reglab/statecodes huggingface dataset:
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.407 - HEARING TO REVIEW OPERATING PROPERTY APPRAISALS

Current through August 31, 2023
Section
				63-407, Idaho Code
01.
Procedure Governed
. This
			 rule will govern all practice and procedure before the Tax Commission sitting
			 as a Board of Equalization in hearings under Section
			 63-407, Idaho Code. Hearings are
			 not contested cases under the Idaho Administrative Procedures Act. Hearings are
			 open meetings under the Idaho open meetings law and all written materials are
			 subject to Idaho public records law. The taxpayer may request that the board of
			 equalization go into executive session to discuss confidential materials.
			 (3-31-22)
02.
Liberal
			 Construction
. These rules will be liberally construed to secure just,
			 speedy and economical determination of all issues presented to the Tax
			 Commission. For good cause the Tax Commission may permit deviation from these
			 rules and the taxpayer may request a stipulated finding that would result in an
			 appealable decision in lieu of a hearing before the state board of
			 equalization. (3-31-22)
03.
Communication
. All notices and petitions required to be filed with
			 the Tax Commission must be in writing. Each notice must identify the filing
			 party, be signed by the filing party, be dated and give the filing party's
			 mailing address and telephone number. The provisions of Section
			 63-217, Idaho Code, apply to the
			 filing of documents with the Tax Commission. (3-31-22)
04.
Service by Tax Commission
.
			 All notices and orders required to be served by the Tax Commission may be
			 served by mail. Service will be complete when a true copy of the document,
			 properly addressed and stamped, is deposited in the United States mail.
			 (3-31-22)
05.
Notice to
			 County Assessors
. When the calendar of hearings under Section
			 63-407, Idaho Code, is final, the
			 Tax Commission will send a copy of this calendar to the assessor of each
			 county. (3-31-22)
06.
Parties
. The following are parties to a hearing of the Tax
			 Commission meeting as Board of Equalization. (3-31-22)
a. Petitioner. A person petitioning for a
			 hearing will be called the petitioner. (3-31-22)
b. Staff. The Tax Commission staff may appear
			 as a party at the hearing and may be represented by one (1) or more Deputy
			 Attorneys General assigned to the Tax Commission. (3-31-22)
c. Legal advisor to the Tax Commission. When
			 sitting as a Board of Equalization, the Tax Commission may obtain legal advice
			 from a Deputy Attorney General who is not representing the Tax Commission
			 staff. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.408 - RE-EXAMINATION OF VALUE - COMPLAINT BY ASSESSOR

Current through August 31, 2023
Section
				63-408, Idaho Code
01.
Request for Reexamination of
			 Value
. Section
			 63-408, Idaho Code, entitles the
			 assessor (complainant) of any county in which the value of operating property
			 is apportioned, to request that the Tax Commission reexamine the valuation.
			 (3-31-22)
02.
Information to
			 be Provided by the Tax Commission
. After preliminary values are
			 established and sent to the respective taxpayers, the Tax Commission will send
			 to each County Assessor a statement of the value allocated to Idaho for each
			 centrally assessed taxpayer, together with the previous year's Idaho value for
			 that taxpayer. (3-31-22)
03.
Complaint
. On or before July 15, a complainant may file a
			 complaint under Section
			 63-408, Idaho Code. A complaint by
			 an assessor to the Tax Commission to examine the valuation and allocation of
			 value of operating property must be in writing and contain clear and concise
			 questions regarding the valuation and allocation in question. The Tax
			 Commission will send a copy of the complaint promptly to the taxpayer.
			 (3-31-22)
04.
Meeting to
			 Examine Valuation and Allocation
. Upon receipt of a complaint under
			 Section 63408,
			 Idaho Code, the staff of the Tax Commission will schedule a meeting between the
			 staff appraiser(s) who performed the valuation and allocation and the
			 complainant. Notice of this meeting will be sent to the taxpayer in question.
			 At this meeting, the staff appraiser(s) will answer the complainant's questions
			 to the best of his knowledge. The taxpayer or representative may participate in
			 this meeting. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.411 - PRIVATE CAR REPORTING BY RAILROAD COMPANIES

Current through August 31, 2023
Section
				63-411, Idaho Code. The president
				or other officer of each railroad company whose railroad tracks run through, in
				or into Idaho shall, by April 15 of each year file a report with the State Tax
				Commission that includes the following: (3-31-22)
01.
Name of Reporting Railroad
			 Company
. Report the name of the railroad company making the report.
			 (3-31-22)
02.
Name of Private
			 Railcar Fleet
. Report the name of each private railcar fleet, defined
			 under Sections
			 63-201(14)  and
			 63-411, Idaho Code, having
			 traveled on the reporting railroad company's track. (3-31-22)
03.
Private Railcar Fleet's
			 Address
. Report the business address of each reported private railcar
			 fleet. (3-31-22)
04.
Car
			 Type
. Report the type of cars by identifying symbol. (3-31-22)
05.
Marks
. Report the car marks.
			 (3-31-22)
06.
Miles
			 Traveled
. Report the total number of miles traveled on the reporting
			 railroad's track, including main line, branches, sidings, spurs, and warehouse
			 or industrial track in Idaho during the year ending December 31 of the
			 preceding year. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.413 - SPECIAL PROVISIONS FOR PRIVATE RAILCAR FLEETS

