiliates, pursuant to the Idaho reimbursement incentive act, sections 67-4737 through 67-4744, Idaho Code.

(2) As used in this section:

(a) "Business entity" means a separate legal entity or separately operated segment of business that exists for the primary purpose of engaging in a commercial activity for profit and whose sole purpose is the operation of a data center. For the purposes of this section, a separately operated segment of business is a segment of a business for which separate records are maintained and that is operated by an employee or employees whose primary employment responsibility is to operate the business segment.

(b) "Cabling" means a fiber or copper cable used in data centers to connect information sources to a server or storage device.

(c) "Capital investment" means real or tangible personal property that is purchased for use in Idaho and is used by a business entity for the purpose of operating a data center.

(d) "Chiller" means a cooling system used in data centers to remove heat from an element and deposit it into another element.

(e) "Commencement of operations" means the date on which a certificate of occupancy is issued for a data center.

(f) "Data center" means a facility comprised of one (1) or more buildings in Idaho that is used to house eligible server equipment for the transmission and storage of data where the facility has the following characteristics:

(i) Uninterruptible power supplies, generator power, or both;

(ii) Sophisticated fire suppression and prevention systems; and

(iii) Enhanced physical security and restricted access.

(g) "Eligible server equipment" means new server equipment acquired by a qualifying business entity as described in this subsection that is maintained and operated in a data center located in Idaho for the sole purpose of data transmission and storage services, providing data and transaction processing services, information technology services, or computer collocation services. "Eligible server equipment" includes servers, rack servers, chillers, storage devices, generators, cabling, and enabling software integral to or installed on such equipment.

(h) "Generator" means an engine used in data centers to convert mechanical energy into electricity.

(i) "New data center facilities" means buildings or structural components of buildings, including equipment, materials, and fixtures thereof, that are used in or intended for use primarily as a data center in Idaho.

(j) "New jobs" means new jobs created in Idaho that are nonseasonal, full-time jobs that collectively pay an average weekly wage that equals or exceeds the average weekly wage for the county where the data center is located, as determined by the most recent report of the United States bureau of labor statistics. A job that merely changes locations within the state of Idaho shall not be considered a new job under this section. New jobs must exceed the business entity's highest number of full-time employees in Idaho during the twenty-four (24) months immediately preceding the commencement of operations of the data center.

(k) "Qualifying business entity" means a business entity that certifies to the state tax commission that it will make capital investments in one (1) or more data centers after July 1, 2020, in amounts of at least two hundred fifty million dollars ($250,000,000) in the aggregate within the first five (5) years after commencement of construction and that it will create and maintain at least thirty (30) new jobs at the data center within two (2) calendar years after the commencement of operations. Such business entities shall be entitled to a provisional exemption pursuant to this section during the period in which they make capital investments in data center property. If a business entity fails to meet the investment and job creation requirements provided within the time periods required in this section, it shall pay sales or use taxes that would have been due if not for the granting of the provisional exemption. If a business entity meets the investment and job creation requirements provided within the time periods required in this section, its provisional exemption shall become final without further action, and thereafter the exemption shall also apply to all additional purchases of eligible server equipment and purchases associated with constructing new data center facilities.

(l) "Rack server" means a computer in a data center dedicated to use as a server and designed to be installed in a framework called a rack.

(m) "Server" means a computer or computer program used in data centers that manages access to a centralized resource or service in a network.

(n) "Storage device" means a piece of computer equipment on which information can be stored and that is used in data centers.

(3) The state tax commission may promulgate rules to administer and enforce the provisions of this section, including the promulgation of rules relating to the provision of information necessary to certify that the taxpayer satisfies the criteria for a qualifying business entity. For the purpose of carrying out its duties to administer and enforce the provisions of this section, the state tax commission shall have the powers and duties provided by sections 63-217, 63-3038, 63-3039, 63-3042 through 63-3067, 63-3068, 63-3071, and 63-3074 through 63-3078, Idaho Code.

History:

[63-3622VV, added 2020, ch. 335, sec. 1, p. 973.]
Idaho Code § 63-210 — Idaho Code / Title 63 / Chapter 2 / Section 63-210
63-210 TAX NUMBERS FOR METES AND BOUNDS DESCRIPTIONS.
Status: in_force

63-210. Tax numbers for metes and bounds descriptions. (1) The assessor shall give to each tract of land described by metes and bounds a tax number which shall be recorded with the county recorder without fee. This number shall be placed on the property roll to indicate the certain piece of land bearing such number, and entered on the plat record to indicate what tract is designated by such tax number, and no further description of such land shall be necessary upon the property roll. Whenever a tract of land which has been given a tax number is subdivided, the assessor shall give each subdivision a new tax number, which number, with an accurate description of the tract of land designated by such new number, shall be included in his list of tax numbers.

(2) In all cases where the description of any tract of land, or any lot or subdivision of land, or where the description of one (1) or more of the different parts or parcels thereof, cannot, in the judgment of the assessor, be made sufficiently certain and accurate for the purposes of assessment, the assessor shall notify the county recorder thereof, and the county recorder shall thereupon proceed to have such land platted in the same manner as provided for in section 50-1314, Idaho Code.

History:

[63-210 added 1996, ch. 98, sec. 3, p. 323.]
Idaho Code § 63-112 — Idaho Code / Title 63 / Chapter 1 / Section 63-112
63-112 PAYMENTS FOR ASSISTANCE WITH PROPERTY TAX ASSESSMENT.
Status: in_force

63-112. Payments for assistance with property tax assessment. The state tax commission is hereby authorized to charge counties for assistance provided for property tax assessment if requested in writing by the county assessor. Any payments received by the state tax commission for such assistance shall be deposited in the property tax assistance account.

History:

[63-112 added 1996, ch. 98, sec. 2, p. 318.]
Idaho Code § 63-3077H — Idaho Code / Title 63 / Chapter 30 / Section 63-3077H
63-3077H AGREEMENT FOR EXCHANGE OF INFORMATION WITH THE IDAHO DEPARTMENT OF HEALTH AND WELFARE.
Status: in_force

63-3077H. Agreement for exchange of information with the Idaho Department of Health and Welfare. The state tax commission and the Idaho department of health and welfare shall enter into a written agreement for exchange of information relating to an individual's receipt of federal food stamp benefits and whether that individual has claimed the Idaho food tax credit pursuant to section 63-3024A, Idaho Code. Such information shall be confidential to the recipient and may be used by the Idaho department of health and welfare and the state tax commission only for purposes of determining whether a person who was receiving federal food stamp benefits erroneously claimed the food tax credit in violation of section 63-3024A(5), Idaho Code. No such information shall be public unless it is used in the course of a judicial proceeding arising under the laws of this state. Any information disclosed by the Idaho department of health and welfare pursuant to the provisions of this section must be disclosed in compliance with the privacy act of 1974, 5 U.S.C. 552a, applicable federal law or regulations regarding public assistance programs and any applicable state law or regulation.

History:

[63-3077H, added 2015, ch. 210, sec. 2, p. 660; am. 2025, ch. 56, sec. 3, p. 270.]
Idaho Code § 63-3640 — Idaho Code / Title 63 / Chapter 36 / Section 63-3640
63-3640 CONTRACTS ENTERED INTO BEFORE EFFECTIVE DATE OF INCREASED TAX.
Status: in_force

63-3640. Contracts entered into before effective date of increased tax. (1) Commencing October 1, 2006, the purchase, use, storage or other consumption of tangible personal property which is otherwise subject to the taxes imposed by this chapter by persons defined in section 63-3609(a), Idaho Code, shall be exempt from one cent (1¢) of the taxes imposed by sections 63-3619 and 63-3621, Idaho Code, if:

(a) The tangible personal property is purchased, used, stored or otherwise consumed for incorporation into real property; and

(b) The tangible personal property is purchased, used, stored or otherwise consumed in regard to a project performed by such person pursuant to a qualified contract; and

(c) The taxpayer claims the exemption in the manner provided by subsection (3) of this section.

(2) As used in this section, the term "qualified contract" means a contract which:

(a) Is a written contract; and

(b) Was in effect on September 1, 2006, or was submitted for bid or bid in written form on or before September 1, 2006, and subsequently became a written contract; and

(c) Was negotiated or bid based upon the sales or use tax being five percent (5%); and

(d) Requires the cost of the sales or use tax to be borne by the contractor.

(3) A person entitled to the exemption granted in subsection (1) of this section may submit a claim for refund to the state tax commission for the amount of one cent (1¢) of the tax imposed by sections 63-3619 and 63-3621, Idaho Code, if it has actually been paid by him. The claim for refund shall include:

(a) A copy of a written contract which is a qualified contract; and

(b) A detailed invoice prepared by the seller showing all items of tangible personal property purchased by the claimant, the sale of which is subject to the exemption granted in subsection (1) of this section; and

(c) A document signed by the purchaser certifying that the tangible personal property shown on the invoice required by subsection (3)(b) of this section has in fact been used by him on the project to which the qualified contract relates.

(4) Upon receipt of the claim for refund, the state tax commission shall review the claim and, if it finds it to be proper, shall pay the refund together with interest from the date that the claim was filed at the rate established by section 63-3045, Idaho Code, within thirty (30) days from the date the claim was received by the commission.

(5) The use or incorporation into real property of any tangible personal property upon which the exemption provided by subsection (1) of this section has been claimed pursuant to any contract other than a qualified contract shall be a misdemeanor.

(6) In addition to the criminal penalties provided by subsection (5) of this section, the use or incorporation into real property of tangible personal property upon which the exemption provided by subsection (1) of this section has been claimed pursuant to any contract which is not a qualified contract shall subject the user to a penalty of three (3) times the sales or use tax otherwise due under this chapter to be enforced and collected as provided by sections 63-3634 and 63-3635, Idaho Code.

(7) In the case of a retailer who makes sales of tangible personal property to any person entitled to the exemption granted in subsection (1) of this section who is for any reason unable to collect one cent (1¢) of the tax imposed by sections 63-3619 and 63-3621, Idaho Code, from the purchaser, the retailer shall be entitled to claim the refund otherwise available to the purchaser. The claim for refund shall be filed in the manner prescribed by subsection (3) of this section. Nothing in this subsection shall excuse the retailer from reporting sales and use taxes at the full statutory rate on all taxable sales made during the period to which his sales or use tax return relates. If a refund claim is filed concurrently with the return, the refund claimed may be credited against the tax due on the return. Any retailer who claims a refund for any taxes actually collected from the purchaser shall be subject to a penalty of three (3) times the sales or use tax refund improperly claimed to be enforced and collected as provided by sections 63-3634 and 63-3635, Idaho Code.

History:

[63-3640, added 2003, ch. 381, sec. 1, p. 1017; am. 2006, 1st Ex. Sess., ch. 1, sec. 21, p. 67.]
Idaho Code § 63-3502B — Idaho Code / Title 63 / Chapter 35 / Section 63-3502B
63-3502B LEVY OF TAX ON WIND ENERGY PRODUCTION, SOLAR ENERGY PRODUCTION, GEOTHERMAL ENERGY ELECTRICAL PRODUCTION, RATE-REGULATED ELECTRIC UTILITY COMPANIES, RATE-REGULATED AFFILIATED GAS COMPANIES, AND RATE-REGULATED GAS COMPANIES.
Status: in_force

63-3502B. Levy of tax on wind energy production, solar energy production, geothermal energy electrical production, RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas companies, and rate-regulated gas companies. (1) A wind energy tax or a geothermal energy tax shall be levied against every producer of electricity by means of wind energy or geothermal energy in the amount of three percent (3%) of such producer's gross wind energy earnings or geothermal energy earnings.

(2) A solar energy tax shall be levied against every producer of electricity by means of solar energy in the amount of three and one-half percent (3.5%) of the producer's gross solar energy earnings.

(3) A kilowatt-hour tax shall be levied against every rate-regulated electric utility company operating in Idaho on all such electricity and electrical energy sold to retail customers in Idaho, as reported by such company to the Idaho public utilities commission; however, if such a report contains kilowatt-hour sales data for another state, the kilowatt-hour tax established under this section shall not be applied to those out-of-state sales. The kilowatt-hour tax shall be nine hundred twenty-three millionths of a dollar ($0.000923) per kilowatt-hour sold.

(4)(a) A thermal energy tax shall be levied against every rate-regulated affiliated gas company on all natural gas sold to retail customers in Idaho at a rate of ten thousand eight hundred two millionths of a dollar ($0.010802) per therm of natural gas sold.

(b) A thermal energy tax shall be levied against every rate-regulated gas company on all natural gas sold to retail customers in Idaho at a rate of three hundred twenty-nine hundred-thousandths of a dollar ($0.00329) per therm of natural gas sold. A separate thermal energy tax shall be levied against every rate-regulated gas company on all natural gas delivered to a transport gas customer at a rate of forty-one hundred-thousandths of a dollar ($0.00041) per therm of natural gas delivered to a transport gas customer by a rate-regulated gas company. For the purposes of this subsection, "transport gas customer" means an entity that purchases gas from a supplier other than a rate-regulated gas company but that contracts with a rate-regulated gas company to deliver gas to its meter.

(5) The wind energy tax, solar energy tax, geothermal energy tax, kilowatt-hour tax, and thermal energy tax provided in this section shall be in lieu of all other taxes on the property of such wind energy producer, solar energy producer, geothermal energy producer, rate-regulated electric utility company, rate-regulated affiliated gas company, or rate-regulated gas company exempted pursuant to section 63-602JJ, Idaho Code.

(6) For purposes of the certification required by section 63-803, Idaho Code, and the limitations provided by section 63-802, Idaho Code, the taxes levied pursuant to subsection (2) of this section shall reduce the property tax to be levied to finance an annual budget and shall not be included in the amount of property tax revenues to finance an annual budget for purposes of limitations on increases in the annual budget as provided in section 63-802, Idaho Code. Estimated kilowatt-hour taxes and estimated thermal energy taxes apportioned to each taxing district pursuant to section 63-3503C, Idaho Code, shall be treated as property tax revenue for the purposes of the limitations provided in section 63-802, Idaho Code.

(7) By January 1, 2027, rate-regulated electric utility companies, rate-regulated affiliated gas companies, and rate-regulated gas companies shall include the kilowatt-hour and thermal energy tax on the billings to its Idaho customers. The public utilities commission shall adjust the base tariff rates for customers to the extent those rates included a recovery of property taxes on operating property or the kilowatt-hour taxes or thermal energy taxes assessed pursuant to this section.

History:

[63-3502B, added 2007, ch. 143, sec. 2, p. 417; am. 2008, ch. 227, sec. 2, p. 695; am. 2016, ch. 189, sec. 8, p. 519; am. 2025, ch. 188, sec. 6, p. 877; am. 2026, ch. 187, sec. 2, p. 840.]
Idaho Code § 63-3029D — Idaho Code / Title 63 / Chapter 30 / Section 63-3029D
63-3029D TAX CREDIT FOR QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE.
Status: in_force

63-3029D. Tax credit for qualified equipment utilizing postconsumer waste or postindustrial waste. (1) For income tax years commencing on and after January 1, 1994, there shall be allowed a credit against the tax imposed pursuant to this chapter for each taxpayer who purchases qualified equipment on and after January 1, 1994.

(2) The credit provided pursuant to the provisions of subsection (1) of this section shall be an amount equal to twenty percent (20%) of the costs incurred by the taxpayer for purchases of qualified equipment and shall be claimed in the income tax year in which at least ninety percent (90%) of the total production of such qualified equipment is used by the taxpayer to manufacture products utilizing postconsumer waste or postindustrial waste. In no event shall the tax credit be more than thirty thousand dollars ($30,000) per tax year.

(3) If the amount of the credit provided pursuant to the provisions of subsection (2) of this section exceeds the amount of income taxes otherwise due on the income of the taxpayer in the income tax year for which the credit is being claimed, the amount of the credit not used as an offset against income taxes in such income tax year may be carried forward as a credit against subsequent years' income tax liability for a period not exceeding seven (7) years and shall be applied first to the earliest income tax years possible. Any amount of the credit which is not used after such period shall not be refundable to the taxpayer.

