REVENUE AND TAXATION
EXEMPTIONS FROM TAXATION
63-604.Land actively devoted to
agriculture defined. (1) For property tax purposes, land
which is actively devoted to agriculture shall be eligible for appraisal, assessment
and taxation as agricultural property each year it meets one (1) or more of the
total area of such land, including the homesite, is
more than five (5) contiguous acres, and is actively devoted to agriculture which
(i) It is used to produce field crops
including, but not limited to, grains, feed crops, fruits and vegetables; or
is used to produce nursery stock as defined in section 22-2302(11),
Idaho Code; or
(iii) It is
used by the owner for the grazing of livestock to be sold as part of a
for-profit enterprise, or is leased by the owner to a bona fide lessee for
grazing purposes; or
(iv) It is in a cropland
retirement or rotation program.
area of such land is five (5) contiguous acres or less and such land has been
actively devoted to agriculture within the meaning of subsection (1)(a) of this section during the last three (3) growing
(i) It agriculturally produces for sale or
home consumption the equivalent of fifteen percent (15%) or more of the owner’s
or lessee’s annual gross income; or
agriculturally produced gross revenues in the immediately preceding year of one
thousand dollars ($1,000) or more. When the area of land is five (5) contiguous
acres or less, such land shall be presumed to be nonagricultural land until it
is established that the requirements of this subsection have been met.
shall not be classified or valued as agricultural land which is part of a
platted subdivision with stated restrictions prohibiting its use for
agricultural purposes, whether within or without a city.
utilized for the grazing of a horse or other animals kept primarily for personal
use or pleasure rather than as part of a bona fide for-profit enterprise shall
not be considered to be land actively devoted to agriculture.
actively devoted to agriculture, having previously qualified for exemption
under this section in the preceding year, or which would have qualified under
this section during the current year, shall not lose such qualification due to
the owner’s or lessee’s absence in the current year by reason of active
military service in a designated combat zone, as defined in section 112 of the
Internal Revenue Code. If an owner fails to timely apply for exemption as
required in this section solely by reason of active duty in a designated combat
zone, as defined in section 112 of the Internal Revenue Code, and the land
would otherwise qualify for exemption under this section, then the board of
county commissioners of the county in which the land actively devoted to
agriculture is located shall refund property taxes, if previously paid, in an
amount equal to the exemption which would otherwise have applied.
the land qualified for exemption pursuant to section 63-602FF,
Idaho Code, in 2005, then the land will qualify in 2006 for the exemption
pursuant to section 63-602K,
Idaho Code, upon the filing of a statement by the owner with the board of
county commissioners that the land will be actively devoted to agriculture
pursuant to this section in 2006.
purposes of this section, the act of platting land actively devoted to
agriculture does not, in and of itself, cause the land to lose its status as land
being actively devoted to agriculture if the land otherwise qualifies for the
exemption under this section.
used in this section:
means being in actual contact or touching along a boundary or at a point, except no area of land shall be considered not contiguous solely by
reason of a roadway or other right-of-way.
means the enterprise will, over some period of time, make or attempt to make a
return of income exceeding expenses.
means the filing of the drawing, map or plan of a subdivision or a replatting of such, including certification, descriptions
and approvals with the proper county or city official.