Current through August 31, 2023
Section
				63-411, Idaho Code
01.
Definitions
. The following
			 terms are defined for the valuation, allocation and apportionment of private
			 railcar fleets. (3-31-22)
a. Idaho Miles. The
			 Idaho miles are the total number of miles traveled in Idaho by all cars in the
			 private railcar fleet during the calendar year immediately preceding the
			 current tax year. (3-31-22)
b.
			 Idaho Taxable Value. The Idaho taxable value is that portion of the system
			 value that reflects the value of that part of the private railcar fleet located
			 in Idaho during all or part of a tax year. (3-31-22)
c. System Miles. The system miles are the
			 total number of miles, both in and out of Idaho, traveled by all cars in the
			 private railcar fleet during the calendar year immediately preceding the
			 current tax year. (3-31-22)
d.
			 System Value. The system value is the value of the entire private railcar fleet
			 regardless of the location of its various components.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.415 - APPORTIONMENT OF RAILCAR FLEET'S ASSESSED VALUES WITHIN THE STATE

Current through August 31, 2023
Section
				63-411, Idaho Code
01.
Private Railcar Fleet
			 Apportionment
. Railroad track miles will be used for the apportionment
			 of each private railcar fleet's assessed value when the value within Idaho
			 equals five hundred thousand dollars ($500,000) or more. The Idaho value of
			 each private railcar fleet will be multiplied by a ratio of this private
			 railcar fleet's mileage for each railroad to this private railcar fleet's total
			 mileage in Idaho and divided by the in service main track mileage of that
			 particular railroad, to obtain a rate per mile. This rate per mile is
			 multiplied by the in service main track mileage in each county and tax code
			 area to calculate the apportioned value. For the purpose of apportioning value
			 by miles traveled, main track includes branch lines, as well as main lines, but
			 does not include industrial spurs, sidings or passing tracks.
			 (3-31-22)
02.
Determination
			 of Average Tax Rate -- Private Railcar Fleets Under Five Hundred Thousand
			 Dollars Assessed Value
. For private railcar fleets having an assessed
			 value of less than five hundred thousand dollars ($500,000), the average tax
			 rate is computed each year by dividing the current taxes for all private
			 railcar fleets with assessed value of five hundred thousand dollars ($500,000)
			 or more by the current Idaho value of all such fleets. By November 15 of each
			 year, each county treasurer must provide the Tax Commission with the amount of
			 taxes due from all private railcar fleets in the county. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.417 - PENALTY FOR FAILURE TO MAKE STATEMENT

Current through August 31, 2023
If a private railcar fleet fails or refuses to file the
				operator's statement as provided by Section
				63-404, Idaho Code, by April 30 of
				each year, the Tax Commission will add a penalty. The penalty is fifty percent
				(50%) of the assessed value, determined by the Tax Commission, as provided by
				Section 63-411, Idaho Code. When an
				emergency exists, the company may petition the Tax Commission for an extension
				of time for filing, not to exceed thirty (30) days. For such petition to be
				valid it must be submitted in writing to the Tax Commission by April 30 of each
				year. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.509 - ABSTRACTS OF VALUE

Current through August 31, 2023
Sections
				63-105A,
				63-509, Idaho Code
01.
Definitions
. The following
			 definitions apply for the purposes of testing for equalization under Section
			 63-109, Idaho Code, notification
			 under Sections
			 63-301 and
			 63-308, Idaho Code, and reporting
			 under Section
			 63-509, Idaho Code. (3-31-22)
a. Increment Value. Increment value means, as
			 defined in Section
			 50-2903, Idaho Code, the total
			 value calculated by summing the differences between the current equalized value
			 of each taxable property in the revenue allocation area and that property's
			 current base value on the base assessment roll, provided such difference is
			 positive. (3-31-22)
b. Primary
			 Category. Primary category means the categories established and described by
			 Subsections 130.02 through
			 130.06 of these rules and used
			 by the Tax Commission to test for equalization under Section
			 63-109, Idaho Code.
			 (3-31-22)
c. Secondary Category.
			 Secondary category means the categories established and described by Rules
			 510,
			 511, and
			 512 of these rules and used by
			 county assessors to list property values on the valuation assessment notice
			 under Sections
			 63-301 and
			 63-308, Idaho Code, and report
			 values to the Tax Commission under Section
			 63509, Idaho Code, and this Rule.
			 Secondary categories may also be tested for equalization purposes, provided
			 they meet the criteria in Subsection
			 131.05 of these rules.
			 (3-31-22)
d. Abstract. A document
			 summarizing taxable (net taxable value) and market value for assessment
			 purposes (full market value) by secondary category of property. Abstracts are
			 prepared for the county, cities, the Boise School District, and any taxing
			 district or unit of government which does not levy property tax against all
			 otherwise taxable property. Abstracts are to be prepared for the property roll
			 and the combined missed and subsequent property rolls.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.600 - PROPERTY EXEMPT FROM TAXATION