(4) As used in this section:

(a) "Collection" means:

(i) The acquisition of materials from businesses or the general public through purchase or donation, including the organization of systems for such acquisitions;

(ii) The preparation of materials for over-the-road transportation through cleaning, densification by shredding, baling, or any other method, or coalescence, including the organization of systems for such preparation; or

(iii) The transportation of postconsumer waste or postindustrial waste between separate geographical locations.

(b) "Costs" means the amount of the purchase price or the amount of the annual lease payment.

(c) "Postconsumer waste" or "postindustrial waste" means only those products and materials consisting of paper, glass or plastic generated by businesses or consumers which have served their intended end use or usefulness and either have been or would normally be disposed of as solid waste except for the fact that they are separated from solid waste for purposes of collection, recycling or reuse. "Postconsumer waste" or "postindustrial waste" shall not include radioactive waste, as defined in this section, or hazardous waste, as defined in chapter 44, title 39, Idaho Code.

(d) "Product" means any material resulting from a manufacturing process and offered for sale to the private or public sector which is composed of at least fifty percent (50%) postconsumer waste or postindustrial waste. "Product" does not include any shredded material unless such shredded material is incorporated directly into the manufacturing process.

(e) "Purchase" means:

(i) Any transaction under which title to qualified equipment is transferred for consideration; or

(ii) Any lease contract for qualified equipment for a period of at least three (3) years regardless of whether title to qualified equipment is transferred at the end of such period.

(f) "Qualified equipment" means machinery or equipment located within Idaho which has at least an estimated three (3) years' useful life and of which at least ninety percent (90%) of the total production thereof is used by the taxpayer to manufacture products utilizing postconsumer waste or postindustrial waste. "Qualified equipment" shall not include any machinery or equipment which is used for the collection of postconsumer waste or postindustrial waste.

(g) "Radioactive waste" or "nuclear waste" means a waste or combination of wastes of a solid, liquid, semisolid or contained gaseous form which contains radiation.

(5) Any recomputation of the credit allowed in subsection (2) of this section on property disposed of or ceasing to qualify, prior to the close of its useful life, shall be determined according to section 47 of the Internal Revenue Code, as such existed on November 5, 1990.

History:

[63-3029D, added 1994, ch. 342, sec. 1, p. 1077; am. 2007, ch. 83, sec. 10, p. 233.]
Idaho Code § 63-801 — Idaho Code / Title 63 / Chapter 8 / Section 63-801
63-801 ANNUAL STATE PROPERTY TAX LEVY.
Status: in_force

63-801. Annual state property tax levy. (1) The county commissioners in each county in this state must meet on the second Monday of September in each year to ascertain the tax rate necessary to be levied on each dollar of the valuation of all the taxable property in the county for such year in order to raise the amount of state taxes apportioned to such county by the state tax commission. The total of all levies must be within the limits prescribed by the laws of this state.

(2) In any period during which a sales tax is in force in this state, there shall be no levy of the general state property tax permitted by section 9, article VII, of the constitution of the state of Idaho.

History:

[63-801 added 1996, ch. 98, sec. 9, p. 369.]
Idaho Code § 63-3022H — Idaho Code / Title 63 / Chapter 30 / Section 63-3022H
63-3022H DEDUCTION OF CAPITAL GAINS.
Status: in_force

63-3022H. Deduction of capital gains. (1) If an individual taxpayer reports capital gain net income in determining Idaho taxable income, eighty percent (80%) in taxable year 2001 and sixty percent (60%) in taxable years thereafter of the capital gain net income from the sale or exchange of qualified property shall be a deduction in determining Idaho taxable income.

(2) The deduction provided in this section is limited to the amount of the capital gain net income from all property included in taxable income. Gains treated as ordinary income by the Internal Revenue Code do not qualify for the deduction allowed in this section. The deduction otherwise allowable under this section shall be reduced by the amount of any federal capital gains deduction relating to such property, but not below zero.

(3) Property held by an estate, trust, S corporation, partnership, limited liability company or an individual is "qualified property" under this section if the property had an Idaho situs at the time of sale and is:

(a) Real property held at least twelve (12) months;

(b) Tangible personal property used in Idaho for at least twelve (12) months by a revenue-producing enterprise;

(c) Cattle or horses held for breeding, draft, dairy or sporting purposes for at least twenty-four (24) months in Idaho;

(d) Breeding livestock other than cattle or horses held at least twelve (12) months in Idaho;

(e) Timber grown in Idaho and held at least twenty-four (24) months;

(f) A partnership interest, other than a publicly traded partnership as defined by section 7704(b) of the Internal Revenue Code, held by an individual for at least twelve (12) months, but only to the extent the gain from sale or exchange of the interest is attributable to real property held by the partnership that is classified as a capital asset by section 1221 of the Internal Revenue Code and is qualified real property under paragraph (a) of this subsection. If the partnership holds property in addition to qualified real property, the portion of the capital gain attributable to qualified real property shall be determined under one (1) of the following methods at the option of the taxpayer:

(i) Fair market valuation. The capital gain from the sale or exchange of the interest attributable to qualified real property is the amount by which the fair market value of the qualified real property exceeds the adjusted basis of the qualified real property minus any gain taxable as ordinary income. For purposes of this section, fair market value must be established by:

1. A qualified appraisal as defined in 26 CFR 1.170A-13(c)(3);

2. A county assessor valuation; or

3. Other evidence acceptable to the state tax commission; or

(ii) Adjusted basis allocation. The capital gain from the sale or exchange of the interest attributable to qualified real property is the proportion of the capital gain included in Idaho taxable income that the adjusted basis of qualified real property held by the partnership on the date of sale or exchange of the partnership interest bears to the adjusted basis of all property held by the partnership at least twelve (12) months prior to the date of sale or exchange of the partnership interest. For this purpose, the adjusted basis shall be determined as provided in section 63-3022O, Idaho Code.

(4) In determining the period for which property subject to this section has been held by a taxpayer, the provisions of section 1223 of the Internal Revenue Code shall apply, except that the holding period shall not include the holding period of property given up in an exchange, when such property would not have constituted qualified property under this section without regard to meeting the holding period nor shall the holding period include any time period in which the property subject to this section was held by a corporation other than an S corporation. Notwithstanding the preceding sentence, the holding period of qualifying property that was distributed by an S corporation or an entity treated as a partnership to a person who was an owner, member or partner at the time of the distribution shall, for that person, include the amount of time that the S corporation or the entity held the property, regardless of whether the distribution was a liquidating distribution.

(5) As used in this section, "revenue-producing enterprise" means:

(a) The production, assembly, fabrication, manufacture, or processing of any agricultural, mineral or manufactured product;

(b) The storage, warehousing, distribution, or sale at wholesale of any products of agriculture, mining or manufacturing;

(c) The feeding of livestock at a feedlot;

(d) The operation of laboratories or other facilities for scientific, agricultural, animal husbandry, or industrial research, development, or testing.

(6) As used in this section, the term "real property" means land and includes the following:

(a) A "qualified conservation easement," as defined in section 2031(c)(8)(B) of the Internal Revenue Code, conveyed to a "qualified organization" as defined in section 170(h) of the Internal Revenue Code;

(b) Grazing permits or leases issued by the U.S. forest service, the bureau of land management or the Idaho department of lands, if such permit is transferred simultaneously with the transfer of the "base property"; and

(c) Any other property defined in section 1250(c) of the Internal Revenue Code as "section 1250 property" conveyed in perpetuity, the transfer of which would be required to be in writing by section 9-503, Idaho Code.

(7) Property that has been depreciated pursuant to section 1245 of the Internal Revenue Code is not eligible to be treated as real property for purposes of this deduction.

(8) Part-year resident and nonresident owners of multistate entities shall compute the allowable deduction as prescribed in the rules of the state tax commission.

History:

[63-3022H, added 1987, ch. 324, sec. 1, p. 680; am. 1994, ch. 39, sec. 2, p. 62; am. 1995, ch. 83, sec. 3, p. 244; am. 1995, ch. 111, sec. 15, p. 359; am. 1996, ch. 41, sec. 2, p. 111; am. 1997, ch. 56, sec. 1, p. 94; am. 1998, ch. 414, sec. 1, p. 1306; am. 2001, ch. 321, sec. 1, p. 1136; am. 2001, ch. 323, sec. 1, p. 1138; am. 2002, ch. 35, sec. 2, p. 68; am. 2005, ch. 208, sec. 1, p. 624; am. 2008, ch. 314, sec. 1, p. 873; am. 2010, ch. 5, sec. 1, p. 6; am. 2015, ch. 41, sec. 1, p. 93; am. 2015, ch. 70, sec. 1, p. 188; am. 2015, ch. 269, sec. 1, p. 1122; am. 2016, ch. 188, sec. 1, p. 511; am. 2018, ch. 186, sec. 1, p. 409.]
Idaho Code § 63-907 — Idaho Code / Title 63 / Chapter 9 / Section 63-907
63-907 ENTRY OF DELINQUENT TAX — DUTY OF COUNTY TREASURER.
Status: in_force

63-907. Entry of delinquent tax — Duty of county treasurer. The county treasurer shall, on or before the first day of January in the succeeding year, enter all delinquent taxes on the property rolls. Such entries shall be dated as of the first day of January and shall have the force and effect of a sale to the treasurer as grantee in trust for the county, for all property entered upon the property roll on which first installment of the taxes has not been paid. The settlement date shall be as of the close of business on the December due date of the preceding year.

The county treasurer shall, on or before the first day of July in the succeeding year, make delinquency entries to be dated as of the first day of January in the year the taxes fall delinquent for all property entered upon the property roll on which the second installment of the taxes have not been paid. The settlement date shall be as of the close of business on the June due date of the current year.

History:

[63-907 added 1996, ch. 98, sec. 10, p. 380.]
Idaho Code § 63-3080 — Idaho Code / Title 63 / Chapter 30 / Section 63-3080
63-3080 NOT A PROPERTY TAX.
Status: in_force

63-3080. Not a property tax. For the purpose of raising revenue the taxable income required to be shown on returns under this act and taken as a basis for determining the tax hereunder shall not be classified or held or construed to be property.

History:

[63-3080, added 1959, ch. 299, sec. 80, p. 613.]
Idaho Code § 63-201 — Idaho Code / Title 63 / Chapter 2 / Section 63-201
63-201 DEFINITIONS.
Status: in_force

63-201. Definitions. As used for property tax purposes in chapters 1 through 23, title 63, Idaho Code, the terms defined in this section shall have the following meanings, unless the context clearly indicates another meaning:

(1) "Appraisal" means an estimate of property value for property tax purposes.

(a) For the purpose of estimated property value to place the value on any assessment roll, the value estimation must be made by the assessor or a certified property tax appraiser.

(b) For the purpose of estimating property value to present for an appeal filed pursuant to sections 63-501A, 63-407 and 63-409, Idaho Code, the value estimation may be made by the assessor, a certified property tax appraiser, a licensed appraiser, or a certified appraiser or any party as specified by law.

(2) "Bargeline" means those water transportation tugs, boats, barges, lighters and other equipment and property used in conjunction with waterways for bulk transportation of freight or ship assist.

(3) "Cogenerators" means facilities that produce electric energy, and steam or forms of useful energy that are used for industrial, commercial, heating or cooling purposes.

(4) "Collection costs" are amounts authorized by law to be added after the date of delinquency and collected in the same manner as property tax.

(5) "Credit card" means a card or device, whether known as a credit card or by any other name, issued under an arrangement pursuant to which a card issuer gives to a cardholder the privilege of obtaining credit from the card issuer or other person in purchasing or leasing property or services, obtaining loans, or otherwise.

(6) "Debit card" means any instrument or device, whether known as a debit card or by any other name, issued with or without a fee by an issuer for the use of the cardholder in depositing, obtaining or transferring funds.

(7) "Delinquency" means any property tax, special assessment, fee, collection cost, or charge collected in the same manner as property tax, that has not been paid in the manner and within the time limits provided by law.

(8) "Electronic funds transfer" means any transfer of funds that is initiated by electronic means, such as an electronic terminal, telephone, computer, ATM or magnetic tape.

(9) "Fixtures" means those articles that, although once movable chattels, have become accessory to and a part of improvements to real property by having been physically incorporated therein or annexed or affixed thereto in such a manner that removing them would cause material injury or damage to the real property, the use or purpose of such articles is integral to the use of the real property to which it is affixed, and a person would reasonably be considered to intend to make the articles permanent additions to the real property. "Fixtures" includes systems for the heating, air conditioning, ventilation, sanitation, lighting and plumbing of such building.

(10) "Floating home" means a floating structure that is designed and built to be used, or is modified to be used, as a stationary waterborne residential dwelling.

(11) "Improvements" means all buildings, structures, manufactured homes, as defined in section 39-4105(8), Idaho Code, mobile homes as defined in section 39-4105(9), Idaho Code, and modular buildings, as defined in section 39-4301(10), Idaho Code, erected upon or affixed to land, fences, water ditches constructed for mining, manufacturing or irrigation purposes, fixtures, and floating homes, whether or not such improvements are owned separately from the ownership of the land upon or to which the same may be erected, affixed or attached. The term "improvements" also includes all fruit, nut-bearing and ornamental trees or vines not of natural growth, growing upon the land, except nursery stock.

(12) "Late charge" means a charge of two percent (2%) of the delinquency.

(13) "Lawful money of the United States" means currency and coin of the United States at par value and checks and drafts that are payable in dollars of the United States at par value, payable upon demand or presentment.

(14) "Legal tender" means lawful money as defined in subsection (13) of this section.

(15) "Market value" means the amount of United States dollars or equivalent for which, in all probability, a property would exchange hands between a willing seller, under no compulsion to sell, and an informed, capable buyer, with a reasonable time allowed to consummate the sale, substantiated by a reasonable down or full cash payment.

(16) "Operating property" means real and personal property operated in connection with any public utility, railroad or private railcar fleet, wholly or partly within this state, and which property is necessary to the maintenance and operation of the public utility, railroad or private railcar fleet, and the roads or lines thereof, and includes all rights-of-way accompanied by title; roadbeds; tracks; pipelines; bargelines; equipment and docks; terminals; rolling stock; equipment; power stations; power sites; lands; reservoirs, generating plants, transmission lines, distribution lines and substations; and all title and interest in such property, as owner, lessee or otherwise. The term includes electrical generation plants under construction, whether or not owned by or operated in connection with any public utility. For the purpose of the appraisal, assessment and taxation of operating property, pursuant to chapter 4, title 63, Idaho Code, the value of intangible personal property shall be excluded from the taxable value of operating property in accordance with the provisions of section 63-602L, Idaho Code, and the value of personal property, other than intangible personal property, shall be excluded from the taxable value of operating property in accordance with the provisions of section 63-602KK, Idaho Code. Operating property shall be included in taxable value for the purpose of making a levy, as required in section 63-803, Idaho Code, except when an exemption is provided or when said levy is to be made against real property only.

(17) "Party in interest" means a person who holds a recorded purchase contract, mortgage, deed of trust, security interest, lien or lease upon the property. For purposes of notice requirements in section 63-1009, Idaho Code, recording includes documents recorded in full or by memorandum providing notice thereof.

(18) "Person" means any entity, individual, corporation, partnership, firm, association, limited liability company, limited liability partnership or other such entities as recognized by the state of Idaho.

(19) "Personal property" means everything that is the subject of ownership and that is not included within the term "real property."

(20) "Private railcar fleet" means railroad cars or locomotives owned by, leased to, occupied by or franchised to any person other than a railroad company operating a line of railroad in Idaho or any company classified as a railroad by the interstate commerce commission and entitled to possess such railroad cars and locomotives except those possessed solely for the purpose of repair, rehabilitation or remanufacturing of such locomotives or railroad cars.

(21) "Public utility" means electrical companies, pipeline companies, natural gas distribution companies, or power producers included within federal law, bargelines, and water companies which are under the jurisdiction of the Idaho public utilities commission. The term also includes telephone corporations, as that term is defined in section 62-603, Idaho Code, except as hereinafter provided, whether or not such telephone corporation has been issued a certificate of convenience and necessity by the Idaho public utilities commission. This term does not include cogenerators, mobile telephone service or companies, nor does it include pager service or companies, except when such services are an integral part of services provided by a certificated utility company, nor does the term "public utility" include companies or persons engaged in the business of providing solely on a resale basis, any telephone or telecommunication service that is purchased from a telephone corporation or company.

