reglab/housing_qa huggingface dataset:
ID Code § 63-602V (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-602V - PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN THE ORIGINAL PACKAGE.

63-602V. PROPERTY EXEMPT FROM TAXATION — PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN THE ORIGINAL PACKAGE. Personal property of any person, firm or corporation, having neither domicile nor place of business in this state, which property upon being brought or shipped into this state is forthwith stored in the original package in a warehouse operated for public use and for hire, shall, while so stored, be deemed in transit and shall be exempt from taxation.  History: [63-602V added 1996, ch. 98, sec. 7, p. 357.]
ID Code § 63-602X (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-602X - PROPERTY EXEMPT FROM TAXATION — CASUALTY LOSS.

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.]
ID Code § 63-602Z (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-602Z - EXEMPTION FROM OCCUPANCY TAX.

63-602Z. EXEMPTION FROM OCCUPANCY TAX. Any improvement to real property exempt from property taxation under the laws of this state or under the laws of the United States shall be exempt from occupancy taxation.  History: [63-602Z added 1996, ch. 98, sec. 7, p. 358.]
ID Code § 63-602AA (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-602AA - PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS.

63-602AA. PROPERTY EXEMPT FROM TAXATION — EXCEPTIONAL SITUATIONS. (1) The following property is exempt or partially exempt from taxation: real and personal property belonging to persons who, because of unusual circumstances that affect their ability to pay the property tax, should be relieved from paying all or part of said tax in order to avoid undue hardship, which undue hardship must be determined by the board of equalization. (2) An exceptional value exemption granted under this section shall be for the current tax year only and property exempted hereunder shall continue to be listed and assessed for the ensuing tax years as other property. (3) Claimants seeking exemption under this section must apply each year to the board of equalization and such claim must be submitted by the fourth Monday of June of the current year. The board of equalization must consider and act on all such claims no later than the second Monday of July. (4) Each person claiming such exemption shall give a sworn statement containing full and complete information of his financial status to such board and shall make true answers to all questions propounded in writing, or otherwise, touching such person’s right to the exemption claimed. The chairman of the board shall have authority to administer oaths to each person appearing as a claimant for such exemption and, in addition to such examination, each claimant shall subscribe to and swear that his answers to questions propounded on written forms to be prescribed by the state tax commission are true, and which sworn statement shall be kept and filed by the clerk of the county board of equalization. The board may, in its discretion and for good cause shown, allow an agent or some person acting for and on behalf of the claimant to make the claim for exemption for any claimant in the manner herein provided, or where a person is unable to make such sworn statement, the person’s spouse, surviving spouse, guardian or personal representative, or other person having knowledge of the facts, may make such sworn statement in his stead. (5) The county board of equalization shall decide and determine from each examination and from each written claim for exemption whether or not such person is entitled to the exemption claimed or to any part thereof, and shall make a record thereof accordingly.  History: [63-602AA added 1996, ch. 98, sec. 7, p. 359; am. 2016, ch. 10, sec. 1, p. 10.]
ID Code § 63-602BB (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-602BB - PARTIAL EXEMPTION FOR REMEDIATED LAND.

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.]
ID Code § 63-602DD (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-602DD - MANUFACTURED HOMES USED UNDER A DEALER’S PLATE OR AS A SHEEP AND COW CAMP.

63-602DD. MANUFACTURED HOMES USED UNDER A DEALER’S PLATE OR AS A SHEEP AND COW CAMP. The following property is exempt from taxation: Manufactured homes that are: (1) Manufactured homes eligible to be used under a dealer’s license plate; or (2) Manufactured homes designated as sheep and cow camps.  History: [63-602DD, added 2004, ch. 27, sec. 3, p. 44.]
ID Code § 63-602EE (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-602EE - PROPERTY EXEMPT FROM TAXATION — CERTAIN TANGIBLE PERSONAL PROPERTY.