Current through August 31, 2023
Section
				63-602, Idaho Code
01.
Burden of Proof
. The burden
			 of proof of entitlement to the exemption is on the person claiming exemption
			 for the property. (3-31-22)
02.
Notice of Decision
. (3-31-22)
a.
			 For property subject to local assessment with exemptions requiring annual
			 application as specified in the statute providing the exemption or in Section
			 63-602(3), Idaho
			 Code, the taxpayer must be notified of the decision of the county commissioners
			 to grant or deny the exemption by May 15 unless a different date is prescribed
			 in the law providing the exemption. (3-31-22)
b. For property subject to assessment by the
			 Commission, application for any exemption will be included with the operator's
			 statement to be submitted as provided in Section
			 404, of these rules.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.603 - PROPERTY EXEMPT FROM TAXATION - RELIGIOUS CORPORATIONS OR SOCIETIES

Current through August 31, 2023
Section
				63-602B, Idaho Code
01.
Valuing the Taxable Part of
			 Qualifying Property
. Under Section
			 63-602B(2), Idaho
			 Code, a county will determine the value of the part of the property used or
			 leased for business or commercial purposes by considering the particular facts
			 of each case, examining the amount of time, during the calendar year, the
			 property is used for business or commercial purposes, the percentage of the
			 property used for business or commercial purposes, or a combination thereof.
			 The county may require reporting by the religious corporation or society of any
			 use of the property for business or commercial usage in such form, and by such
			 date, as the county establishes. (3-31-22)
02.
Comparable Valuation Methodology to
			 Partially Exempt Property Under Section
			 63-602C, Idaho Code
. To
			 value the taxable part of any otherwise qualifying property exempt under
			 Section 63-602B, Idaho Code, each county
			 should use comparable methods to those being used to value the taxable part of
			 qualifying exempt property under Section
			 63-602C, Idaho Code.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.605 - PROPERTY EXEMPT FROM TAXATION - PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES

Current through August 31, 2023
Section
				63-602E, Idaho Code
01.
Eligibility of Leased
			 Property
. Leased property used exclusively for non-profit school or
			 educational purposes, including charter school purposes, will be eligible for
			 the exemption provided in Section
			 63-602E, Idaho Code, provided the
			 following criteria are met: (3-31-22)
a.
			 Leased real property must be exclusively used for the educational purposes
			 identified in Subsection
			 605.01 of this rule. Such leased
			 real property may be part of a multi-use property, in which case only the
			 portions of the property used for the educational purposes will be eligible for
			 the exemption. (3-31-22)
b. Leased
			 personal property must be exclusively used for the educational purposes
			 identified in Subsection
			 605.01 of this rule. To be
			 considered exclusively used in this manner, such personal property must:
			 (3-31-22)
i. Be used exclusively at a
			 non-profit school or charter school facility; or (3-31-22)
ii. Have its use constrained or restricted in
			 such a way as to effectively eliminate the possibility of use for other than
			 educational purposes. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.608 - PROPERTY EXEMPT FROM TAXATION - HOMESTEAD - CONTINUED ELIGIBILITY AFTER DEATH OF CLAIMANT

Current through August 31, 2023
Section
				63-602G, Idaho Code
01.
Ownership Interest
. For the
			 homestead previously qualifying for the exemption provided in Section
			 63-602G, Idaho Code, to continue
			 to qualify in the year following the death of the qualifying claimant, the
			 homestead must continue to be part of the claimant's estate, without change in
			 record owner. If the ownership interest upon which the exemption had been
			 granted was a life estate, the continuation provided in Section
			 63-602G(8), Idaho
			 Code, does not apply. (3-31-22)
02.
Occupancy
. The continuation of this exemption will not be affected
			 by occupancy status of the property during the year following the claimant's
			 death. For example, the property may be vacant or rented during that period and
			 may be used for something other than residential purposes. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.610 - PROPERTY EXEMPT FROM TAXATION - RESIDENTIAL IMPROVEMENTS - SPECIAL SITUATIONS

Current through August 31, 2023
Sections
				63-602G,
				63-701(2), Idaho
				Code
01.
Scope
. This rule
			 addresses issues relating to the homeowner's exemption as it applies to certain
			 unusual factual situations. It states general principles applicable to unusual
			 cases and provides some illustrative examples. The rule cannot address every
			 conceivable situation that may arise, but the principles established may apply
			 to the resolution of situations not addressed in the rule. (3-31-22)
02.
Definitions
. The following
			 definitions apply to this rule: (3-31-22)
a.
			 Dual Residency Couples. As used in this rule, "dual residency couple" means a
			 husband and wife, each of whom has established a different dwelling place as
			 his or her primary dwelling place as defined in Section
			 63-602G, Idaho Code, and
			 Subsection 609.03 of these rules.
			 (3-31-22)
b. Multidwelling or
			 Multipurpose Building. "Multidwelling or Multipurpose Building" means a
			 building which is the primary dwelling place of the owner and which has a
			 portion used for any purpose other than the primary dwelling place of the
			 owner. (3-31-22)
c. Related Land.
			 "Related Land" means land, not to exceed one (1) acre, that is reasonably
			 necessary for the use of the dwelling as a home. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.611 - VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS

Current through August 31, 2023
Sections
				63-602H, Idaho Code
01.
Residential Property
.
			 Residential property that may qualify for the special valuation exemption
			 provided in Section
			 63-602H, Idaho Code, may include
			 land and residential improvements. Such property may be owner or non-owner
			 occupied, but must have been in continuous residential use from the time zoning
			 was changed to other than residential. If use of any portion of the property
			 changes to other than residential, the property loses this exemption.
			 (3-31-22)
02.
Qualifying
			 Residential Improvements
. Qualifying residential improvements are those
			 improvements categorized by the assessor as residential and not consisting of
			 more than four (4) residential units within any qualifying structure.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.612 - PROPERTY EXEMPT FROM TAXATION - MOTOR VEHICLES, RECREATIONAL VEHICLES, AND VESSELS PROPERLY REGISTERED

Current through August 31, 2023
Sections
				49-123,
				49-401,
				49-402A,
				49-422,
				49-432,
				49-445,
				49-446,
				63-602J, Idaho Code
01. Motor Vehicle Defined. Motor vehicle
			 means any vehicle as defined in Section
			 49-123(2), Idaho
			 Code, and any recreational vehicle as defined in Section
			 49-119 (6,) Idaho Code, and any
			 personal property permanently affixed to any of those vehicles.
			 (3-31-22)
02. Exempt Motor
			 Vehicles. Except as provided in Subsection
			 612.03 of this rule, any motor
			 vehicle, as defined in Subsection
			 612.01 of this rule, registered
			 for any part of the previous year under Chapter 4, Title 49, Idaho Code, is
			 exempt from property taxation under Sections
			 49-401 and
			 63-602J, Idaho Code.
			 (3-31-22)
03. Taxable Vehicles. The
			 following registered or permitted vehicles are taxable and not eligible for the
			 exemption under Sections
			 49-401 and
			 63-602J, Idaho Code. (3-31-22)
a. Any vehicle issued a permit in lieu of
			 registration under Section
			 49-432, Idaho Code.
			 (3-31-22)
b. Any manufactured home
			 registered under Section
			 49-422, Idaho Code.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.617 - AGRICULTURAL LAND VALUATION DEFINITIONS AND GUIDELINES

Current through August 31, 2023
Section
				63-602K, Idaho Code
01.
Definitions
. (3-31-22)
a. Actual Use Value of Agricultural Land. The
			 actual use value of agricultural land will be the landlord's share of net
			 income per acre, capitalized by the annual rate required by Section
			 63-602K, Idaho Code, plus a
			 component for the local tax rate. The Actual Use Value will be considered
			 market value for assessment purposes. (3-31-22)
b. Economic Rent. Economic rent is the
			 average gross income per acre received by a landlord from either a cash rent or
			 crop share rental agreement. Only the rent solely attributable to the
			 agricultural land is included in economic rent. (3-31-22)
c. Net Income (Rent). Net income is
			 determined by deducting the landlord's share of all typical current expenses
			 from economic rent per acre. (3-31-22)
d. Agricultural Area. An identifiable
			 geographical area of similar agricultural land. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.618 - COMPUTATION OF THE IDAHO IRRIGATION EXEMPTION

Current through August 31, 2023
Section
				63-602N, Idaho Code
01.
Production and Delivery
			 Ratio
. This ratio is computed by comparing the Idaho investment in
			 production and delivery property to the investment for all Idaho unitary
			 property. The resulting ratio will be known as the production and delivery
			 ratio. (3-31-22)
02.
Idaho
			 Production and Delivery Value
. This is computed by multiplying the
			 allocated Idaho unitary value, before any exemptions, by the production and
			 delivery ratio. (3-31-22)
03.
Irrigation Use Ratio
. This ratio is computed by comparing Idaho
			 irrigation revenue to the total Idaho revenue from unitary operations. The
			 resulting ratio will be known as the irrigation use ratio. (3-31-22)
04.
Idaho Irrigation Exemption
.
			 This is computed by multiplying the Idaho production and delivery value by the
			 irrigation use ratio. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.619 - PROPERTY EXEMPT FROM TAXATION - FACILITIES FOR WATER OR AIR POLLUTION CONTROL