(22) "Railroad" means every kind of railway, whether its line of rails or tracks be at, above or below the surface of the earth, and without regard to the kind of power used in moving its rolling stock, and shall be considered to include every kind of street railway, suburban railway or interurban railway excepting facilities established solely for maintenance and rebuilding of railroad cars or locomotives.

(23) "Real property" means land and all rights and privileges thereto belonging or any way appertaining, all quarries and fossils in and under the land, and all other property that the law defines, or the courts may interpret, declare and hold to be real property under the letter, spirit, intent and meaning of the law, improvements and all standing timber thereon, including standing timber owned separately from the ownership of the land upon which the same may stand, except as modified in chapter 17, title 63, Idaho Code. Timber, forest, forest land, and forest products shall be defined as provided in chapter 17, title 63, Idaho Code.

(24) "Record owner" means the person or persons in whose name or names the property stands upon the records of the county recorder's office. Where the record owners are husband and wife at the time of notice of pending issue of tax deed, notice to one (1) shall be deemed and imputed as notice to the other spouse.

(25) "Secure electronic communication" means a communication transmitted securely by means of an electronic device that includes a secure logged-in user interface process that meets federal information protection requirements for accessing data and information or similar systems of methods that provide documents or other communication to any person by the state tax commission. Such communication is accomplished and is deemed sent when the notice, decision, or other document is made available in the logged-in user interface and is deemed received upon the opening of the communication by the recipient. Secure electronic communication shall be used only if the recipient elects to receive documents and other information through such means.

(26) "Special assessment" means a charge imposed upon property for a specific purpose, collected and enforced in the same manner as property taxes.

(27) "System value" means the market value for assessment purposes of the operating property when considered as a unit.

(28) "Tax code area" means a geographical area made up of one (1) or more taxing districts with one (1) total levy within the geographic area, except as otherwise provided by law.

(29) "Taxing district" means any entity or unit with the statutory authority to levy a property tax.

(30) "Taxable value" means market value for assessment purposes, less applicable exemptions or other statutory provisions. When statutory provisions define taxable value as limited to real property for the purpose of making a levy, operating property shall not be included.

(31) "Transient personal property" is personal property, specifically such construction, logging or mining machinery and equipment which is kept, moved, transported, shipped, hauled into or remaining for periods of not less than thirty (30) days, in more than one (1) county in the state during the same year.

(32) "Warrant of distraint" means a warrant ordering the seizure of personal property to enforce payment of property tax, special assessment, expense, fee, collection cost or charge collected in the same manner as personal property tax.

History:

[63-201, added 1996, ch. 98, sec. 3, p. 318; am. 1997, ch. 117, sec. 11, p. 310; am. 1997, ch. 286, sec. 1, p. 871; am. 1998, ch. 400, sec. 1, p. 1249; am. 2006, ch. 302, sec. 2, p. 932; am. 2008, ch. 53, sec. 1, p. 131; am. 2008, ch. 400, sec. 1, p. 1089; am. 2009, ch. 11, sec. 22, p. 34; am. 2009, ch. 163, sec. 1, p. 488; am. 2014, ch. 357, sec. 2, p. 886; am. 2016, ch. 29, sec. 1, p. 70; am. 2016, ch. 273, sec. 6, p. 755; am. 2016, ch. 342, sec. 14, p. 977; am. 2026, ch. 153, sec. 2, p. 695.]
Idaho Code § 63-903 — Idaho Code / Title 63 / Chapter 9 / Section 63-903
63-903 WHEN PAYABLE.
Status: in_force

63-903. When payable. (1) All property taxes extended on the property and operating property rolls shall be due and payable in full to the tax collector without late charges and interest on or before December 20 of the year in which the property taxes are levied. The property taxes may be paid in full or paid in two (2) halves, the first half on or before December 20 with a grace period extending to June 20 for the second half if the first half is totally paid.

(2) Any portion of a property tax may be paid at any time, but nothing in this section shall excuse costs, interest or late charges pursuant to section 63-1002, Idaho Code.

(3) If the first one-half (1/2) is not totally paid on or before December 20, late charges as defined in section 63-201, Idaho Code, and interest as provided in section 63-1001, Idaho Code, shall be assessed. If the first one-half (1/2) of the property tax has been paid in part, late charges and interest shall be calculated on the remaining first half tax due.

(4) If the second one-half (1/2) is not totally paid on or before June 20, late charges as defined in section 63-201, Idaho Code, and interest as provided in section 63-1001, Idaho Code, shall be assessed. If the second one-half (1/2) has been paid in part, late charges and interest shall be calculated on the remaining property tax due.

(5) Property taxes on the subsequent or missed property roll shall be billed within thirty (30) days after delivery of the property roll to the county tax collector or as otherwise provided. The tax collector shall notify the property owner of the property taxes due. The deadline for paying such property tax shall be the same as provided in subsection (4) of this section. Delinquency occurs if the tax remains unpaid after June 20. Late charges as defined in section 63-201, Idaho Code, and interest as provided in section 63-1001, Idaho Code, shall be assessed in the same manner as all other property taxes.

(6) All property taxes and fees, together with any costs, late charges and interest collected by the county tax collector shall be remitted to the county auditor as provided in section 63-1201, Idaho Code. The county auditor shall apportion the late charges and interest among the taxing districts, in the same proportion as each taxing district receives in property taxes from the total amount collected in property taxes for the entire county.

(7) Payment of any current property taxes shall not invalidate any proceeding in the collection of a delinquency.

History:

[63-903 added 1996, ch. 98, sec. 10, p. 378; am. 2018, ch. 69, sec. 1, p. 164; am. 2025, ch. 202, sec. 4, p. 922; am. 2026, ch. 20, sec. 1, p. 107.]
Idaho Code § 63-3623 — Idaho Code / Title 63 / Chapter 36 / Section 63-3623
63-3623 RETURNS AND PAYMENTS.
Status: in_force

63-3623. Returns and payments. (a) The taxes imposed by this act are due and payable to the state tax commission monthly on or before the twentieth day of the succeeding month.

(b) All moneys collected or received by the state tax commission from the taxes, penalties, interest and fees imposed by this act shall be deposited with the state treasurer to be credited by him to the sales tax account created by this act.

(c) On or before the twentieth day of the month a return shall be filed with the state tax commission in such form as the state tax commission may prescribe.

(d) For the purpose of the sales tax, a return shall be filed by every seller. For the purposes of the use tax, a return shall be filed by every retailer engaged in business in this state and by every person purchasing tangible personal property, the storage, use, or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax. Returns shall be signed by the person required to file the return or by his duly authorized agent.

(e) For the purposes of the sales tax, the return shall show the total sales at retail subject to tax under this act during the reporting period. For the purposes of the use tax, in case of a return filed by a retailer, the return shall show the total sales price of the property sold by him, the storage, use, or consumption of which property became subject to the use tax during the reporting period; in the case of a return filed by a purchaser, the return shall show the total sales price of the property purchased by him, the storage, use, or consumption of which became subject to the use tax during the reporting period.

(f) The return shall show the amount of the taxes for the period covered by the return and such other information as the state tax commission deems necessary for the proper administration of this act.

(g) The person required to file the return shall mail or deliver the return together with a remittance of any tax due to the state tax commission for the reporting period.

(h) The state tax commission, if it deems it necessary in order to insure payment to or facilitate the collection by the state of taxes, may require returns for periods other than monthly periods.

(i) For the purposes of the sales tax, gross amounts from rentals or leases of tangible personal property which may be subject to tax under this act shall be reported and the tax paid in accordance with such rules as the state tax commission may prescribe.

(j) The state tax commission for good cause may extend, for not to exceed one (1) month, the time for making any return or paying any amount required to be paid under this act.

(k) Any person to whom an extension is granted and who pays the tax within the period for which the extension is granted shall pay, in addition to the tax, interest at the rate provided in section 63-3045, Idaho Code, from the date on which the tax would have been due without the extension until the day of payment.

(l) Upon the transfer of ownership of a motor vehicle subject to sales or use tax, a certificate of title will be issued to the new owner only upon presentation of evidence of payment of sales or use tax on the transaction.

(m) The owner of a motor vehicle or trailer required to be registered by the laws of this state shall, upon demand, furnish to the officer issuing such registration, satisfactory evidence that any sales or use tax to which such motor vehicle or trailer is subject has been paid to this state before any such registration shall be issued.

(n) Retail sales of tangible personal property through a vending machine which are taxable upon the purchase price paid by the owner or operator of the vending machine pursuant to subsection (e) of section 63-3613, Idaho Code, shall be reported upon the sales tax return of the owner or operator of the vending machine in the manner by which the tax commission may by rule prescribe.

History:

[63-3623, added 1965, ch. 195, sec. 23, p. 408; am. 1966 (2nd E.S.), ch. 6, sec. 1, p. 17; am. 1977, ch. 36, sec. 2, p. 66; am. 1981, ch. 290, sec. 6, p. 600; am. 1983, ch. 4, sec. 14, p. 16; am. 1983, ch. 204, sec. 1, p. 556; am. 1984, ch. 285, sec. 1, p. 658; am. 1996, ch. 46, sec. 13, p. 135; am. 1999, ch. 42, sec. 14, p. 99.]
Idaho Code § 63-3622A — Idaho Code / Title 63 / Chapter 36 / Section 63-3622A
63-3622A PROHIBITED TAXES.
Status: in_force

63-3622A. Prohibited taxes. There is exempted from the taxes imposed by this chapter the sale at retail, storage, use or other consumption of tangible personal property or taxable services which this state is prohibited from taxing under the constitution of the United States.

History:

[63-3622A, added 1984, ch. 239, sec. 2, p. 576.]
Idaho Code § 63-3622L — Idaho Code / Title 63 / Chapter 36 / Section 63-3622L
63-3622L DE MINIMIS SALES.
Status: in_force

63-3622L. De minimis sales. There is exempted from the taxes imposed by this chapter the sale of articles through a coin-operated vending machine for a total consideration of eleven cents ($.11) or less and individual transactions involving a total sales price of eleven cents ($.11) or less.

History:

[63-3622L, added 1984, ch. 239, sec. 13, p. 579; am. 1987, ch. 18, sec. 3, p. 24; am. 1996, ch. 46, sec. 11, p. 133.]
Idaho Code § 63-3022G — Idaho Code / Title 63 / Chapter 30 / Section 63-3022G
63-3022G MONEYS PAID TO JAPANESE-AMERICANS FOR REPARATIONS FOR WORLD WAR II DISPLACEMENT.
Status: in_force

63-3022G. Moneys paid to Japanese-Americans for reparations for World War II displacement. (1) Amounts paid to eligible individuals shall not be included as Idaho taxable income if the payment was made from the United States civil liberties public education fund which is created by public law 100-383 (102 Stat. 905).

(2) As used in this section, the term "eligible individual" means any living individual of Japanese ancestry who, during the evacuation, relocation and internment period was a United States citizen or a permanent resident alien, and who was confined, held in custody, relocated or otherwise deprived of liberty or property as a result of:

(a) Executive order number 9066 dated February 19, 1942;

(b) The act entitled "An act to provide a penalty for violation of restrictions or orders with respect to persons entering, remaining in, leaving or committing any act in military areas or zones" approved March 21, 1942 (56 Stat. 173); or

(c) Any other executive order, presidential proclamation, law of the United States, directive of the armed forces of the United States or other action made by or on behalf of the United States or its agents, representatives, officers or employees respecting the evacuation, relocation or internment of individuals solely on the basis of Japanese ancestry.

(3) As used in this section, the term "evacuation, relocation and internment period" means that period beginning on December 7, 1941, and ending on June 30, 1946.

(4) As used in this section the term "permanent resident alien" means an alien lawfully admitted into the United States for permanent residence.

History:

[63-3022G, added 1989, ch. 246, sec. 1, p. 595; am. 1995, ch. 111, sec. 14, p. 358.]
Idaho Code § 63-3622P — Idaho Code / Title 63 / Chapter 36 / Section 63-3622P
63-3622P PURCHASES SHIPPED OUT-OF-STATE BY A COMMON CARRIER.
Status: in_force

63-3622P. Purchases shipped out-of-state by a common carrier. There is exempted from the taxes imposed by this chapter the sale or purchase of tangible personal property shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside this state if the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.

History:

[63-3622P, added 1984, ch. 239, sec. 17, p. 581.]
Idaho Code § 63-3045 — Idaho Code / Title 63 / Chapter 30 / Section 63-3045
63-3045 NOTICE OF REDETERMINATION OR DEFICIENCY — INTEREST.
Status: in_force

63-3045. Notice of redetermination or deficiency — Interest.

(1)(a) If, in the case of any taxpayer, the state tax commission determines that there is a deficiency in respect of the tax imposed by this title, the state tax commission shall, immediately upon discovery thereof, send notice of such deficiency to the taxpayer by first class mail, by other commercial delivery service providing proof of delivery, or by secure electronic communication, whichever is the most cost-efficient. The notice shall be sent to the taxpayer's last address known to the state tax commission. The notice of deficiency shall be accompanied by an explanation of the specific reason for the determination and an explanation of the taxpayer's right to appeal. Within sixty-three (63) days after such notice is sent, the taxpayer may, at his option, file a protest in writing with the state tax commission and obtain redetermination of the deficiency.

(b) If the taxpayer files a protest with the state tax commission within the period set forth in paragraph (a) of this subsection, and such protest does not comply with the rules of the state tax commission and is therefore inadequate to perfect the taxpayer's right to a redetermination of the deficiency determination, then the state tax commission shall notify the taxpayer, in the same manner as set forth in paragraph (a) of this subsection, of such inadequacies, setting forth in said notice the corrective action to be taken by the taxpayer to perfect his protest. The taxpayer shall thereafter have twenty-eight (28) days from the date of said notice to perfect his protest.

(c) No assessment of a deficiency in respect to the tax imposed by this chapter, and no distraint or proceedings in court for its collection, shall be made, begun, or prosecuted until such notice has been sent to the taxpayer, nor until all appeal rights relating to the deficiency have become final.

(2)(a) Following a perfected protest, the taxpayer has the right to an independent administrative redetermination of the originating division's determination before the state tax commission, including a hearing. The purpose of the hearing is to discuss the deficiency determination and the taxpayer's protest with a commissioner or duly authorized representative of the commission. The meeting shall be held informally and evidence shall be freely admitted regardless of the rules of evidence.

(b) Tax commission staff assigned to the administrative redetermination may not engage in communications relating to the taxpayer's protest with employees of the originating division without first providing the taxpayer the opportunity to participate, except for questions that involve ministerial, administrative or procedural matters that do not address the substance of the issues or positions taken in the case or as otherwise allowed under title 63, Idaho Code, and the rules promulgated thereunder. The state tax commission shall promulgate rules governing communications with the originating division to ensure an independent review process. The provisions of this subsection do not create a substantive right affecting the taxpayer's tax liability or the state tax commission's ability to determine, assess or collect that tax liability, including statutory interest and any penalties, if applicable.

(3) Any hearing conducted under the provisions of this section may be conducted, in whole or in part, by telephone, television, or other electronic means if each participant in the hearing has an opportunity to participate in the entire proceeding while it is taking place.

(4) A taxpayer has the right to be represented by, or be accompanied by, any person of his choice in any proceeding before the tax commission. If the taxpayer is not present at a proceeding, the representative of that taxpayer must be designated in writing by the taxpayer as shall be prescribed in administrative rules or in any manner acceptable to the tax commission.

(5) Following a perfected protest, the taxpayer may submit additional evidence or documentation during the redetermination process subject to the provisions of section 63-3045B(3)(a), Idaho Code.

(6) If the taxpayer does not file a protest with the state tax commission within the time prescribed in subsection (1)(a) of this section, the deficiency shall be assessed and shall become due and payable upon notice and demand from the state tax commission.