63-602EE. PROPERTY EXEMPT FROM TAXATION — CERTAIN TANGIBLE PERSONAL PROPERTY. The following property is exempt from taxation: class 2 property that is agricultural machinery and equipment and exclusively used in agriculture during the immediately preceding tax year. For purposes of this section: (1) "Agricultural machinery and equipment" shall mean any machinery and equipment that is used in: (a) Production or harvest of field crops including, but not limited to, grains, feed crops, fruits and vegetables, or the production of or caring for nursery stock as defined in section 22-2302, Idaho Code; or (b) The grazing, feeding or raising of livestock, fur-bearing animals, fish, fowl and bees, or harvest of their production, to be sold or used as part of a net profit-making agricultural enterprise or dairy. (2) "Harvest" shall include all activities necessary for a raw agricultural commodity to be put into its most basic salable form and shall also include on-farm storage of the commodity before it is first handled in the primary channels of trade. (3) Buildings shall not be considered to be agricultural machinery and equipment. (4) The provisions of this section shall be broadly interpreted in favor of granting the exemption.  History: [63-602EE, added 2018, ch. 297, sec. 3, p. 702; am. 2019, ch. 53, sec. 4, p. 142.]
ID Code § 63-602HH (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-602HH - PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS.

63-602HH. PROPERTY EXEMPT FROM TAXATION — SIGNIFICANT CAPITAL INVESTMENTS. (1) The net taxable value of all property of a taxpayer in excess of eight hundred million dollars ($800,000,000) located within a single county in Idaho shall be exempt from property taxation and any special assessment. (2) The property included in the calculation of the exemption set forth in this section shall include all real property owned, and all personal property owned, leased, or rented that would otherwise be subject to property tax; provided however, with respect to leased or rented personal property, only that portion of the property which a taxpayer is contractually liable for payment of property taxes thereon shall be included in the calculation of the exemption. (3) Leased or rented personal property, included in the calculation of the exemption provided by this section shall not be assessable against the owner of such property. (4) The exemption set forth in this section shall apply first to owned real and personal property and, if exhausted, shall then apply to leased or rented personal property. (5) The taxpayer owning, leasing, or renting the property included in the calculation of the exemption shall designate the property to which the exemption applies. (6) The exemption set forth in this section shall not be available to any taxpayer with respect to a given year who, in the immediately preceding calendar year, failed to make significant capital investments of at least twenty-five million dollars ($25,000,000), by the acquisition or improvement of real or personal property located within the county referred to in subsection (1) of this section. (7) The exemption set forth in this section shall not be available to any taxpayer with respect to a given year who, as of the first day of such year, did not employ or engage on a regular full-time basis, or the equivalent thereof, at least one thousand five hundred (1,500) workers within the county referred to in subsection (1) of this section. (8) Except for the exemption provided for in subsection (4) of section 63-3029B, Idaho Code, no other exemption from property tax or any special assessment provided by the statutes of this state shall be applicable to any property described in subsection (2) of this section with respect to a year in which the exemption set forth in subsection (1) of this section applies to any of the same property. (9) Property exempted under this section shall not be included on any new construction roll prepared by the county assessor in accordance with section 63-301A, Idaho Code. (10) The state tax commission shall adopt all rules that may be necessary to implement this section.  History: [63-602HH, added 2005, ch. 284, sec. 1, p. 922; am. 2006, ch. 59, sec. 1, p. 183.]
ID Code § 63-602II (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-602II - PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE.

63-602II. PROPERTY EXEMPT FROM TAXATION — UNUSED INFRASTRUCTURE. (1) It is the intent of this section to preserve infrastructure and encourage economic development in the limited circumstances when a business or other commercial entity ceases to operate on property within a county. (2) Following notice as prescribed in section 31-710, Idaho Code, and public hearings, the board of county commissioners of any county shall have the authority to exempt from taxation the unused infrastructure of a business, provided that the business states that such infrastructure is nonoperational under penalty of perjury. (3) The exemption shall be for a period of up to five (5) years, provided that the board of county commissioners may vote to extend the exemption for a period not exceeding five (5) additional years. (4) The board of county commissioners shall publish in its minutes any decision to grant or deny the exemption provided in this section and shall notify the county assessor and state tax commission of any exemption and the duration of such exemption. It shall be the responsibility of the assessor to return the property valuation of the unused infrastructure to the tax rolls upon the expiration of the exemption. (5) The exemption provided in this section shall not be granted for any portion of an operating public utility. (6) As used in this section, "unused infrastructure" means installed utilities including, but not limited to, rail, water, natural gas and electrical lines.  History: [(63-602II) 63-602HH, added 2005, ch. 279, sec. 1, p. 877; am. and redesig. 2006, ch. 16, sec. 25, p. 60.]
ID Code § 63-602JJ (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-602JJ - PROPERTY EXEMPT FROM TAXATION — CERTAIN PROPERTY OF PRODUCER OF ELECTRICITY BY MEANS OF WIND, SOLAR OR GEOTHERMAL ENERGY.