Current through August 31, 2023
Section
				63-602P, Idaho Code
01.
Exempt Property
. Only those
			 portions of installations, facilities, machinery, or equipment which are
			 devoted exclusively to elimination, control, or prevention of water or air
			 pollution are exempt. The owner of the property will annually apply for
			 exemption. (3-31-22)
02.
Calculation of Partial Exemption
. The exemption will not include
			 the percentage of the value for any portion of the facility which is used for
			 the production of marketable by-products. The exempted value is the difference
			 between the market value of the pollution control facilities and the present
			 value of the net income from the sale of by-products. Net income will be
			 determined by subtracting the expenses of sale, raw materials required to
			 produce by-products, and transportation to F.O.B. point from gross sales of
			 recovered by-product. (3-31-22)
03.
Ineligibility
. Landfills, toxic waste dumps, or storage facilities
			 deriving revenue from processing or storing pollution or pollution by-products
			 generated by other persons or businesses are ineligible for this exemption.
			 (3-31-22)
04.
Filing
			 Procedure
. Application for exemption will be made in the following
			 manner: (3-31-22)
a. The property owner may
			 obtain the application form issued by the Commission from the county assessor
			 or the Commission. (3-31-22)
b. The
			 property owner completes the application to report an itemized listing of all
			 installations, facilities, machines or equipment qualifying for exemption. Each
			 component part of the system must be identified by a brief description (e.g.,
			 Dust Collector), the date of original acquisition, dollar amount of the
			 original cost, and the percentage of the component devoted exclusively to
			 pollution control. The application must be signed by the owner or duly
			 authorized agent. Lack of required information will be grounds for denial.
			 (3-31-22)
c. The completed
			 application must be filed with the county commissioners by April 15 for locally
			 assessed property or with the Commission by April 30 for centrally assessed
			 property. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.620 - EXEMPTION FOR NEVER OCCUPIED RESIDENTIAL IMPROVEMENTS

Current through August 31, 2023
Section
				63-602W, Idaho Code
01.
Qualifying Residential
			 Improvements
. Improvements to any land parcel that are residential and
			 have never been occupied for residential purposes may qualify for the exemption
			 pursuant to Section
			 63-602W, Idaho Code. This rule is
			 effective January 1, 1998. Such qualifying improvements can include the
			 following: (3-31-22)
a. Single family
			 residences, residential townhouses, and residential condominiums; and
			 (3-31-22)
b. Attached or unattached
			 ancillary structures which are not intended for commercial use and are
			 constructed contemporaneously with the improvements identified in Paragraph
			 620.01.a. Such structures may include sheds, fences, swimming pools, garages,
			 and other similar improvements, subject to the limitations of Subsection
			 620.02.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.625 - HOMEOWNERS EXEMPTION ON OCCUPANCY TAX ROLL

Current through August 31, 2023
Sections
				63-317,
				63-602G, Idaho Code
01.
Eligibility for Multiple
			 Exemptions
. Obtaining the exemption in Section
			 63-602G, Idaho Code, will not
			 preclude a property owner from eligibility for the exemption granted by Section
			 63-317, Idaho Code. More than one
			 (1) property may be eligible for this exemption provided that ownership and
			 occupancy of the properties occurs at different times during the year and
			 application is made on the owner's primary residence. (3-31-22)
02.
Separate Applications
. The
			 application for this exemption may substitute for the application required by
			 Section 63-602G, Idaho Code.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.626 - PROPERTY EXEMPT FROM TAXATION - CERTAIN PERSONAL PROPERTY

Current through August 31, 2023
Sections
				63-105(A),
				63-201,
				63-302,
				63-308,
				63-313,
				63-602Y,
				63-602KK, Idaho Code
01.
Locally Assessed Property -
			 Application Required
. (3-31-22)
a. The
			 taxpayer must file one (1) or more of the lists of taxable personal property as
			 required by Section
			 63-302, Section
			 63-313, or Section
			 63-602Y, Idaho Code if the total
			 market value of the property to be listed is greater than one hundred thousand
			 dollars ($100,000). The filing of said list(s) will constitute the filing of an
			 application for exemption. For purposes of reporting personal property, the
			 value is to be based on market value, not book value. (3-31-22)
b. Taxpayers establishing initial eligibility
			 for the exemption provided in Section
			 63-602KK(2),
			 Idaho Code, may in lieu of a list, file only an application attesting to
			 ownership of otherwise taxable personal property having a cost of one hundred
			 thousand dollars ($100,000) or less. In providing such cost, newly acquired
			 personal property items acquired at a price of three thousand dollars ($3,000)
			 or less, that are exempt pursuant to Section
			 63-602KK(1),
			 Idaho Code, will not be included. The application must be filed no later than
			 April 15th of the first year for which the exemption is claimed.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.627 - PROPERTY EXEMPT FROM TAXATION - CERTAIN PERSONAL PROPERTY - OWNERSHIP CLARIFICATION