(7)(a) Interest shall apply to deficiencies in tax and refunds of tax. Interest shall not apply to any penalty or to unpaid accrued interest. Interest relating to deficiencies or refunds accruing after the original due date of the return, but not including extensions of the due date, shall be computed on the net of any underpayments and overpayments of a tax liability required to be shown as due on the same return. Interest on deficiencies shall not accrue for any period beginning on the date on which the state tax commission identifies a return for possible audit until the date of the issuance of a notice of deficiency determination. Nor shall interest on deficiencies accrue for any period between the issuance of a notice of deficiency determination that is subject to a perfected protest and the final determination of the deficiency by the state tax commission following the state tax commission's disposition of the protest.

(b) Interest upon any deficiency shall be assessed at the same time as the deficiency, shall be due and payable upon notice and demand from the state tax commission and shall be collected as a part of the tax at the rate per annum determined under the provisions of paragraph (c) of this subsection from the date prescribed for the payment of the tax. In the event any of the deficiency is reduced by reason of a carryback of a net operating loss or a capital loss carryback, such reduction in deficiency shall not affect the computation of interest under this subsection for the period ending with the last day of the taxable year in which the net operating loss or capital loss arises.

(c) The rate of interest accruing during any calendar year, or portion thereof, upon any deficiency, or payable upon an overpayment or refund, shall be two percent (2%) plus the rate determined under section 1274(d), Internal Revenue Code, by the secretary of the treasury of the United States as the midterm federal rate as it applies on September 15 of the immediately preceding calendar year rounded to the nearest whole number.

(8) When the time provisions contained in this section conflict with the provisions of section 63-4208, Idaho Code, relating to the assessment of taxes on illegal possession of controlled substances, the provisions of section 63-4208, Idaho Code, shall prevail.

History:

[63-3045, added 2012, ch. 6, sec. 1, p. 9; am. 2017, ch. 18, sec. 1, p. 30; am. 2017, ch. 19, sec. 1, p. 33; am. 2024, ch. 116, sec. 1, p. 499; am. 2025, ch. 302, sec. 4, p. 1284; am. 2026, ch. 153, sec. 5, p. 699.]
Idaho Code § 63-3022V — Idaho Code / Title 63 / Chapter 30 / Section 63-3022V
63-3022V DEDUCTION FOR FIRST-TIME HOME BUYERS.
Status: in_force

63-3022V. deduction for first-time home buyers. (1) As used in this section:

(a) "Account holder" means an individual who resides in Idaho, who has filed an income tax return in Idaho for the most recent taxable year, who is a first-time home buyer, and who establishes, individually or jointly, a first-time home buyer savings account. A married individual living in Idaho who is also a first-time home buyer, filing separately, may be an account holder if the account is established separately from the person's spouse. Married individuals filing jointly are considered the account holder if they both reside in Idaho, if at least one (1) of them has filed an income tax return in Idaho for the most recent taxable year, and if at least one (1) of them is a first-time home buyer.

(b) "Commission" means the Idaho state tax commission.

(c) "Depository" means a state or national bank, a savings and loan association, a credit union, or a trust company authorized to act as a fiduciary, authorized to do business in Idaho.

(d) (i) "Eligible home costs" means:

1. The down payment for the purchase of a single-family residence in Idaho; or

2. A cost, fee, tax, or payment incurred by, charged to, or assigned to an account holder for the purchase of a single-family residence in Idaho and listed on the statement of receipts and disbursements for the sale, including any statement prescribed by 12 CFR 1026.38, as amended.

(ii) "Eligible home costs" also includes any United States veterans administration funding fee incurred by, charged to, or assigned to a designated beneficiary in connection with a veterans administration home loan guaranty program.

(e) "First-time home buyer" means an individual who resides in Idaho, who has filed an income tax return in Idaho for the most recent taxable year, and who does not own, either individually or jointly, a single-family or multifamily residence and who has never owned or purchased, either individually or jointly, a single-family residence in any location.

(f) "First-time home buyer savings account" means an account established in Idaho with a depository to pay the eligible home costs of the account holder or to reimburse the account holder's eligible home costs in connection with a qualified home purchase.

(g) "Qualified home purchase" means, with respect to a first-time home buyer savings account, the purchase of a single-family residence in Idaho by the account holder on the date or after the date the account holder opened a first-time home buyer savings account.

(h) "Single-family residence" means a residential dwelling owned and occupied, or under contract to be constructed, by an account holder as the account holder's principal residence, including but not limited to a manufactured home, mobile home, condominium unit, or townhome.

(2) For taxable years commencing on and after January 1, 2020, annual contributions and interest earned on a first-time home buyer savings account may be deducted from the taxable income of the account holder. Annual deductions shall not exceed fifteen thousand dollars ($15,000) per year for an individual or thirty thousand dollars ($30,000) per year for a married couple filing jointly. Annual contributions to a first-time home buyer savings account shall not exceed the amount deductible under this section. Interest earned on the account shall be tax deferred provided such funds are used for a qualified home purchase subject to this section.

(3) The account holder shall be the beneficiary of the first-time home buyer savings account. The designation shall be made on forms provided by the commission during the year following the date on which the account is established.

(4) No withdrawals may be made from a first-time home buyer savings account within the first thirty (30) days from the establishment of the account. Thereafter, funds held in a first-time home buyer savings account may be withdrawn by the account holder at any time. Deposits into a first-time home buyer savings account shall not exceed one hundred thousand dollars ($100,000) for the lifetime of the account. Withdrawals for the purpose of paying eligible home costs shall not be subject to the tax imposed in this chapter. The burden of proving that a withdrawal from a first-time home buyer savings account was made for an eligible home cost is solely upon the account holder. Other withdrawals shall be subject to the following:

(a) The withdrawal of funds by the account holder for purposes other than the payment of eligible home costs shall be subject to taxes otherwise due.

(b) The direct transfer of funds from a first-time home buyer savings account to another first-time home buyer savings account at a different depository shall not be considered a withdrawal for purposes of this section. Charges relating to the administration and maintenance of the account by the depository are not withdrawals for purposes of this section.

(c) Funds deposited in a first-time home buyer savings account that are deposited in error or unintentionally and that are withdrawn within fifteen (15) days of being deposited shall be treated as if the amounts had not been deposited in the first-time home buyer savings account.

(d) Funds withdrawn from a first-time home buyer savings account that are redeposited into a first-time home buyer savings account within fifteen (15) days of being withdrawn shall be treated as if the amounts had not been withdrawn from the first-time home buyer savings account.

(e) Upon the death of an account holder, the account principal, as well as any interest accumulated thereon, shall be distributed without penalty to a beneficiary or beneficiaries designated by the account holder. Any taxes that are owing on the funds shall be paid by the beneficiary or beneficiaries.

(5) In the case of first-time home buyer savings accounts, account holders shall provide to the state tax commission, in the routine fashion used for all interest-bearing accounts, the same information that is provided for any interest-bearing bank account and shall also include an attestation under the penalty of perjury that the account holder is a first-time home buyer as defined in this section. To minimize the burden of reporting, the information shall be provided in the format in which information is provided for any interest-bearing bank account to the state tax commission. Depositories shall report withdrawals within ninety (90) days on a form provided by the commission. Account holders shall provide on any state income tax form in which they take a deduction for a first-time home buyer savings account the account number of their first-time home buyer savings account and the depository at which the account is held.

(6) First-time home buyer savings accounts shall be nontransferable to any person who is not the account holder.

(7) The commission shall promulgate rules to administer the provisions of this section.

History:

[63-3022V, added 2020, ch. 252, sec. 1, p. 736.]
Idaho Code § 63-710 — Idaho Code / Title 63 / Chapter 7 / Section 63-710
63-710 PROCEDURE AFTER REIMBURSEMENT.
Status: in_force

63-710. Procedure after reimbursement. The money received by the county tax collector under the provisions of section 63-709, Idaho Code, may be considered by the counties and other taxing districts and budgeted against at the same time, in the same manner and in the same year as revenues from taxation.

History:

[63-710, added 1996, ch. 98, sec. 8, p. 368; am. 2004, ch. 156, sec. 7, p. 505; am. 2006, ch. 59, sec. 2, p. 184.]
Idaho Code § 63-1108 — Idaho Code / Title 63 / Chapter 11 / Section 63-1108
63-1108 PURCHASE BY COUNTY.
Status: in_force

63-1108. Purchase by county. In the event that no person bids on any property offered for sale, or if such property in the judgment of the tax collector exceeds in value the amount of the highest bid made, the tax collector may bid on the property if it is deemed in the best interest of the county. He shall dispose of the purchased property by sale in the same manner as other personal property belonging to the county. However, the tax collector shall not buy any property for the county when a sufficient sum to defray the property taxes and costs of sale is bid therefor.

History:

[63-1108, added 1996, ch. 98, sec. 12, p. 390; am. 2015, ch. 199, sec. 1, p. 609.]
Idaho Code § 63-3626 — Idaho Code / Title 63 / Chapter 36 / Section 63-3626
63-3626 REFUNDS, LIMITATIONS, INTEREST.
Status: in_force

63-3626. Refunds, limitations, interest. (a) Subject to the provisions of subsection (b) of this section, if any amount due under this chapter has been overpaid, the excess amount may be credited on any amount then due to the state tax commission from the person by whom the excess was paid and any balance refunded to that person.

(b) (1) No such credit or refund shall be allowed after three (3) years from the time the payment was made to the state tax commission, unless before the expiration of such period a written claim therefor is filed with the state tax commission by the claimant or the claimant's representative, but only if the claimant has authorized in writing the representative to file a claim.

(2) For periods in regard to which the state tax commission asserts a deficiency under section 63-3629 or 63-3630, Idaho Code, a claim for refund, relating to the period to which the deficiency relates, must be made on or before the later of:

(i) The date provided in subsection (b)(1) of this section; or

(ii) The date upon which any administrative or judicial proceeding relating to such deficiency is finally resolved; or

(iii) The date specified in any agreement under section 63-3633(g), Idaho Code.

(3) A taxpayer claiming a refund of amounts paid in obedience to such deficiencies must do so by appealing within the time limits prescribed in sections 63-3631 and 63-3049, Idaho Code.

(c) Interest shall be allowed on the amount of such credits or refunds at the rate provided in section 63-3045, Idaho Code, from the date such tax was paid to the state tax commission.

(d) If the state tax commission denies a claim for refund in whole or in part, it shall provide notice of the denial in the manner provided in section 63-3629(c), Idaho Code. The claimant may petition the state tax commission for a redetermination of the denial as provided in section 63-3631, Idaho Code. The state tax commission shall issue a final decision pursuant to the requirements of section 63-3045B, Idaho Code. Appeal of a tax commission decision denying in whole or in part a claim for refund shall be made in accordance with and within the time limits prescribed in section 63-3049, Idaho Code.

History:

[63-3626, added 1965, ch. 195, sec. 26, p. 408; am. 1970, ch. 223, sec. 1, p. 630; am. 1971, ch. 214, sec. 2, p. 936; am. 1980, ch. 11, sec. 1, p. 24; am. 1981, ch. 290, sec. 4, p. 599; am. 1991, ch. 176, sec. 8, p. 438; am. 1992, ch. 16, sec. 8, p. 48; am. 1997, ch. 62, sec. 7, p. 129; am. 2002, ch. 38, sec. 1, p. 85.]
Idaho Code § 63-3614 — Idaho Code / Title 63 / Chapter 36 / Section 63-3614
63-3614 SELLER.
Status: in_force

63-3614. Seller. The term "seller" means every person making sales at retail or retail sales to a buyer or consumer, whether as agent, broker or principal.

History:

[63-3614, added 1965, ch. 195, sec. 14, p. 408; am. 1991, ch. 176, sec. 1, p. 429; am. 1992, ch. 16, sec. 1, p. 40.]
Idaho Code § 63-4210 — Idaho Code / Title 63 / Chapter 42 / Section 63-4210
63-4210 LAWFUL POSSESSION.
Status: in_force

63-4210. Lawful possession. Nothing in this chapter requires persons lawfully in possession of a controlled substance to pay the tax required under this chapter.

History:

[63-4210, added 1990, ch. 179, sec. 10, p. 384.]
Idaho Code § 63-2711 — Idaho Code / Title 63 / Chapter 27 / Section 63-2711
63-2711 SEPARABILITY.
Status: in_force

63-2711. Separability. If any section or provision of this chapter be adjudged unconstitutional or invalid for any reason, such adjudication shall not affect the validity of this chapter as a whole or of any section or provision thereof which is not specifically so adjudged unconstitutional or invalid.

History:

[(63-2711) 1931 (E.S.), ch. 3, sec. 11, p. 57; I.C.A., sec. 61-2211.]
Idaho Code § 63-2517 — Idaho Code / Title 63 / Chapter 25 / Section 63-2517
63-2517 JURISDICTION OVER NONRESIDENTS.
Status: in_force

63-2517. Jurisdiction over nonresidents. A deficiency assessed and due and payable by a person not within the state may be prosecuted against such person by an action in any court in this state having jurisdiction of the subject matter, and the court shall have personal jurisdiction of such a person in any such action for taxes imposed and assessed under this act. Notice shall be given such person by personal service without the state or by publication. In the event such notice shall be by publication, notice shall also be mailed by registered or certified mail or secure electronic communication to such person at his last known address.

History:

[63-2517, added 1974, ch. 211, sec. 17, p. 1548; am. 2026, ch. 153, sec. 4, p. 698.]
Idaho Code § 63-502 — Idaho Code / Title 63 / Chapter 5 / Section 63-502
63-502 FUNCTION OF BOARD OF EQUALIZATION ON ASSESSMENTS.
Status: in_force

63-502. Function of board of equalization on assessments. The function of the board of equalization shall be confined strictly to assuring that the market value for assessment purposes of property has been found by the assessor, and to the functions provided for in chapter 6, title 63, Idaho Code, relating to exemptions from taxation. It is hereby made the duty of the board of equalization to enforce and compel a proper classification and assessment of all property required under the provisions of this title to be entered on the property rolls, and in so doing, the board of equalization shall examine the rolls and shall raise or cause to be raised, or lower or cause to be lowered, the assessment of any property which in the judgment of the board has not been properly assessed. The board of equalization must examine and act upon all complaints filed with the board in regard to the assessed value of any property entered on the property rolls and must correct any assessment improperly made. The taxpayer shall have the burden of proof in seeking affirmative relief to establish that the determination of the assessor is erroneous, including any determination of assessed value. A preponderance of the evidence shall suffice to sustain the burden of proof.

History:

[63-502 added 1996, ch. 98, sec. 6, p. 344; am. 2003, ch. 266, sec. 2, p. 704.]
Idaho Code § 63-3061A — Idaho Code / Title 63 / Chapter 30 / Section 63-3061A
63-3061A NOTICE OF LEVY AND DISTRAINT.
Status: in_force

63-3061A. Notice of levy and distraint. The state tax commission shall, at the time of levy, provide to the taxpayer and to any person in possession of the property subject to distraint, written notice of levy and distraint. The written notice of levy and distraint may be:

(1) Given in person;

(2) Left at the dwelling place or usual place of business of such person;

(3) Sent by first class mail to such person's last known address; or

(4) Delivered through secure electronic communication.

History:

[63-3061A, added 2012, ch. 6, sec. 2, p. 10; am. 2026, ch. 153, sec. 7, p. 702.]
Idaho Code § 63-3022S — Idaho Code / Title 63 / Chapter 30 / Section 63-3022S
63-3022S INCOME EARNED ON AN INDIAN RESERVATION.
Status: in_force

63-3022S. Income earned on an Indian Reservation. (1) A taxpayer who is an enrolled member of a federally recognized Indian tribe who resides on the reservation of the Coeur d'Alene tribe, the Kootenai tribe of Idaho, the Nez Perce tribe, the Shoshone-Bannock tribes of the Fort Hall reservation or the Shoshone-Paiute tribes of the Duck Valley reservation may deduct from taxable income an amount equal to the taxpayer's income earned on the reservation of a tribe enumerated in this section, without regard to whether the reservation is the reservation of the tribe of which the taxpayer is an enrolled member.

(2) An enrolled member of a federally recognized Indian tribe who resides outside of the state of Idaho shall treat income earned by such member outside the physical boundaries of an Indian reservation in Idaho as subject to Idaho taxes. Income earned by such member within the physical boundaries of an Indian reservation in Idaho shall not be subject to Idaho taxes.

