Idaho Code
Idaho Code § 63-601 (2026)
All property subject to taxation.
✓ current as of May 2026
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All property subject to taxation.
All property within the jurisdiction of this state, not expressly exempted, is subject to assessment and taxation.
Notes of Decisions
Cited in 5
cases (2 in the last 5 years), 2011–2025 · leading case: Kimbrough v. Idaho Bd. of Tax Appeals, 247 P.3d 644 (Idaho 2011).
Kimbrough v. Idaho Bd. of Tax Appeals, 247 P.3d 644 (Idaho 2011). “” I.C. § 63-601. Tax exemptions are generally disfavored — they are never presumed and cannot be extended by judicial construction.”
Aspen Park, Inc. v. Bonneville Cnty., 444 P.3d 891 (Idaho 2019). “Summary judgment was granted for Bonneville County because the district court interpreted the word "dedicated" to mean that every rental in Aspen Park Apartments must be rented to low-income individuals or families in order for the tax exemption to apply.”
First Presbyterian Church of Boise, Idaho, Inc. v. Ada Cnty. (Idaho 2025). “I.C. § 63-601. Idaho law provides certain exemptions from taxation, many of which must be approved annually by the board of county commissioners of the county where the real property is located.”
First Presbyterian Church of Boise, Idaho, Inc. v. Ada Cnty. (Idaho 2025). “I.C. § 63-601. Idaho law provides certain exemptions from taxation, many of which must be approved annually by the board of county commissioners of the county where the real property is located.”
Aspen Park v. Bonneville Cnty. (Idaho 2019). “I.C. § 63-601. Because of the ubiquitous nature of taxation, this Court strictly and narrowly construes tax-exemption statutes against the taxpayer.”
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