Current through August 31, 2023
Section
				63-602KK(2),
				Idaho Code
01.
Idaho Code
			 Section 63-602KK(2) 
			 Provides Persons With One Exemption in Each Idaho County in Which They Meet the
			 Ownership Rules
. Although persons are limited to receiving one (1)
			 exemption per county, a person owning more than one (1) business within one (1)
			 county may be entitled to more than one (1) exemption within the county.
			 (3-31-22)
02.
Illustration of
			 Common Enterprise and IRC Section
			 267 Restriction
. For
			 purposes of the Idaho Code Section
			 63-602KK(2) 
			 exemption, a person includes two (2) or more individuals or organizations using
			 the property in a common enterprise, and the individuals or organizations are
			 within a relationship described in Section
			 267 of the Internal Revenue Code.
			 This is illustrated in the following chart:
Click
				here to view image
(3-31-22)
a. First, an
			 analysis must be made to determine if a common enterprise exists. If entities
			 or individuals are organized to manage a common scheme of business, they would
			 be in a common enterprise. (3-31-22)
i.
			 Horizontal Commonality is demonstrated by the following chart:
Click
				here to view image
Here, the usual functions involved in a working car
						  manufacturing company are split between several LLCs, all of which own the
						  property involved with the functions they perform. The operation of the
						  business is no different than if all the functions were combined in just Car
						  Manufacturing, LLC
(3-31-22)
ii. Vertical Commonality is demonstrated by
			 the following chart:
Click
				here to view image
Here, a business operation is split so that each step
						  in a process is designated to a different LLC. All the steps rely on the one
						  below in order to produce the final product, or process.
(3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.628 - PARTIAL EXEMPTION FOR REMEDIATED LAND

Current through August 31, 2023
Sections
				63-602BB,
				39-7203,
				39-7204,
				39-7207, Idaho Code
01.
Definitions
. For the purpose
			 of implementing the partial exemption for remediated land the following terms
			 are defined. (3-31-22)
a. Application for
			 Partial Exemption. The "application for partial exemption" is the form,
			 provided by the Commission, available from the Commission or the county
			 assessor and used to apply for the exemption provided by Section
			 63-602BB, Idaho Code.
			 (3-31-22)
b. Certificate of
			 Completion. The "certificate of completion" is the document issued by the
			 Department of Environmental Quality after the successful completion of a
			 voluntary remediation work plan pursuant to Section
			 39-7207(1), Idaho
			 Code. The person receiving the "certificate of completion" will record a copy
			 of the "certificate of completion" with the deed for the "site" on which the
			 remediation took place pursuant to Section
			 397207(2),
			 Idaho Code. (3-31-22)
c. Covenant
			 Not to Sue. The "covenant not to sue" is the document issued by the Department
			 of Environmental Quality pursuant to Section
			 39-7207(4), Idaho
			 Code, upon request from a person receiving the "certificate of completion."
			 (3-31-22)
d. Qualifying Owner. The
			 "qualifying owner" is the entity identified as the owner on the deed to the
			 property at the time the "certificate of completion" is issued by the
			 Department of Environmental Quality. (3-31-22)
e. Remediated Land. The "remediated land" is
			 the "site" on which the remediation, as defined in Section
			 39-7203(7), Idaho
			 Code, has been completed. (3-31-22)
f. Remediated Land Value. The "remediated
			 land value" is the market value for assessment purposes of the land on January
			 1 of the year following the issuance of the "certification of completion"
			 (after remediation) less the market value for assessment purposes of the land
			 on January 1 prior to the issuance of the "certification of completion" (before
			 remediation). (3-31-22)
g. Site. As
			 defined in Section
			 39-7203(8), Idaho
			 Code, a "site" is a parcel of real estate for which an application has been
			 submitted under Section
			 39-7204, Idaho Code. The "site"
			 will be that parcel identified on the application as described in IDAPA
			 58.01.18, "Idaho Land Remediation Rules," Subsection
			 020.02.c., including the
			 assessor's parcel numbers(s) and on the voluntary remediation work plan as
			 described in IDAPA 58.01.18, Section
			 022. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.629 - PROPERTY EXEMPT FROM TAXATION - QUALIFIED EQUIPMENT UTILIZING POST CONSUMER OR POST INDUSTRIAL WASTE

Current through August 31, 2023
Section
				63-602CC, Idaho Code
01.
Qualified Personal Property
.
			 Only that qualified personal property, located in Idaho, which utilizes
			 postconsumer waste or post industrial waste in the production of a "product,"
			 will be exempt from taxation as personal property. The owner of the equipment
			 will, annually, petition the assessor for exemption. (3-31-22)
02.
Application
. The exemption
			 will be allowed only if the owner files the form prescribed by the Tax
			 Commission, which reports for the previous calendar year, the actual time each
			 piece of qualified equipment is in use in the production of qualified "product"
			 and non-qualified "product." (3-31-22)
03.
Exempt Petition's
			 Definitions
. Petition for exemption will be filed in the following
			 manner: (3-31-22)
a. Forms. Declaration forms
			 for the reporting of personal property qualifying for exemption may be obtained
			 from the county assessor or Tax Commission. (3-31-22)
b. Declaration - qualified equipment. The
			 declaration will contain an itemized listing of all machinery or equipment
			 qualifying for exemption. Each component part of the system must be identified
			 by a brief description, the date of purchase and original cost, and the
			 percentage of production time the component is devoted exclusively to the
			 production of "product." The petition must be signed by the owner or duly
			 authorized agent. Lack of required information will be grounds for denial.
			 (3-31-22)
c. Declaration -
			 non-qualifying equipment. The declaration will contain an itemized listing of
			 all nonqualifying machinery or equipment used in the production of "product."
			 This declaration will list all non-qualifying taxable personal property as
			 described in Section
			 63-302, Idaho Code.
			 (3-31-22)
d. Timing. The completed
			 declarations must be filed with the county assessor by March 15th of each year.
			 (3-31-22)
e. Inspection. The county
			 or Tax Commission representative may inspect the property or the owner's
			 records to identify components petitioned for exemption. Those components
			 listed on the declaration must be identifiable as qualifying personal property
			 assets of the claimant. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.630 - TAX EXEMPTION FOR NEW CAPITAL INVESTMENTS