History:

[63-3022S, added 2014, ch. 18, sec. 1, p. 25; am. 2024, ch. 2, sec. 1, p. 3.]
Idaho Code § 63-3051 — Idaho Code / Title 63 / Chapter 30 / Section 63-3051
63-3051 PROPERTY SUBJECT TO LIEN.
Status: in_force

63-3051. Property subject to lien. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount of such tax, including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the state of Idaho upon all property and rights to property, whether real or personal, belonging to such person or acquired afterwards and before the lien expires. Such lien shall not be valid as against any mortgagee or other lienholder, pledgee, secured party, purchaser, or judgment lienor until notice thereof has been filed in the office of the secretary of state in the form and manner provided in chapter 19, title 45, Idaho Code.

History:

[63-3051, added 1959, ch. 299, sec. 51, p. 613; am. 1987, ch. 86, sec. 2, p. 162; am. 1994, ch. 42, sec. 1, p. 70; am. 1997, ch. 205, sec. 4, p. 615.]
Idaho Code § 63-3622T — Idaho Code / Title 63 / Chapter 36 / Section 63-3622T
63-3622T EQUIPMENT TO PRODUCE CERTAIN NEWSPAPERS.
Status: in_force

63-3622T. Equipment to produce certain newspapers. There are exempted from the taxes imposed by this chapter:

(a) Receipts from the sale, storage, use or other consumption in this state of tangible personal property directly used and consumed in the production of publications in a newspaper format which are distributed to the public at large and which rely on advertising revenue as their primary source of income; provided, that the purchase, storage, use or other consumption is by a business or segment of a business which is primarily devoted to such production of said publications; provided, further, that the use or consumption of such tangible personal property is necessary or essential to the performance of such publication business. This exemption does not include machinery, equipment, materials and supplies used in a manner that is incidental to the production of said publications, such as maintenance and janitorial equipment and supplies; nor does it include tangible personal property used in any activities other than the actual production of the publication and shall not include property such as office equipment and supplies, equipment and supplies used in selling and distributing activities, in research or in transportation activities; nor shall this exemption include motor vehicles or aircraft without regard to the use to which such motor vehicles or aircraft are put.

(b) Provided, further, that this exemption shall apply when the publication referred to herein is distributed to the public free of charge.

(c) Provided, further, that in order for the exemption to be applicable, at least ten percent (10%) of the total publication, computed on an average annual column inch basis, must be devoted to the publication of nonincome producing informative material.

History:

[63-3622T, added 1984, ch. 239, sec. 21, p. 582; am. 1987, ch. 326, sec. 5, p. 684; am. 1999, ch. 42, sec. 11, p. 98; am. 2016, ch. 9, sec. 2, p. 8.]
Idaho Code § 63-1316 — Idaho Code / Title 63 / Chapter 13 / Section 63-1316
63-1316 ELECTION — AUTHORIZATION OF GOVERNING BODY.
Status: in_force

63-1316. ELECTION — AUTHORIZATION OF GOVERNING BODY. (1) No nonschool taxing district shall exercise any powers provided pursuant to section 63-1315, Idaho Code, unless a majority of qualified electors have voted to approve the obligation provided for in section 63-1315, Idaho Code, within the five (5) years prior to the budget request.

(2) The election provided for in this section shall be held in accordance with the provisions of section 34-106, Idaho Code.

History:

[63-1316, added 2019, ch. 205, sec. 2, p. 626.]
Idaho Code § 63-2553 — Idaho Code / Title 63 / Chapter 25 / Section 63-2553
63-2553 LEGISLATIVE INTENT.
Status: in_force

63-2553. Legislative intent. It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this state and to collect the tax from the distributor as defined in section 63-2551. It is the further intent and purpose of this chapter to impose the tax only once but nothing in this chapter shall be construed to exempt any person taxable under any other law or under any other tax imposed by the state of Idaho.

History:

[63-2553, added 1972, ch. 289, sec. 3, p. 725.]
Idaho Code § 63-1402 — Idaho Code / Title 63 / Chapter 14 / Section 63-1402
63-1402 VIOLATIONS.
Status: in_force

63-1402. Violations. (1) It is a misdemeanor:

(a) For any assessor to knowingly or willfully assess any property at more or less than market value.

(b) For any assessor to fail to complete and deliver the real, subsequent or missed property rolls or affidavits within the time prescribed by law.

(c) For any member of the board of equalization to knowingly or willfully permit any appraisal to stand, or permit any alteration to be made in the real, subsequent or missed property rolls whereby any property is appraised at more or less than market value.

(d) For any member of the county commissioners to knowingly or willfully permit any unjust, excessive or insufficient county property tax levy to stand.

(e) For any county officer or any officer of any taxing district to knowingly or willfully make any false statements to the county commissioners in its determination of the amount of property taxes to be levied.

(f) For any auditor to fail to complete and deliver the property rolls or affidavits within the time prescribed by law.

(g) For any tax collector to knowingly or willfully fail to mail a property tax notice within the time prescribed by law.

(h) For any tax collector to knowingly or willfully fail to collect any property tax which has been properly levied.

(i) For any person to remove from the county or sell or repossess any personal property without the payment of property taxes levied thereon.

(j) For any treasurer to neglect or refuse to make any payments or settlements within ten (10) days after the time prescribed therefor.

(k) For any auditor to neglect or refuse to transmit any order or sworn statement within ten (10) days after the time prescribed therefor.

(l) For any assessor to neglect or refuse to transmit any order or sworn statement within ten (10) days after the time prescribed therefor.

(m) For any member of the state tax commission to knowingly or willfully permit any unjust appraisal or assessment, or incorrect apportionment of state property taxes to stand or be made.

(2) In addition to criminal penalties which may be imposed under this section:

(a) The assessor shall be liable upon his official bond for the amount of property tax on any property which he has knowingly or willfully allowed to escape appraisal or on any property on which he has knowingly or willfully entered any untrue or incorrect classification of land or other property upon the property roll.

(b) Any member of the board of equalization shall be liable upon his official bond for the amount of property tax on any property which he has knowingly or willfully allowed to escape assessment and taxation or on any property on which he has knowingly or willfully allowed any untrue or incorrect classification of land or other property to stand.

(c) The tax collector shall be liable upon his official bond for all property taxes which have not been collected or accounted for in his settlement with the county commissioners or county auditor.

(d) The treasurer shall be liable upon his official bond for all payments or settlements which he refuses or neglects to make within ten (10) days after the time prescribed therefor.

(e) The county auditor shall be liable upon his official bond for neglecting or refusing to transmit any order or sworn statement within ten (10) days after the time prescribed therefor and shall forfeit the sum of one thousand dollars ($1,000).

History:

[63-1402 added 1996, ch. 98, sec. 15, p. 395.]
Idaho Code § 63-3620E — Idaho Code / Title 63 / Chapter 36 / Section 63-3620E
63-3620E COLLECTION OF TAX BY MARKETPLACE FACILITATORS.
Status: in_force

63-3620E. collection of tax by marketplace facilitators. (1) A marketplace facilitator shall register with the state tax commission and collect, report, and pay state sales and use taxes on any retail sale facilitated by the marketplace facilitator. A marketplace facilitator shall not collect, report, or pay any local sales tax or any other tax or assessment that is not imposed by this chapter.

(2) A marketplace facilitator that has physical presence in this state but has not previously facilitated a retail sale in the state of Idaho shall have forty-five (45) days to comply with this section upon completion of the marketplace facilitator's first facilitated retail sale in Idaho.

(3) A marketplace facilitator that does not have physical presence in this state must comply with this section once the combined total of its own sales and any sales it facilitates for retailers or authorized agents of the retailer exceeds one hundred thousand dollars ($100,000).

(4) A marketplace facilitator is not liable under this section for failure to file, collect, and remit sales and use taxes if the marketplace facilitator demonstrates that the error was due to incorrect or insufficient information given to the marketplace facilitator by the retailer or authorized agent of the retailer. This subsection shall not apply if the marketplace facilitator and the retailer or authorized agent of the retailer are related parties.

(5) No class action on behalf of customers may be brought against a marketplace facilitator in any court of this state that arises from or is in any way related to an overpayment of sales or use tax collected on sales facilitated by the marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim. Nothing in this subsection affects a customer's right to seek a refund as provided under section 63-3626, Idaho Code.

(6) The state tax commission may waive penalties and interest if a marketplace facilitator seeks liability relief and the state tax commission finds that a reasonable cause exists.

History:

[63-3620E, added 2019, ch. 320, sec. 3, p. 950.]
Idaho Code § 63-3806 — Idaho Code / Title 63 / Chapter 38 / Section 63-3806
63-3806 APPOINTMENT OF EMPLOYEES.
Status: in_force

63-3806. Appointment of employees. The board shall appoint a clerk and such other employees as it deems necessary to carry out its duties and may employ counsel.

History:

[63-3806, added 1969, ch. 453, sec. 6, p. 1195.]
Idaho Code § 63-3027D — Idaho Code / Title 63 / Chapter 30 / Section 63-3027D
63-3027D PRESUMPTIONS AND BURDENS OF PROOF.
Status: in_force

63-3027D. Presumptions and burdens of proof. (a) A qualified taxpayer and its affiliates shall be presumed to be a part of a unitary business and all income of that business shall be presumed to be apportionable business income if a valid water's-edge election has been made, except as provided in subsections (c) and (d) of section 63-3027C, Idaho Code.

(b) A taxpayer shall have the burden of proof regarding the issue of whether or not a corporation is a member of a water's-edge combined group.

History:

[63-3027D, added 1986, ch. 342, sec. 1, p. 849.]
Idaho Code § 63-806 — Idaho Code / Title 63 / Chapter 8 / Section 63-806
63-806 WARRANT REDEMPTION FUND.
Status: in_force

63-806. Warrant redemption fund. (1) Upon the same property and for the same year the county commissioners shall levy a property tax for the redemption of outstanding county warrants issued prior to the first day of October in said year, to be collected and paid into the county treasury and apportioned to the county warrant redemption fund, which levy shall be sufficient for the redemption of all the outstanding county warrants, unless the amount of outstanding warrants exceeds the amount that would be raised by a levy of two-tenths of one percent (.2%) of the market value for assessment purposes on all taxable property in the county, in which case the county commissioners shall annually levy a property tax of two-tenths of one percent (.2%) of the market value for assessment purposes on all taxable property in the county for the redemption of such outstanding warrants.

(2) All property taxes levied in any year for the county current expense fund, county road fund and county bridge fund and collected on or after the first day of January in the succeeding year and any property tax levied for any purpose and which is no longer needed for such purpose when collected must be paid into the county treasury and apportioned to the county warrant redemption fund, except as otherwise provided by law. All money in the county treasury on the first day of October to the credit of the county current expense fund, county road fund, county bridge fund or any other fund which is no longer needed must be transferred to the county warrant redemption fund upon the books of the county auditor and county treasurer by resolution of the county commissioners entered upon the records of the proceedings.

History:

[63-806 added 1996, ch. 98, sec. 9, p. 373.]
Idaho Code § 63-2418 — Idaho Code / Title 63 / Chapter 24 / Section 63-2418
63-2418 DISTRIBUTION OF TAX REVENUES FROM TAX ON SPECIAL FUELS.
Status: in_force

63-2418. Distribution of tax revenues from tax on special fuels. Unless as otherwise provided in subsection (5) of this section, revenues received from the tax imposed by this chapter upon the receipt of special fuel and any penalties, interest or deficiency additions, or from the fees imposed by the commission under the provisions of section 63-2424 or 63-2438, Idaho Code, shall be distributed as follows:

(1) An amount of money equal to the actual cost of collecting, administering and enforcing the special fuels tax provisions by the commission, as determined by it, shall be retained by the commission. The amount retained by the commission shall not exceed the amount authorized to be expended by appropriation by the legislature. Any unencumbered balance in excess of the actual cost of collecting, administering and enforcing the special fuels tax requirements by the commission at the end of each fiscal year shall be distributed to the highway distribution account.

(2) An amount of money shall be distributed to the state refund account sufficient to pay current refund claims. All refunds authorized by the commission to be paid under this chapter shall be paid from the state refund account, those moneys being hereby continuously appropriated.

(3) An amount of money equal to seven percent (7%) shall be distributed to the state highway account as established in section 40-702, Idaho Code.

(4) The balance remaining with the commission after distributing the amounts specified in subsections (1), (2) and (3) of this section shall be distributed to the highway distribution account established in section 40-701, Idaho Code.

(5) For those special fuels subject to tax pursuant to section 63-2402 or 63-2424, Idaho Code, twenty-five cents (25¢) of every thirty-two cents (32¢) of revenue received from such tax shall be distributed pursuant to the provisions of subsections (1), (2), (3) and (4) of this section. The remaining seven cents (7¢) of every thirty-two cents (32¢) of the revenue received shall be distributed to the highway distribution account created in section 40-701, Idaho Code.

History:

[63-2418, added 1983, ch. 158, sec. 4, p. 449; am. 1984, ch. 87, sec. 7, p. 175; am. 1984, ch. 195, sec. 36, p. 477; am. 1985, ch. 33, sec. 2, p. 68; am. 1985, ch. 253, sec. 10, p. 704; am. 1986, ch. 73, sec. 9, p. 209; am. 2000, ch. 155, sec. 3, p. 394; am. 2002, ch. 174, sec. 8, p. 515; am. 2009, ch. 332, sec. 3, p. 964; am. 2010, ch. 14, sec. 3, p. 17; am. 2016, ch. 152, sec. 2, p. 421; am. 2026, ch. 98, sec. 3, p. 531.]
Idaho Code § 63-3046B — Idaho Code / Title 63 / Chapter 30 / Section 63-3046B
63-3046B FAILURE TO FILE PARTNERSHIP RETURN.
Status: in_force

63-3046B. Failure to file partnership return. (a) Penalty. In addition to the penalty imposed by section 63-3075, Idaho Code, if any partnership required to file a return under section 63-3030, Idaho Code, for any taxable year:

(1) Fails to file such return at the time prescribed therefor by section 63-3030, Idaho Code, (determined with regard to any extension of time for filing); or

(2) Files a return which fails to show the information required under section 63-3030, Idaho Code, such partnership shall be liable for a penalty determined under subsection (b) of this section for each month (or fraction thereof) during which such failure continues (but not to exceed five (5) months), unless it is shown that such failure is due to reasonable cause.

(b) Amount per month. For purposes of subsection (a) of this section, the amount determined under this subsection for any month is the product of:

(1) Ten dollars ($10.00), multiplied by

(2) the number of persons who are partners in the partnership during any part of the taxable year, except that in the case of partnerships with no business activity in Idaho during the taxable year but with partners who are Idaho residents, multiply the amount in subsection (b)(1) of this section by the number of partners who are either Idaho residents or are persons other than individuals who are transacting business in Idaho.

(c) Assessment of penalty. The penalty imposed in subsection (a) of this section shall be assessed against the partnership.

History:

[63-3046B, added 1989, ch. 182, sec. 1, p. 457; am. 1994, ch. 39, sec. 5, p. 65; am. 1995, ch. 111, sec. 33, p. 378.]
Idaho Code § 63-404 — Idaho Code / Title 63 / Chapter 4 / Section 63-404
63-404 OPERATOR'S STATEMENT — ARBITRARY ASSESSMENT.
Status: in_force

63-404. Operator's statement — Arbitrary assessment. (1) Every person owning, operating or constructing, either as owner or lessee, any public utility, railroad or private railcar fleet which is not exempt from taxation under the provisions of this title, shall prepare or cause to be prepared an annual statement showing all property subject to assessment by the state tax commission, together with such pertinent information as may be required on forms supplied by the state tax commission for such purposes, which statement and forms must be signed by the owner or lessee, or the president, secretary, auditor, superintendent or principal accounting officer or agent of such person, and delivered to the state tax commission on or before such time as the state tax commission may determine, and the state tax commission must file such statement and forms in its office.