63-602JJ. PROPERTY EXEMPT FROM TAXATION — CERTAIN PROPERTY OF PRODUCER OF ELECTRICITY BY MEANS OF WIND, SOLAR OR GEOTHERMAL ENERGY. Real estate, fixtures or personal property is exempt from taxation if it is: (1) Owned, controlled, operated or managed by an electrical or natural gas association or producer of electricity by means of wind energy, solar energy or geothermal energy, excluding entities that are regulated by the Idaho public utilities commission as to price; (2) Held or used in connection with or to facilitate the generation, transmission, distribution, delivery or measuring of electric power, natural gas or electrical energy generated, manufactured or produced by means of wind energy, solar energy or geothermal energy, and all conduits, ducts or other devices, materials, apparatus or property for containing, holding or carrying conductors used for the transmission, distribution and delivery of electric power, natural gas or electric energy generated, manufactured or produced by means of wind energy, solar energy or geothermal energy, including construction tools, materials and supplies; and  (3) Subject to the taxes on gross wind, solar or geothermal energy earnings pursuant to chapter 35, title 63, Idaho Code.  History: [63-602JJ, added 2016, ch. 189, sec. 2, p. 513.]
ID Code § 63-602OO (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-602OO - PROPERTY EXEMPT FROM TAXATION — OIL OR GAS RELATED WELLS.

63-602OO. PROPERTY EXEMPT FROM TAXATION — OIL OR GAS RELATED WELLS. The following property is exempt from taxation: wells drilled for the production of oil, gas or hydrocarbon condensate.  History: [63-602OO, added 2013, ch. 109, sec. 1, p. 259.]
ID Code § 63-606A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 6 - EXEMPTIONS FROM TAXATION|Section 63-606A - SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION.

63-606A. SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION. (1) The county board of equalization of any county in which any property, the investment in which qualifies for the income tax credits described in sections 63-4403 and 63-4404, Idaho Code, is located may exempt all or a portion of the value of such property from property taxation. The board may grant the exemption when it finds that the investments in such property benefit the citizens within the county and taxing districts within the county in a manner and to such a degree that to grant the exemption is necessary and just. (2) Property exempted under this section shall not be included on any new construction roll prepared by the county assessor in accordance with section 63-301A, Idaho Code. (3) Applications for the exemption under this section shall be considered by the board as other applications for exemption under section 63-501, Idaho Code. Upon request of the board, the state tax commission may disclose to the board or county official designated by the board information necessary to identify and determine the property upon which the exemption may be granted.  History: [63-606A, added 2005, ch. 370, sec. 2, p. 1185.]
ID Code § 63-704 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-704 - AMOUNT OF PROPERTY TAX OR OCCUPANCY TAX REDUCTION.

63-704. AMOUNT OF PROPERTY TAX OR OCCUPANCY TAX REDUCTION. (1) Each claimant qualifying for and applying for a reduction in property taxes or occupancy taxes under the provisions of sections 63-701 through 63-710, Idaho Code, shall be allowed a reduction in taxes on his homestead for the current year only, in the amounts provided by subsection (4) of this section. (2) All property taxes and occupancy taxes continue to be the responsibility of the individual taxpayer, and all taxes continue to be perpetual liens against the property against which assessed. All taxes may be collected and enforced in the usual manner, if the taxpayer does not receive any tax reduction as provided under sections 63-701 through 63-710, Idaho Code, or if the taxpayer receives less tax reduction than the whole amount of property taxes or occupancy taxes he is charged with. (3) The claimant property owner’s tax reduction shall be based upon the current year’s assessed value and the current year’s levy. (4) Property tax and occupancy tax reductions qualified under sections 63-701 through 63-710, Idaho Code, shall be allowed as set out in section 2, chapter 59, laws of 1992, and adjusted for cost-of-living fluctuations as provided in section 63-705, Idaho Code. (5) A claimant who is a veteran with a service-connected disability of one hundred percent (100%) or a disability rating based on individual unemployability rating that is compensated at the one hundred percent (100%) disability rate, as certified by the United States department of veterans affairs, shall also be eligible for a special property tax or occupancy tax reduction, as provided in section 63-705A, Idaho Code.  History: [63-704, added 1996, ch. 98, sec. 8, p. 365; am. 1997, ch. 117, sec. 26, p. 326; am. 2001, ch. 69, sec. 5, p. 137; am. 2018, ch. 183, sec. 1, p. 401; am. 2019, ch. 31, sec. 4, p. 89; am. 2020, ch. 246, sec. 1, p. 719.]
ID Code § 63-705A (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-705A - SPECIAL PROPERTY TAX OR OCCUPANCY TAX REDUCTION FOR DISABLED VETERANS.