Current through August 31, 2023
Section
				63-4502, Idaho Code
01.
Notification of New Capital
			 Investment - Locally Assessed Property
. (3-31-22)
a. Prior to receiving the benefit of the tax
			 exemption, the taxpayer will notify the county in which the project site is
			 located that the taxpayer expects to meet the criteria of the New Capital
			 Investments Tax exemption. Notification will be accomplished by submitting a
			 written declaration or notification with the board of county commissioners
			 containing the following information: (3-31-22)
i. The name and address of the taxpayer;
			 (3-31-22)
ii. A description of the
			 new capital investment project; (3-31-22)
iii. The assessor's parcel number(s)
			 identifying the location of the project site; (3-31-22)
iv. The date that the qualifying period
			 began; (3-31-22)
v. A statement
			 that the taxpayer will make a qualified new capital investment of at least one
			 billion dollars ($1,000,000,000) within the qualifying period, which will be
			 specified. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.631 - TAX EXEMPTION FOR INVESTMENT IN NEW OR EXISTING PLANT AND BUILDING FACILITIES UPON COUNTY COMMISSIONERS' APPROVAL

Current through August 31, 2023
Section
				63-602NN, Idaho Code
01.
The Investment in Plant
. In
			 order to qualify for this exemption a taxpayer must invest at least the minimum
			 required investment as established by county ordinance in new or existing plant
			 or building facilities excluding the investment in land. (3-31-22)
a. Ordinance to establish the minimum
			 required investment. The county commissioners must pass an ordinance to
			 establish any minimum required investment amount of not less than five hundred
			 thousand dollars ($500,000). Once passed, any minimum so established will
			 remain in place until superseded by another ordinance. (3-31-22)
b. Frequency of ordinances to establish
			 minimum required investment. Any ordinance establishing a minimum required
			 investment must remain in effect during the tax year in which it is first in
			 effect. After that tax year, the county commissioners may provide a different
			 required investment amount by passing a new ordinance. However, any agreement
			 entered into under minimum investment criteria established by prior ordinance
			 will be effective for the duration of the exemption time period granted.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.632 - PROPERTY EXEMPT FROM TAXATION - OIL OR GAS RELATED WELLS

Current through August 31, 2023
Section
				63-602OO, Idaho Code
01.
Definitions of Oil or Gas
			 Well
. (3-31-22)
a. Wells drilled for
			 the production of oil, gas or hydrocarbon condensate may include the well,
			 casing, and other structures permanently affixed inside the well, and the land
			 inside the perimeter of the well. (3-31-22)
b. The well will include the part where the
			 gas producing stratum has been successfully cased off from any oil.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.645 - LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED

Current through August 31, 2023
Section
				63-604, Idaho Code
01.
Definitions
. The following
			 definitions apply for the implementation of the exemption for the speculative
			 value portion of agricultural land. (3-31-22)
a. Homesite. The "homesite" is that portion
			 of land, contiguous with but not qualifying as land actively devoted to
			 agriculture, and the associated site improvements used for residential and farm
			 homesite purposes. (3-31-22)
b.
			 Associated Site Improvements. The "associated site improvements" include
			 developed access, grading, sanitary facilities, water systems and utilities.
			 (3-31-22)
c. Nursery Stock. Nursery
			 stock is defined in Section
			 22-2302, Idaho Code.
			 (3-31-22)
d. Land Used to Produce
			 Nursery Stock. "Land used to produce nursery stock" means land used by an
			 agricultural enterprise to promote or support the promotion of nursery stock
			 growth or propagation, not land devoted primarily to selling nursery stock or
			 related products. This term also includes land under any container used to grow
			 or propagate nursery stock. This term does not include land used for parking
			 lots or for buildings sites used primarily to sell nursery stock or related
			 items or any areas not primarily used for the nurturing, growth or propagation
			 of nursery stock. (3-31-22)
e.
			 Speculative Value Exemption. The "speculative value exemption" is the exemption
			 allowed on land actively devoted to agriculture. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.700 - DEFINITIONS FOR PROPERTY TAX REDUCTION BENEFIT