(2) The statement must contain such information as the state tax commission determines to be necessary for it to properly assess the operating property. This information shall include, unless otherwise specified, such a general description of the property of such owner or lessee situated or operated in the state of Idaho as would be sufficient to identify the same for all purposes of assessment; the entire length of the system, the length of the system within this state, the length of the line owned and the length of the line operated for the whole system and in this state being separately shown; the total number of miles of each line within the state, the number of miles of main line, branch line, second track, siding and spurs being shown and the number of miles within any county, and within any incorporated city, and within any school or other taxing district into or through which said line extends; the total number of shares of capital stock for the whole system; the amount authorized, the amount issued, the amount outstanding and the dividends paid thereon being separately shown; the market and actual value of the shares of capital stock for the whole system; the funded debt for the whole system; and a detailed statement of all series of bonds, debentures and other securities forming part of the funded debt, at par value, with date of issue, date of maturity, rate of interest and interest paid; the market and actual cash values of such series of funded debt for the whole system; a detailed statement of all capital stock and bonds or other securities of such person, or of other persons, owned by or held in trust, the par value and market and actual value of the same; the entire gross receipts and gross expenses for the entire system each year, ending on the thirty-first day of December; and such other matters and things as may be required in the annual statement supplied by the state tax commission.

(3) In addition to the statement required by this section, every person filing such statement shall, at the same time, furnish to the state tax commission unless otherwise specified, certified copies of the annual reports of the board of directors or other officers to the stockholders, and the annual reports made to the surface transportation board, federal communications commission, federal energy regulatory commission and the securities exchange commission or their successor agencies.

(4) If any person or officer refuses or neglects to furnish the annual statement, list, or copies of the reports required to be furnished under the provisions of this chapter, or refuses or neglects to appear before the state tax commission, or to answer under oath all questions propounded to him in relation to matters necessary to be known by the commission in order to discharge its duties in the assessment of his property or the property of the person represented by him, then the commission shall make an arbitrary assessment of such property, except as otherwise provided in section 63-411, Idaho Code, which shall be as fair and equitable as it may be able to make from the best information it possesses, and any such person shall be estopped to question or impeach any such assessment in any hearing or proceeding thereafter.

History:

[63-404, added 1996, ch. 98, sec. 5, p. 337; am. 1997, ch. 117, sec. 16, p. 316.]
Idaho Code § 63-602X — Idaho Code / Title 63 / Chapter 6 / Section 63-602X
63-602X PROPERTY EXEMPT FROM TAXATION — CASUALTY LOSS.
Status: in_force

63-602X. Property exempt from taxation — Casualty loss. (1) The following property is exempt from taxation: real and personal property which has been damaged by an event causing casualty loss to all or a portion of the property. The board of equalization on a case-by-case basis shall determine whether to grant an exemption.

An exemption granted under this section shall be for the year in which the real or personal property has been damaged or destroyed. Claimants seeking exemption under this section must apply to the county board of equalization. The application must be in writing on a form provided by the county and must identify the claimant, the date of the casualty loss, and the property that has been damaged or destroyed. The application must be filed on or before the end of the county's normal business hours on the fourth Monday of June of the year in which the casualty loss occurred. If an exemption is granted, the value of the property subject to taxation shall be calculated by dividing the number of days in the year prior to the casualty loss by the number of days in the year and multiplying the resulting quotient by the market value of the property less any applicable exemptions, as of 12:01 a.m. on the first day of January of the tax year.

(2) The county board of equalization shall decide whether to grant such claim for exemption on or before the second Monday of July of the year in which the claim is filed. If granted, either in whole or in part, the county board of equalization shall order all necessary adjustments made in the property roll.

History:

[63-602X, added 1996, ch. 98, sec. 7, p. 357; am. 1997, ch. 117, sec. 20, p. 320.]
Idaho Code § 63-3620C — Idaho Code / Title 63 / Chapter 36 / Section 63-3620C
63-3620C PROMOTER-SPONSORED EVENTS.
Status: in_force

63-3620C. Promoter-sponsored events. (1) The operator or promoter contracting with persons for participation in a promoter sponsored event, as a prerequisite to renting or leasing space to any person for conducting business as a retailer on any premises owned or controlled by that operator or promoter, shall obtain:

(a) Written evidence that the retailer holds a valid seller's permit issued pursuant to this chapter or will apply to the state tax commission for a regular or temporary seller's permit; or

(b) A written statement from the retailer that the retailer is not offering for sale any item that is taxable under this chapter or is otherwise not required to hold a valid seller's permit.

(2) Such written evidence or statements shall be in such form and contain such information as the state tax commission shall require. The operator or promoter shall submit the documents to the state tax commission within ten (10) days following the beginning of the event.

(3)(a) The state tax commission may appoint a sponsor or promoter as its agent for issuing temporary seller's permits to participants in the event and for accounting for such permits.

(b) A sponsor or promoter appointed to issue temporary permits under this subsection shall be entitled to a credit or refund of income or franchise taxes imposed under chapter 30, title 63, Idaho Code, in the amount of one dollar ($1.00) for each such temporary permit issued by the sponsor or promoter during the taxable year.

(4) Any operator or promoter of a promoter-sponsored event who fails to comply with this section may be subject to a minimum penalty of fifty dollars ($50.00) per event and twenty-five dollars ($25.00) for each seller over two (2) sellers for whom such records required by subsection (1) of this section are not obtained, but not to exceed one thousand dollars ($1,000) for each such event. Under no circumstances shall an operator or a promoter be responsible for sales or use tax not remitted by a retailer at a promoter-sponsored event.

(5) The penalties provided in subsection (4) of this section shall not apply:

(a) Unless the state tax commission shall have previously given notice to the operator or promoter or its officer, agent or employee, by certified mail or secure electronic communication, of the requirements of this section and of a violation of this section by the operator or promoter or its officer, agent or employee; or

(b) If the operator or promoter shows that such failure was due to reasonable cause and not to willful neglect.

(6) The state tax commission shall give notice of any penalty provided in this section and it shall assess such penalties in the manner provided for deficiencies of tax.

(7) "Promoter-sponsored event," as used in this section, means a swap meet, flea market, gun show, fair or similar activity involving a series of sales sufficient in number, scope and character to constitute a regular course of business; or any event at which two (2) or more persons offer tangible personal property or services for sale or exchange and at which a fee is charged for the privilege of offering the services or displaying the property for sale or exchange; or at which a fee is charged to prospective buyers for admission to the area where the property or services are offered or displayed for sale or exchange.

History:

[63-3620C, added 1999, ch. 204, sec. 1, p. 550; am. 2000, ch. 349, sec. 1, p. 1176; am. 2007, ch. 111, sec. 1, p. 318; am. 2026, ch. 153, sec. 9, p. 702.]
Idaho Code § 63-3505 — Idaho Code / Title 63 / Chapter 35 / Section 63-3505
63-3505 TAXES A LIEN ON PROPERTY OF ASSOCIATION OR PRODUCER UNTIL PAID.
Status: in_force

63-3505. Taxes a lien on property of association or producer until paid. All taxes due and payable under this chapter shall be a lien on all property, real and personal, of the electrical, or natural gas association, or the producer of electricity by means of wind energy, by means of solar energy or by means of geothermal energy, owing the same, as of June 15 of each year and shall be discharged only by the payment thereof. In any action to enforce payment of any delinquent taxes due under this chapter, the county prosecuting such action shall be entitled to a judgment for the reasonable costs of prosecuting such action, as well as for the delinquent taxes, penalty and interest.

History:

[63-3505, added 1959, ch. 237, sec. 5, p. 507; am. 1998, ch. 132, sec. 7, p. 490; am. 2007, ch. 143, sec. 5, p. 418; am. 2008, ch. 227, sec. 5, p. 697; am. 2016, ch. 189, sec. 13, p. 521.]
Idaho Code § 63-1004 — Idaho Code / Title 63 / Chapter 10 / Section 63-1004
63-1004 PAYMENT OF DELINQUENCY ON SEGREGATED PROPERTY.
Status: in_force

63-1004. Payment of delinquency on segregated property. (1) The record owner or owners or any party in interest of a segregated portion of the property covered by a delinquency may release the lien for property taxes, by paying to the tax collector the amount of property taxes due along with late charges, interest and costs, if any, on that particular piece of property. The county assessor shall determine and provide to the tax collector the market value for assessment purposes of that segregated portion of property, and the tax collector will calculate the property tax to be paid for any prior year or years of delinquency, including the late charges, accrued interest and costs incurred.

(2) The record owner or owners or any party in interest of a segregated portion of property covered by a tax deed may redeem that property at the time and in the manner provided in section 63-1007, Idaho Code, by paying to the tax collector the amount due on that particular piece of property including, but not limited to, the late charges, accrued interest, title search fees and other costs incurred. The county assessor shall determine and provide to the tax collector the market value for assessment purposes of that segregated portion of property, and the tax collector will calculate the property tax to be paid for that current calendar year and all prior years of delinquency.

History:

[63-1004 added 1996, ch. 98, sec. 11, p. 382.]
Idaho Code § 63-1014 — Idaho Code / Title 63 / Chapter 10 / Section 63-1014
63-1014 REMOVAL OR SALE OR REPOSSESSION OF PERSONAL PROPERTY BEFORE PAYMENT OF PROPERTY TAXES ON PROPERTY ROLLS.
Status: in_force

63-1014. Removal or sale or repossession of personal property before payment of property taxes on property rolls. (1) Whenever any person, firm or corporation owning any personal property shall desire to remove the personal property from the county or sell or repossess the property before all property taxes due and payable including the current year's taxes have been paid upon the personal property, the property taxes shall be paid to the tax collector upon demand and before the removal of the property from the county. It shall be the duty of the tax collector to collect the property taxes provided for in this section, and all the provisions of this chapter are hereby made available to the tax collector in the collection of such taxes.

(a) If a person holding a purchase money security interest desires to repossess and sell a specific piece of personal property and the market value of that personal property exceeds twenty thousand dollars ($20,000), that person shall provide to the tax collector a request to segregate that specific piece of personal property from the personal property tax parcel. The person holding the purchase money security interest shall provide a copy of the purchase money security interest agreement with the request for segregation.

(b) The county assessor shall determine and provide to the tax collector the market value for assessment purposes of that segregated portion of personal property. The tax collector shall calculate property tax to be paid for any delinquencies, including late charges, accrued interest, costs incurred and the estimated taxes for the current year relating to that segregated portion of personal property.

(c) The person holding the purchase money security interest shall pay all personal property taxes owed, including late charges, accrued interest and costs incurred on the specific segregated personal property to the tax collector before taking possession of the personal property or selling the property.

(d) The segregation of specific personal property from the personal property tax parcel shall not affect the priority of the tax lien on the remaining personal property items in the parcel.

(2) It shall be a misdemeanor for any person, firm or corporation to move from the county or sell or repossess any personal property or manufactured home without the payment of the current year's property taxes or without paying property taxes due and owing, and upon conviction the person, firm or corporation shall, in addition to any penalty which the court may impose, pay to the tax collector a sum not in excess of double the amount of property tax which was collectible on the property removed or sold or repossessed, together with all costs and late charges provided for in this chapter. The excess sum shall be collected by the tax collector in the same manner as the original property tax.

History:

[63-1014 added 1996, ch. 98, sec. 11, p. 388; am. 2012, ch. 307, sec. 1, p. 848.]
Idaho Code § 63-3622PP — Idaho Code / Title 63 / Chapter 36 / Section 63-3622PP
63-3622PP IDAHO COMMEMORATIVE SILVER MEDALLIONS.
Status: in_force

63-3622PP. Idaho commemorative silver medallions. There is hereby exempted from the taxes imposed by this chapter the sale or purchase of Idaho commemorative silver medallions through the office of the treasurer of the state of Idaho or through agents designated by the state treasurer pursuant to the issuance of Idaho commemorative silver medallions authorized in section 67-1223, Idaho Code.

History:

[63-3622PP, added 2003, ch. 369, sec. 1, p. 979.]
Idaho Code § 63-602A — Idaho Code / Title 63 / Chapter 6 / Section 63-602A
63-602A PROPERTY EXEMPT FROM TAXATION — GOVERNMENT PROPERTY.
Status: in_force

63-602A. Property exempt from taxation — Government property. (1) The following property is exempt from taxation: property belonging to the United States, except when taxation thereof is authorized by the congress of the United States; property belonging to the state of Idaho; property belonging to a federally recognized Indian tribe, as defined in section 67-4001, Idaho Code, which property is situated within the boundaries of the reservation of the Indian tribe; and property belonging to any county or municipal corporation or school district within this state.

(2) However, inventory property acquired under agricultural credit programs of the consolidated farm service agency of the United States department of agriculture shall be subject to taxation as other property in the county.

(3) However, unimproved real property of more than ten (10) contiguous acres owned in fee simple by the department of fish and game shall be subject to a fee in lieu of property taxes contingent upon the following conditions and requirements:

(a) The fee in lieu of property taxes shall not exceed the property tax for the property at the time of acquisition by the department of fish and game, unless the property tax rate for the property shall have been increased.

(b) The department shall determine and identify the parcels of property and their current use as qualified under the provisions of this chapter. The department shall consult with the appropriate county treasurer and determine the fee to be paid on the property and credited continuously to the county current expense fund. The fee shall be an amount equal to the property tax the property would generate if assessed as agricultural property.

(c) Any future increase in the fee paid in lieu of property taxes shall be determined by the amount of property taxes the property would generate if assessed as agricultural property. The increase may be determined by the department working cooperatively with the appropriate county assessor. The method used for determining the fee that would be due on department property is to be used only under this subsection and has no other application in any other section of the Idaho Code.

(d) The department shall then provide to the assessor of the county where the parcels are located on or before the second Monday of March each year, a listing identifying each parcel of unimproved property by legal description, size and amount of the fee for the preceding calendar year. The treasurer shall prepare and submit a billing for payment based on this information to the department. Once the fee has been determined, payment shall be made by June 20 of that year from moneys appropriated for that purpose. However, if the fees exceed the moneys appropriated for that purpose, the director of the department of fish and game shall calculate the percent reduction that must be made and certify the proportionate reduction to each county treasurer.

(e) For the purpose of this section only, unimproved real property shall mean property on which no homesite or improved site is located, and homesite or improved site shall mean any buildings, structures, or fixtures which have been erected or affixed to the land and the necessary acreage required to utilize the homesite or improved site as determined by the county assessor shall be exempt. For purposes of this subsection only, roads or fences shall not be considered as improvements.

History:

[63-602A added 1996, ch. 98, sec. 7, p. 348; am. 2003, ch. 8, sec. 2, p. 16; am. 2013, ch. 134, sec. 1, p. 306.]
Idaho Code § 63-3060A — Idaho Code / Title 63 / Chapter 30 / Section 63-3060A
63-3060A CONTINUOUS EXECUTION ON INDIVIDUAL EARNINGS.
Status: in_force

63-3060A. continuous execution on INDIVIDUAL earnings. Where an execution or garnishment against earnings for a state tax liability is served upon any person or upon the state of Idaho, and there is in possession of such person or the state of Idaho any such earnings of the individual debtor, the execution and the garnishment shall operate continuously and shall require such person or the state of Idaho to withhold the nonexempt portion of earnings at each succeeding earnings disbursement interval until released by the state tax commission or until the dollar amount specifically set forth on the record of assessment, identified in section 63-3045A, Idaho Code, and subject to garnishment as of the date the tax warrant is issued, is discharged or satisfied in full. The proportion of earnings subject to garnishment pursuant to this section, as compared to total gross taxable earnings, shall be limited to twenty-five percent (25%), except if the federal government is also garnishing the earnings of such person then the garnishment shall be limited to ten percent (10%). All garnishment or execution against earnings for the payments of any tax owed to the state of Idaho shall be governed by this section. For purposes of this section, earnings are gross taxable earnings from sources identified in section 11-206(1), Idaho Code.

History:

[63-3060A, added 2013, ch. 244, sec. 1, p. 590.]
Idaho Code § 63-2808 — Idaho Code / Title 63 / Chapter 28 / Section 63-2808
63-2808 ASSESSMENT WITHOUT STATEMENT.
Status: in_force

63-2808. Assessment without statement. If any person, corporation or association, engaged in mining as mentioned in this chapter, refuses or neglects to make and deliver to the assessor of the county where the mines are located, the statement mentioned in this chapter, such assessor must list the property and assess, according to his knowledge and information, the amount of said tax in the manner provided by the law for the assessment of other property where no statement is furnished.