63-705A. SPECIAL PROPERTY TAX OR OCCUPANCY TAX REDUCTION FOR DISABLED VETERANS. (1) For tax year 2021 and thereafter, regardless of any reduction received under section 63-705, Idaho Code, a veteran with a service-connected disability of one hundred percent (100%) or a disability rating based on individual unemployability rating that is compensated at the one hundred percent (100%) disability rate, as certified by the United States department of veterans affairs, shall receive a special reduction in property taxes or occupancy taxes levied on his homestead, as defined in section 63-701, Idaho Code. The special tax reduction shall be in the amount of one thousand five hundred dollars ($1,500) or for the amount of the veteran’s actual property taxes or occupancy taxes, as applicable, whichever is less. If a veteran qualifies for tax reduction under both this section and section 63-705, Idaho Code, the combined tax reduction amount may not exceed the actual amount of the veteran’s property taxes or occupancy taxes on his homestead. (2) An applicant for a special property tax or occupancy tax reduction under this section shall comply with all procedural requirements set forth in sections 63-701 through 63-710, Idaho Code, with the exception of any income documentation and the exception of the date limitations as set forth in subsection (4) of this section.  (3) In the event that a qualified veteran applies for the special tax reduction in this section but then dies, the veteran’s surviving spouse is entitled to receive the special tax reduction in that year and subsequent years, until such time as the surviving spouse remarries, dies, or no longer has property tax levied on the homestead. (4) If a qualified veteran has applied for the special tax reduction under this section but after April 15 changes his homestead to a different property that would otherwise qualify for the special tax reduction under this section, the special tax reduction benefit is available for transfer. The state tax commission must notify the appropriate county officials to transfer the special tax reduction benefit to the qualifying property when all of the following conditions are met: (a) The qualified veteran has applied for and been granted the tax reduction benefit before April 15; (b) After April 15 but before October 1, the qualified veteran has changed his homestead to a separate property that would otherwise qualify for the special tax reduction authorized under this section; and (c) The qualified veteran notifies the state tax commission before October 1 of the desire to transfer the tax reduction benefits to the qualifying property.  History: [63-705A, added 2018, ch. 183, sec. 2, p. 401; am. 2019, ch. 31, sec. 6, p. 89; am. 2020, ch. 246, sec. 2, p. 720; am. 2021, ch. 68, sec. 2, p. 250; am. 2021, ch. 360, sec. 5, p. 1117.]
ID Code § 63-706 (2021)
2021 Idaho Code|Title 63 - REVENUE AND TAXATION|Chapter 7 - PROPERTY TAX RELIEF|Section 63-706 - TIME REQUIREMENTS FOR FILING CLAIM.

63-706. TIME REQUIREMENTS FOR FILING CLAIM. (1) Any claim for property tax reduction to be granted under the provisions of sections 63-701 through 63-710, Idaho Code, shall be filed in the office of the county assessor between January 1 and April 15 of each year. If April 15 is a weekend or a certain holiday recognized by the internal revenue service, such claims shall be considered timely filed if filed on the next business day. (2) Any claim for occupancy tax reduction to be granted under the provisions of sections 63-701 through 63-710, Idaho Code, shall be governed by the provisions of section 63-317, Idaho Code, but must be filed in the office of the county assessor no later than the fourth Monday in January of the year following the year for which the occupancy tax was levied.  History: [63-706, added 1996, ch. 98, sec. 8, p. 366; am. 1997, ch. 117, sec. 28, p. 327; am. 2001, ch. 69, sec. 6, p. 137; am. 2011, ch. 85, sec. 2, p. 179; am. 2013, ch. 21, sec. 5, p. 40; am. 2019, ch. 31, sec. 7, p. 90.]