Current through August 31, 2023
Section
				63-701, Idaho Code
01.
Blind
. A person for whom
			 there exists the medically documented opinion that the person is functionally
			 blind as defined in Section
			 67-5402(2), Idaho
			 Code. (3-31-22)
02.
Burden of
			 Proof
. See Rule
			 600 of these rules.
			 (3-31-22)
03.
Claimant's
			 Income
. All income defined in Section
			 63-701(5), Idaho
			 Code, that is received by either spouse is included in household income even if
			 one spouse lives in a medical care facility or otherwise lives outside the home
			 except as provided in Rule
			 709 of these rules. For the
			 purposes of excluding from claimant's income any return of principal paid by
			 the recipient of an annuity, follow these guidelines. (3-31-22)
a. An annuity means a contract sold by an
			 insurance company to the claimant or claimant's spouse and designed to provide
			 payments to the holder at specified equally spaced intervals or as a lump sum
			 payment with the following conditions: (3-31-22)
i. The annuity must not be part of any
			 pension plan available to an employee; (3-31-22)
ii. No tax preference is given to the money
			 spent to purchase the annuity (purchase payments must not reduce the buyer's
			 taxable income); (3-31-22)
iii. The
			 buyer of the annuity must have purchased the annuity voluntary and not as a
			 condition of employment or participation in an employer provided pension
			 system; and (3-31-22)
iv. Earnings
			 from investments in the annuity must be tax-deferred prior to withdrawal.
			 (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.702 - VETERAN'S BENEFIT - CONTINUED ELIGIBILITY AFTER DEATH OF CLAIMANT

Current through August 31, 2023
Sections
				63-701,
				63-705A, Idaho Code
01.
Surviving Spouse
. The
			 veteran's benefit applies to the qualifying homestead, as defined in Section
			 63-701(2), Idaho
			 Code, of the veteran and surviving spouse. The surviving spouse may not
			 transfer the benefit to a different homestead. (3-31-22)
02.
Application By Surviving
			 Spouse
. The surviving spouse may file an application on behalf of the
			 deceased spouse if the deceased spouse qualified or would have qualified as a
			 claimant on January 1 or before April 15 of the year in which the claim is
			 filed. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.709 - PROPERTY TAX REDUCTION BENEFIT PROGRAM - SPECIAL SITUATIONS

Current through August 31, 2023
Section
				63-701, Idaho Code
01.
Scope
. This rule addresses
			 issues relating to the property tax reduction benefit program as it applies to
			 certain unusual factual situations. It states general principles applicable to
			 unusual cases and provides some illustrative examples. The rule cannot address
			 every conceivable situation that may arise, but the principles established may
			 apply to the resolution of situations not addressed in the rule. The following
			 examples apply to qualified property tax reduction claimants.
			 (3-31-22)
02.
General
			 Principles
. Benefits under the property tax reduction program are only
			 available to owners of property that have first qualified for the homeowner's
			 exemption under Section
			 63-602G, Idaho Code. See Rule
			 610 of these rules.
			 (3-31-22)
03.
Dual Residency
			 Couples
. The definition of "dual residency couple" in Rule
			 610.02 of these rules applies to
			 this rule. (3-31-22)
a. Example -- Both
			 residences are community property. Property tax reduction is available in
			 regard only to the residential improvement qualifying for the homeowner's
			 exemption. See Rule 610.04 of
			 these rules. (3-31-22)
b. Example
			 -- One (1) residence is community property, the other is separate property.
			 Property tax reduction is available in regard only to the residential
			 improvement qualifying for the homeowner's exemption. See Rule
			 610.05 of these rules.
			 (3-31-22)
c. Example -- Both
			 residences are separate property. Property tax reduction is available in regard
			 to both residential improvements. See Rule
			 610.06 of these rules.
			 (3-31-22)
d. Household income. In
			 the three (3) examples in Subsection
			 709.03, the household income
			 upon which qualification is determined is the total of one-half (1/2) the
			 community income plus any separate income of the spouse residing in the
			 residence. (3-31-22)
Idaho Administrative Code › Title IDAPA 35 - Tax Commission, State › Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES › Section 35.01.03.800 - BUDGET CERTIFICATION RELATING TO OPERATING PROPERTY ANNEXATION VALUE

Current through August 31, 2023
Section
				63-802, Idaho Code
01.
"Appropriate County Auditor"
			 Defined
. The "appropriate county auditor" is the county auditor of each
			 county within which any taxing district with an annexation is located.
			 (3-31-22)
02.
Annexation
			 Values for Operating Properties
. Pursuant to Section
			 63-802, Idaho Code, the Tax
			 Commission will certify the current year's taxable values of operating
			 properties within annexations made during the previous calendar year. This
			 certification will be a list summarizing the values of said operating
			 properties for each applicable taxing district or unit. The Tax Commission will
			 send this list to the appropriate county auditor on or before the third Monday
			 in July. The Tax Commission will calculate these values based on the best
			 available information. (3-31-22)
03.
Corrected Annexation Values for
			 Operating Properties
. If any annexation values reported pursuant to
			 Subsection 800.02 require correction, the
			 Tax Commission will report such corrections on or before the first Monday of
			 September. The Tax Commission will send these values to the appropriate county
			 auditor. (3-31-22)
04.
County
			 Auditor to Notify Taxing Districts or Units
. As soon as possible, but
			 not later than fourteen (14) days after receipt of the list pursuant to
			 Subsection 800.02 or the corrected values
			 pursuant to Subsection
			 800.03, the appropriate county
			 auditor will send these values to the affected taxing districts or units.
			 (3-31-22)