History:

[(63-2808) 1903, p. 4, sec. 7; reen. R.C. & C.L., sec. 1869; C.S., sec. 3367; I.C.A., sec. 61-2308.]
Idaho Code § 63-3069 — Idaho Code / Title 63 / Chapter 30 / Section 63-3069
63-3069 NOTICE OF ADJUSTMENT OF FEDERAL OR STATE TAX LIABILITY.
Status: in_force

63-3069. Notice of adjustment of federal or state tax liability. (1) Upon final determination of any deficiency or refund of federal taxes, the taxpayer is required to send written notice to the state tax commission within one hundred eighty (180) days of the final determination date.

(2) Upon final determination of any deficiency or refund of income tax due to another state or territory to which the credit for taxes paid another state or territory applies, as provided in section 63-3029, Idaho Code, the taxpayer is required to send written notice to the state tax commission within one hundred eighty (180) days of the final determination date.

(3) If the notice required by this section is not sent by the taxpayer to the state tax commission within one hundred eighty (180) days of the final determination date, the taxpayer will be subject to the negligence penalty provided by section 63-3046, Idaho Code.

(4) As used in this section, "final determination date" has the same meaning as that term is defined in section 63-3070(2)(h), Idaho Code.

(5) A taxpayer subject to a federal audit is eligible to make estimated payments to the state tax commission in the same manner as provided in section 63-3070(6), Idaho Code.

History:

[63-3069, added 1959, ch. 299, sec. 69, p. 613; am. 2000, ch. 18, sec. 1, p. 35; am. 2018, ch. 6, sec. 1, p. 11; am. 2026, ch. 81, sec. 3, p. 430.]
Idaho Code § 63-4102 — Idaho Code / Title 63 / Chapter 41 / Section 63-4102
63-4102 DEFINITION.
Status: in_force

63-4102. Definition. As used in this chapter, "special district" means any single purpose district organized or that may be organized as a local public body in accordance with the laws of the state of Idaho for the purpose of constructing or furnishing any municipal service where the district's enabling law does not provide for dissolution of any district formed under it.

History:

[63-4102, added 1987, ch. 87, sec. 1, p. 165.]
Idaho Code § 63-3814 — Idaho Code / Title 63 / Chapter 38 / Section 63-3814
63-3814 PROCEEDINGS TO CONFORM WITH ADMINISTRATIVE PROCEDURE ACT.
Status: in_force

63-3814. Proceedings to conform with administrative procedure act. The proceedings of the board shall be conducted in conformity with the administrative procedure act set out in chapter 52, title 67, of the Idaho Code, except insofar as this act is inconsistent therewith.

History:

[63-3814, added 1969, ch. 453, sec. 15, p. 1195.]
Idaho Code § 63-3062 — Idaho Code / Title 63 / Chapter 30 / Section 63-3062
63-3062 PRODUCTION OF BOOKS.
Status: in_force

63-3062. Production of books. All persons, and officers of companies or corporations, are required on demand of a sheriff or agent of the state tax commission, about to distrain, or having distrained on any property or rights of property, to exhibit all books containing evidence or statements relating to the subject of distraint, or the property or rights of property liable to distraint for the tax due.

History:

[63-3062, added 1959, ch. 299, sec. 61, p. 613; am. 1961, ch. 328, sec. 23, p. 622; am. 2004, ch. 28, sec. 6, p. 49.]
Idaho Code § 63-3065 — Idaho Code / Title 63 / Chapter 30 / Section 63-3065
63-3065 JEOPARDY ASSESSMENTS.
Status: in_force

63-3065. Jeopardy assessments. (a) If the tax commission finds that a taxpayer is about to depart from the state of Idaho or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for the taxable year then last past or the taxable year then current unless such proceedings be brought without delay, the tax commission shall declare the taxable period for such taxpayer immediately terminated and shall cause notice of such findings and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated and of the tax for the preceding taxable year or so much of said taxes as is unpaid, whether or not the time otherwise allowed by law for filing returns and paying the tax has expired; and such taxes shall thereupon become immediately due and payable. The provisions of section 63-4003(1)(a), Idaho Code, shall not apply to a notice under this section and communications related thereto. In any proceedings in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section the finding of the tax commission, made as herein provided, whether made after notice to the taxpayer or not, shall be for all purposes prima facie evidence of the taxpayer's design.

(b) Collection procedures may be instituted immediately; however, any taxpayer deeming himself aggrieved by any act of the tax commission pursuant to the provisions of this section may, within sixty-three (63) days of receipt of said notice, petition the tax commission for a redetermination or commence action for refund or redetermination upon payment of the tax together with interest and penalty or upon filing a bond in the amount of the assessment.

(c) A taxpayer who is not in default in making any return or paying any taxes assessed under this chapter may furnish to the state of Idaho under regulations to be prescribed by the tax commission, security approved by the tax commission that he will duly make the return next thereafter required to be filed and pay the tax next thereafter required to be paid. The tax commission may approve and accept in like manner security for return and payment of taxes made due and payable by virtue of the provisions of this section.

(d) If security is approved and accepted pursuant to the provisions of this section and such further or other security with respect to the tax or taxes covered thereby is given as the tax commission shall from time to time find necessary and require, payment of such taxes shall not be enforced by any proceedings under the provisions of this section prior to the expiration of the time otherwise allowed for paying such respective taxes.

(e) In the case of a bona fide resident of the state of Idaho about to depart from the state of Idaho the tax commission may, at its discretion, waive any or all of the requirements placed upon the taxpayer by this section.

(f) If a taxpayer violates or attempts to violate this section there shall, in addition to all other penalties, be added as part of the tax twenty-five percent (25%) of the total amount of the tax or deficiency in the tax.

History:

[63-3065, added 1959, ch. 299, sec. 65, p. 613; am. 1961, ch. 328, sec. 24, p. 622; am. 1967, ch. 294, sec. 10, p. 828; am. 1975, ch. 86, sec. 2, p. 178; am. 1987, ch. 86, sec. 5, p. 163; am. 1993, ch. 94, sec. 7, p. 234; am. 1994, ch. 172, sec. 5, p. 393; am. 2005, ch. 30, sec. 2, p. 142.]
Idaho Code § 63-3066 — Idaho Code / Title 63 / Chapter 30 / Section 63-3066
63-3066 LEGAL ADVISER.
Status: in_force

63-3066. Legal adviser. The attorney general of the state shall be the legal counselor and adviser of the tax commission.

History:

[63-3066, added 1959, ch. 299, sec. 66, p. 613; am. 1974, ch. 19, sec. 9, p. 524.]
Idaho Code § 63-703 — Idaho Code / Title 63 / Chapter 7 / Section 63-703
63-703 PROCEDURE FOR FILING CLAIMS.
Status: in_force

63-703. Procedure for filing claims. (1) Any claim filed shall be signed by the claimant or by any person or entity described in section 63-711(3), Idaho Code. By signing such claim, the claimant or other person or entity signing such claim shall attest to the truth of such claim and shall be subject to the penalties provided by section 18-5401, Idaho Code, for stating as true any material fact known to be false. All claims shall be made on forms prescribed by the state tax commission and shall be in triplicate. One (1) copy of the form shall be provided to the claimant or the person or entity acting on behalf of the claimant, one (1) copy shall be kept for all county purposes, and one (1) copy shall be forwarded to the state tax commission with the property tax reduction roll. Except as provided in section 63-707, Idaho Code, the claim and its documentation shall not be deemed to be public records and may not be used for any commercial purpose; provided however, the state tax commission and the county assessor may use the contents of such claims and documentation for general statistical analysis and may publish such analysis, or any part of such analysis, as appropriate.

(2) By filing a claim, a claimant does not relinquish any right he or any member of his household may have to apply for a cancellation of property taxes pursuant to section 63-711, Idaho Code. The county commissioners may grant any such claimant, or any member of his household, a cancellation of property taxes, late charges and interest under such section, if a claim has been filed under the provisions of sections 63-701 through 63-710, Idaho Code.

(3) If two (2) or more individuals of a household are able to meet the qualifications of a claimant, they may decide between themselves who may obtain a reduction in property taxes or occupancy taxes under the provisions of sections 63-701 through 63-710, Idaho Code, and shall certify such division in writing to the county assessor in such form as the county assessor shall require, but if they do not decide between themselves, then the reduction shall be divided equally among or between the claimants in the household or shall be divided as determined under section 63-701(7), Idaho Code, whichever is appropriate.

(4) When an "owner" is any person who is the beneficiary of a revocable or irrevocable trust, or is a partner of a limited partnership, or member of a limited liability company, or shareholder of a corporation, if such entity holds title in fee simple or holds a certificate of motor vehicle title, and if said person holds at least a five percent (5%) ownership in such entity, he or she, or any person or entity described in section 63-711(3), Idaho Code, may provide proof of the foregoing as follows:

(a) If the owner of the homestead is a revocable or irrevocable trust, by an affidavit stating:

(i) That the claimant, or the claimant's spouse, is a beneficiary of the trust; and

(ii) That the claimant, or the claimant's spouse, is the occupier of the residential property and uses the property as the primary dwelling place of the occupier as of January 1 or before April 15.

The affidavit shall include the attaching of copies of those portions of the trust which set forth the status of the claimant or the claimant's spouse as beneficiary and which contain the signature page or pages of the trust.

(b) If the owner is a limited partnership, limited liability company, or corporation, by an affidavit stating the entity holds title in fee simple or holds a certificate of motor vehicle title, and if said person holds at least a five percent (5%) ownership in such entity. The affidavit shall include the attaching of:

(i) Proof of the current status of the entity owning the property, including statements from the secretary of state as to such status if appropriate;

(ii) Copies of any documents, or portions thereof, relating to the entity including, but not limited to, those portions of the articles of organization or operating agreements of the entity indicating the person's membership or ownership in the entity and the membership or ownership percentage held by such person; and

(iii) Copies of any contracts or other agreements between the entity and the claimant or the claimant's spouse including, but not limited to, any portions thereof that show the right of occupancy of the homestead by the person.

(c) Any other documentation which the county assessor determines would aid the county assessor in carrying out the provisions of this chapter.

History:

[63-703, added 1996, ch. 98, sec. 8, p. 364; am. 1997, ch. 117, sec. 25, p. 325; am. 2001, ch. 69, sec. 4, p. 135; am. 2004, ch. 156, sec. 4, p. 501; am. 2019, ch. 31, sec. 3, p. 87.]
Idaho Code § 63-2306 — Idaho Code / Title 63 / Chapter 23 / Section 63-2306
63-2306 MONTHLY SETTLEMENT FOR LICENSES — APPLICATION OF LICENSE MONEY.
Status: in_force

63-2306. Monthly settlement for licenses — Application of license money. On the first Monday in each month the treasurer shall pay into the county treasury all money collected from all licenses sold during the preceding month upon the certificate of the county auditor, and shall file a statement or report each month with the county auditor showing the amount of licenses collected in each school district to be apportioned in the following manner:

(1) If by applicants within an incorporated city or city acting under special charter:

(a) Thirty percent (30%) to the school district in which the licenses are collected for general revenue purposes;

(b) Forty percent (40%) for general revenue purposes of the city; and

(c) Thirty percent (30%) to the county current expense fund.

(2) If by applicants without an incorporated city:

(a) Fifty percent (50%) to the school district in which the licenses are collected; and

(b) Fifty percent (50%) to the county current expense fund.

History:

[63-2306, added 1995, ch. 206, sec. 2, p. 702.]
Idaho Code § 63-3013 — Idaho Code / Title 63 / Chapter 30 / Section 63-3013
63-3013 RESIDENT.
Status: in_force

63-3013. Resident. (1) The term "resident," for income tax purposes, means any individual who:

(a) Is domiciled in the state of Idaho for the entire taxable year; or

(b) Maintains a place of abode in this state for the entire taxable year and spends in the aggregate more than two hundred seventy (270) days of the taxable year in this state. Presence within the state for any part of a calendar day shall constitute a day spent in the state unless the individual can show that his presence in the state for that day was for a temporary or transitory purpose.

(2) An individual shall not be considered a resident, but may be considered a part-year resident, during a period of absence from this state described as follows:

(a) The period begins with an individual leaving this state if the individual is absent from this state for at least four hundred forty-five (445) days in the first fifteen (15) months.

(b) During such period, but excluding the first fifteen (15) months, the individual was not present in this state for more than sixty (60) days in any calendar year.

(c) During such period, the individual did not maintain a permanent place of abode in this state at which his spouse (unless he and his spouse are legally separated) or minor or dependent children are present for more than sixty (60) days during any calendar year.

(d) The individual did not, during such period, hold an elective or appointive office of the government of the United States (other than the armed forces of the United States or career appointees in the United States foreign service).

(e) The individual was not, during such period, employed on the staff of an elective officer in the legislative branch of the government of the United States; and

(f) The individual did not, during such period, claim Idaho as his tax home for federal income tax purposes.

(g) The period ends with an individual returning to this state if such individual remains or resides in the state for more than sixty (60) days.

(3) Any individual who is a nonresident alien as defined in section 7701 of the Internal Revenue Code is not a resident within the meaning of this section.

History:

[63-3013, added 1959, ch. 299, sec. 13, p. 613; am. 1961, ch. 328, sec. 2, p. 622; am. 1986, ch. 245, sec. 1, p. 664; am. 1995, ch. 83, sec. 1, p. 239; am. 1995, ch. 111, sec. 6, p. 350; am. 1996, ch. 40, sec. 1, p. 103; am. 1997, ch. 57, sec. 2, p. 96; am. 2006, ch. 90, sec. 1, p. 264.]
Idaho Code § 63-2564 — Idaho Code / Title 63 / Chapter 25 / Section 63-2564
63-2564 DISTRIBUTION OF TAX REVENUES.
Status: in_force

63-2564. Distribution of tax revenues. (1) The revenues received from the taxes imposed by section 63-2552, Idaho Code, and any penalties, interest, or deficiency additions, shall be distributed by the tax commission as follows:

(a) An amount of money shall be distributed to the state refund account, sufficient to pay current refund claims. All refunds authorized by the commission shall be paid through the state refund account, and those moneys are continuously appropriated.

(b) From the balance remaining with the state treasurer after deducting the amounts in subsection (a) of this section, all remaining moneys shall be remitted directly to the general fund of the state of Idaho and shall be remitted to that fund periodically, but no less frequently than quarterly.

History:

[63-2564, added 1974, ch. 173, sec. 4, p. 1432; am. 1976, ch. 51, sec. 16, p. 180; am. 1986, ch. 73, sec. 11, p. 211; am. 2000, ch. 60, sec. 3, p. 133.]
Idaho Code § 63-3022U — Idaho Code / Title 63 / Chapter 30 / Section 63-3022U
63-3022U DEDUCTION FOR CERTAIN CHARITABLE CONTRIBUTIONS.
Status: in_force

63-3022U. deduction for certain charitable contributions. A taxpayer may deduct from taxable income the amount by which the taxpayer must reduce a charitable contribution deduction under section 170(d)(1)(B) or 170(d)(2)(B) of the Internal Revenue Code. The amount allowed to a part-year resident or nonresident will be determined pursuant to section 63-3026A(6), Idaho Code. This deduction shall not apply to the calculation set forth in section 63-3022L, Idaho Code.

History:

[63-3022U, added 2015, ch. 19, sec. 1, p. 25; am. 2018, ch. 5, sec. 1, p. 11.]
Idaho Code § 63-2450 — Idaho Code / Title 63 / Chapter 24 / Section 63-2450
63-2450 VIOLATIONS IN GENERAL.
Status: in_force

63-2450. violations in general. (1) It is unlawful for any person in the state of Idaho to:

(a) Refuse or knowingly and intentionally fail to make and file any statement required by this chapter in the manner or within the time required;

(b) Fail to pay any tax due or any fee required by this chapter or any related penalties or interest;

(c) Knowingly make any false statement or conceal any material fact in any record, return or affidavit provided for in this chapter with intent to evade or to aid in the evasion of the tax imposed by this chapter;

(d) Conduct any activities requiring a license under this chapter without an active license;

(e) Fail to keep and maintain the books and records required by this chapter;

(f) Use dyed or untaxed fuel in a manner prohibited by this chapter;

(g) Violate any other provision of this chapter.

(2) It is unlawful to purchase, receive or accept any untaxed motor fuel unless authorized by this chapter.

(3) It is unlawful to sell or transfer any untaxed motor fuel unless authorized by this chapter.

History:

[63-2450, added 2015, ch. 38, sec. 13, p. 86.]
Idaho Code § 63-3029N — Idaho Code / Title 63 / Chapter 30 / Section 63-3029N
63-3029N IDAHO PARENTAL CHOICE TAX CREDIT.
Status: in_force

63-3029N. IDAHO PARENTAL CHOICE TAX CREDIT. (1) There is hereby established the Idaho parental choice tax credit.

(2) For the purpose of this section:

(a) "Academic instruction" means kindergarten through grade 12 instruction that includes, at a minimum, English language arts, mathematics, science, and social studies.

(b) "Eligible student" means:

(i) A full-time resident of Idaho who is five (5) to eighteen (18) years of age at any time within the tax year; or

(ii) A child with disabilities requiring ancillary personnel as defined in section 33-2001, Idaho Code, who is five (5) to twenty-one (21) years of age at any time within the tax year.

(c) "Federal poverty level" means the federal poverty guidelines published and updated annually by the United States department of health and human services.

(d) "Nonpublic school" means a private school, microschool, or learning pod that provides academic instruction to eligible students, which academic instruction may be provided in person, online, virtually, or through any combination thereof, and such academic instruction is:

(i) Provided by an accredited school; or

(ii) Documented in a portfolio of evidence or learning record that indicates the student's growth. Records of the instruction shall be retained sufficient to establish that the instruction meets the requirements of paragraph (a) of this subsection and shall be available in the case of any audit by the state tax commission.

(e) "Parent" means an eligible student's parent, legal guardian, or foster parent, if such foster parent is licensed and in good standing pursuant to chapter 12, title 39, Idaho Code.

(f) "Qualified expenses" means kindergarten through grade 12 tuition or fees for attending a nonpublic school, tutoring of academic instruction, nationally standardized assessments, assessments used to determine college admission, advance placement examinations, industry-recognized certification exams, and preparatory courses for nationally standardized assessments. "Qualified expenses" also means costs for textbooks, curricula provided by one (1) or more vendors as long as the total curriculum provided to the eligible student and claimed for the credit encompasses no more than kindergarten through grade 12 academic instruction, and transportation costs to and from a facility incurred for the purposes of receiving kindergarten through grade 12 academic instruction, including public transportation, ridesharing, and the use of privately owned vehicles, for which reimbursement shall use the mileage rate applicable to state employee travel in effect at the time the travel occurs. "Qualified expenses" shall not include expenses paid with funds received from a grant under section 33-1031, Idaho Code, or any reimbursement pursuant to section 33-4603, Idaho Code.

(3) The Idaho parental choice tax credit shall be administered as provided in this section. For tax year 2025 and subsequent tax years, there shall be allowed a refundable tax credit up to five thousand dollars ($5,000) per eligible student against the tax imposed by this chapter for any parent:

(a) Who incurs qualified expenses of up to five thousand dollars ($5,000) per eligible student during the tax year, if each eligible student is a dependent and is properly claimed on the parent's full-time Idaho resident individual income tax return; and

(b) Who timely and properly files an application.

(4) The state tax commission shall prescribe forms for the purpose of applying for and claiming the credit authorized by this section. The forms shall identify the civil and criminal penalties provided in sections 63-3046 and 63-3075, Idaho Code, for providing false and fraudulent tax information and shall require the parents to affirm under oath that the information submitted in the form is true and accurate. The forms shall also require any parent who has previously received a credit authorized by this section to certify and attach evidence that the parent completed the satisfaction and engagement survey required under subsection (14) of this section. Beginning in January 2026, and each year thereafter, the application period shall open on January 15 and shall remain open for a period of sixty (60) days. The state tax commission shall notify parents whether they will receive a credit award. Such notification must be within thirty (30) days of the close of the application period.

(5) The state tax commission shall calculate the total amount of credits claimed in completed applications that qualify under subsection (3) of this section. If the total amount does not exceed the annual maximum limit provided in subsection (12) of this section, the state tax commission shall re-open the application period to receive new applications. Such applications shall be accepted until August 15 or until the annual maximum limit is reached, whichever is first.

(6) Credits shall be issued on a yearly basis. For applications received in 2026, the state tax commission shall give priority to parents whose modified adjusted gross income as indicated on their most recently filed tax return does not exceed three hundred percent (300%) of the federal poverty level. Starting in the 2027 application period, the state tax commission shall give priority status to applications from parents who received a credit in the prior year, followed by parents whose taxable income as indicated on their most recently filed tax return does not exceed three hundred percent (300%) of the federal poverty level.

(7) The refundable tax credit limit under subsection (3) of this section shall be increased to seven thousand five hundred dollars ($7,500) for each eligible student up to twenty-one (21) years of age who is also considered a child with disabilities requiring ancillary personnel as defined in section 33-2001, Idaho Code. Parents claiming an increased credit under this subsection shall document the student's diagnosis or other determination made by an Idaho licensed health care provider or the student's eligibility for services under an individualized education program in accordance with the federal individuals with disabilities education act.

(8) The refundable tax credit provided in this section, including the advance payment, shall not constitute Idaho taxable income.

(9) The application forms pursuant to subsection (4) of this section shall permit parents to elect a onetime advance payment of the credit for each eligible student if a tax credit pursuant to this section has not been claimed in the previous year. When a parent elects to receive an advance payment pursuant to this subsection, the credit shall be issued in one (1) installment, to be paid within sixty (60) days of notifying a parent of such credit award but not later than August 30. The state tax commission shall approve advance payments only for eligible students whose parents' modified adjusted gross income as indicated on their most recently filed tax return does not exceed three hundred percent (300%) of the federal poverty level. Advance payments made under this subsection may be spent only on qualified expenses for which the parent may claim a credit under the provisions of this section. In order to enable parents whose modified adjusted gross income does not exceed three hundred percent (300%) of the federal poverty level to pay for a student's education, an advance payment that is expended on qualified expenses for an eligible student may be claimed for such expenditure in that year and a parental choice tax credit shall be allowed on a parent's tax return for that year, subject to the remaining requirements of this chapter. Notwithstanding any other provisions of law to the contrary, the state refund account pursuant to section 63-3067, Idaho Code, shall be used for the payment of advance payments of the tax credit pursuant to this subsection, and the provisions of section 63-3068, Idaho Code, shall apply to the advance payment of the tax credit issued pursuant to this subsection.

(10) Parents claiming the Idaho parental choice tax credit shall:

(a) Claim the credit for only qualified expenses incurred on behalf of an eligible student;

(b) Not claim the credit for any semester in which a student was enrolled full-time or part-time in a public school, public charter school, public virtual charter school, public magnet school, or part-time public kindergarten. A student participating in activities or instruction for which no academic credit is awarded, participating in public school sports or other extracurricular activities, transferring to and from nonpublic schools during the tax year, home schooling, or purchasing and taking Idaho digital learning academy (IDLA) courses that are offered for a fee and are not included in IDLA enrollment funding by the state pursuant to section 33-1020, Idaho Code, shall not be considered so enrolled pursuant to the provisions of this paragraph.

(c) Not claim the credit for any tuition or fees related to academic instruction provided by the parent to such parent's eligible student;

(d) Ensure no other parent claims a credit for an eligible student. In the event more than one (1) parent claims a credit under this section for the same eligible student in the same year, the provisions of section 63-3029L(2), Idaho Code, shall be used to determine which parent is entitled to receive the credit; and

(e) Fill out and submit the satisfaction and engagement survey provided for in subsection (14) of this section. No parent shall be eligible to receive a credit under the provisions of this section in a subsequent year if such parent has not submitted such survey for the last year that such parent received the credit.

(11) If the credit exceeds the tax imposed by this chapter, the excess credit amount shall be refunded to the taxpayer. The state tax commission shall design the tax return forms to account for advance payment of the credit when calculating the tax imposed by this chapter.

(12) The total amount of tax credits authorized for all taxpayers under this section shall not exceed fifty million dollars ($50,000,000) each tax year. In the event the total amount of claims for tax credits allowed by this section exceeds fifty million dollars ($50,000,000), the credits shall be allowed in full to parents whose applications were properly and timely filed and who have priority status under subsection (6) of this section, followed by the remaining parents who filed complete applications on a first-come, first-served basis, until the annual maximum limit is reached. The state tax commission shall create and maintain a waiting list demonstrating who would be eligible on a first-come, first-served basis if the annual maximum limit for credits allowed under this section is increased.

(13)(a) Beginning with the first regular session of the sixty-ninth Idaho legislature in 2027, the state tax commission shall provide an annual report to the governor, the senate local government and taxation committee, the house revenue and taxation committee, and the joint finance-appropriations committee that shall include:

(i) The total amount of tax credits provided each year under this section;

(ii) The number of parents who applied each year for the Idaho parental choice tax credit;

(iii) The amount of the average tax credit allowed;

(iv) The number of credits distributed to parents with an adjusted gross income below three hundred percent (300%) of the federal poverty level;

(v) The number of parents who applied each year for the advance payment pursuant to subsection (9) of this section, the number of advance payments awarded, and the median amount of the advance payments awarded;

(vi) The geographic area of parents applying for the credit;

(vii) The number of eligible students on the waiting list for each year; and

(viii) A list of the categories of qualified expenses for which recipients used the tax credit, which shall include the dollar amounts for each category listed in subsection (2)(f) of this section.

(b) The report shall not include any personally identifying information of eligible students, their parents, or their households.

(14) Beginning in 2026, and each year thereafter, the legislative services office shall deliver to each parent who has received a tax credit under the provisions of this section a parent satisfaction and engagement survey to evaluate the performance of the nonpublic school that the eligible student attended. The survey shall include but not be limited to the quality of school leadership, school safety, student engagement, quality of academic instruction, and quality of learning outcomes. The state tax commission shall provide the legislative services office with contact information to identify each parent receiving a credit and any other information required for the legislative services office to properly deliver the surveys required under this subsection, and shall deliver the surveys to the parents no later than January 15 each year. Each parent shall complete the survey and submit the completed survey to the legislative services office no later than March 15. Beginning in 2027, the legislative services office shall submit a report to the governor, the senate local government and taxation committee, the house revenue and taxation committee, and the joint finance-appropriations committee that shall include a summary of the survey results.

(15) Any taxpayer receiving an advance payment or claiming a tax credit without submission of a timely and properly prescribed form shall be ineligible to receive such payment or claim such credit. The state tax commission shall deny or recapture credits claimed by a parent for expenditures not authorized by the provisions of this section. If a parent has received an advance payment for an eligible student in a previous year, the parent shall not claim the credit for qualified expenses incurred in a year that a student ceases to qualify as an eligible student, except for any portion of the credit that exceeds the amount of the advance payment received. If a student ceases to qualify as an eligible student and the parent has already received the credit for that year, an amount of the credit, not exceeding the amount of the advance payment received, shall be repaid to or recovered by the state tax commission and deposited into the general fund.

(16) Parents who claim the credit on a tax return without receiving prior approval of an application may not receive a credit, and the state shall have no liability to such parent.

(17) The state tax commission shall, in as close to real time as practicable, make available on its website the annual maximum limit, the cumulative amount of credits claimed in applications under this section, and the cumulative amount of advance payments issued under this section until the annual maximum limit is reached.

(18) The state tax commission shall also keep records of the total applications for credits and total claim of credits that exceed the annual maximum limit.

(19) The state tax commission shall ensure that parents of eligible students receive notice in the application that participation in the program is a parental placement under 20 U.S.C. 1412 of the federal individuals with disabilities education act, along with an explanation of the rights that parentally placed students possess under the federal individuals with disabilities education act, including eligibility for equitable services, and any applicable state laws and regulations.

(20) The provisions of this section shall not be construed to permit any government agency to exercise control or supervision over any nonpublic school or to give the state authority to regulate the education of nonpublic school students. A nonpublic school that enrolls a student whose parent directs a refundable tax credit to the school pursuant to this section is not an agent of the state or federal government. A nonpublic school shall not be required to alter its creed, practices, admissions policy, or curriculum in order to accept students whose payment of tuition or fees stems from a refundable tax credit under this section.

History:

[63-3029N, added 2025, ch. 9, sec. 2, p. 29; am. 2026, ch. 302, sec. 1, p. 1236.]
Idaho Code § 63-804 — Idaho Code / Title 63 / Chapter 8 / Section 63-804
63-804 FILING COPY OF BUDGET.
Status: in_force

63-804. Filing copy of budget. The council, trustees, board or other governing body of any taxing district shall at the time of certifying the total amount required from a property tax upon property within the district to raise the amount of money fixed by their budget as previously prepared or approved and as provided for in section 63-803, Idaho Code, file with the appropriate county commissioners a certified copy of their budget as previously prepared, approved and adopted.

History:

[63-804 added 1996, ch. 98, sec. 9, p. 372.]
Idaho Code § 63-1302 — Idaho Code / Title 63 / Chapter 13 / Section 63-1302
63-1302 CANCELLATION AND REFUND OF PROPERTY TAX.
Status: in_force

63-1302. Cancellation and refund of property tax. (1) The county commissioners may, at any time when in session, cancel property taxes which for any lawful reason should not be collected, and may refund to any taxpayer any money to which he may be entitled by reason of a double payment of property taxes on any property for the same year, or the double assessment or erroneous assessment of property through error. Notwithstanding any other provisions of law, in any case in which the county commissioners find that, due to error or otherwise by fault of the county, an excess amount of property tax was paid, the county commissioners may refund the excess amount so collected plus pay the same late charges and delinquency interest rate on that amount which the county would regularly require of a taxpayer who is delinquent, and the county commissioners may adopt an ordinance or resolution to establish such payments.

(2) The county commissioners may refund to the purchaser of any property when it has been determined by the county commissioners that such sale is void or invalid, the amount paid by such purchaser to the county with interest thereon from the date of such payment at the rate of six percent (6%) per annum.

(3) All proceedings of the county commissioners in the cancellation or refund of property taxes or refund of payments made at void sale must be recorded in the official minutes. All such refund of property taxes or payments must be paid upon warrants drawn on the county current expense fund by the county auditor or upon checks issued by the county tax collector. All such refunds shall be apportioned to the various funds or taxing districts.

History:

[63-1302 added 1996, ch. 98, sec. 14, p. 391.]
Idaho Code § 63-602BB — Idaho Code / Title 63 / Chapter 6 / Section 63-602BB
63-602BB PARTIAL EXEMPTION FOR REMEDIATED LAND.
Status: in_force

63-602BB. Partial exemption for remediated land. (1) During the tax year 1997 and each year thereafter, a site as defined in section 39-7203, Idaho Code, and qualifying under chapter 72, title 39, Idaho Code, shall be eligible for property tax exemption not to exceed seven (7) years.

(2) "Remediated value" shall mean market value for assessment purposes of the land on January 1, less the market value for assessment purposes of the land on the January 1 prior to the year in which the remediation was completed.

(3) The exemption shall amount to fifty percent (50%) of the remediated land value. The exempted value assessed under this formula shall remain constant throughout the period of the exemption.

(4) The exemption allowed by this section may be granted only if:

(a) The covenant not to sue as provided in section 39-7207, Idaho Code, remains in full force and effect for the entire period of exemption;

(b) The site remains in the possession of the owner for the entire exemption period.

(5) The exemption allowed by this section may be rescinded if:

(a) The covenant not to sue as provided in section 39-7207, Idaho Code, is rescinded by the department;

(b) The site is transferred to a new owner.

(6) The owner need only make application for the exemption described in this section once over the course of the seven (7) year period.

(7) No owner of a site shall be granted the exemption provided in this section if said site has been:

(a) Previously granted the exemption provided in this section regardless of whether the entire seven (7) years of the exemption have been used;

(b) Denied by the department as a qualifying site pursuant to chapter 72, title 39, Idaho Code.

(8) The legislature declares this exemption to be necessary and just.

History:

[63-602BB, added 1997, ch. 117, sec. 21, p. 321.]