Idaho Code
Idaho Code

Idaho Code § 63-602 (2026)

Property exempt from taxation. 

✓ current as of May 2026
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Property exempt from taxation. 

(1) Property shall be exempt from taxation as provided in titles 21, 22, 25, 26, 31, 33, 39, 41, 42, 49, 50, 67 and 70, Idaho Code, and in chapters 6, 24, 30, 35 and 45, title 63, Idaho Code; provided, that no deduction shall be made in assessment of shares of capital stock of any corporation or association for exemptions claimed under this section, and provided further, that the term "full cash value" wherever used in this act shall mean the actual assessed value of the property as to which an exemption is claimed.

(2)  The use of the word "exclusive" or "exclusively" in this chapter shall mean used exclusively for any one (1) or more, or any combination, of the exempt purposes provided hereunder and property used for more than one (1) exempt purpose, pursuant to the provisions of sections 63-602A through 63-602OO, Idaho Code, shall be exempt from taxation hereunder as long as the property is used exclusively for one (1) or more or any combination of the exempt purposes provided hereunder.
(3)  All exemptions from property taxation claimed shall be approved annually by the board of county commissioners or unless otherwise provided:
(a)  Exemptions pursuant to sections 63-602A, 63-602F, 63-602I, 63-602J, 63-602L(1), 63-602M, 63-602N, 63-602R, 63-602S, 63-602U, 63-602V, 63-602W, 63-602Z, 63-602DD(1), 63-602EE, 63-602OO, 63-2431, 63-3502, 63-3502A and 63-3502B, Idaho Code, do not require application or approval by the board of county commissioners. For all other exemptions in title 63, Idaho Code, the process of applying is as specified in the exemption statutes or, if no process is specified and application is necessary to identify the property eligible for the exemption, annual application is required. Exemptions in other titles require no application.
(b)  For exemptions that require an application, provided such exemptions are for property otherwise subject to assessment by the county assessor, the application must be made to the county commissioners by April 15 and the taxpayer and county assessor must be notified of any decision by May 15, unless otherwise provided by law. The decision of the county commissioners and any subsequent assessment notices sent to the taxpayer may be appealed to the county board of equalization pursuant to sections 63-501 and 63-501A, Idaho Code.
(c)  For exemptions that require an application, provided such exemptions are for property otherwise subject to assessment by the state tax commission, application for exemption shall be included with the annual operator’s statement as required pursuant to section 63-404, Idaho Code. Notice of the decision and its effect on the assessment will be provided in accordance with procedures specified in chapter 4, title 63, Idaho Code. Appeals shall be made to the state tax commission in accordance with section 63-407, Idaho Code.
(4)  An owner of property that is intended for a tax-exempt purpose may apply to the board of county commissioners for a provisional property tax exemption, pursuant to section 63-1305C, Idaho Code.
Notes of Decisions
Cited in 8 cases (5 in the last 5 years), 2001–2025 · leading case: Roeder Holdings, L.L.C. v. Bd. of Equalization, 41 P.3d 237 (Idaho 2001).
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Roeder Holdings, L.L.C. v. Bd. of Equalization, 41 P.3d 237 (Idaho 2001). · cites it 6× “Ada County appeals from a district court judgment, which held that the property qualifies for an agricultural exemption pursuant to I.C. § 63-602(K). We affirm. I. BACKGROUND Roeder Holdings, L.”
Cmty. Action Agency, Inc. v. Bd. of Equalization, 57 P.3d 793 (Idaho 2002). · cites it 2× “” Therefore, the Board must determine, on a yearly basis, whether an organization is exempt from property tax. The Board was justified in re-examining those properties that were previously granted a property tax exemption.”
Idaho Power Co. v. Idaho State Tax Comm'n, 530 P.3d 672 (Idaho 2023). · cites it 2× “, I.C. § 63-602 (identifying property that is exempt from taxation).”
Ashton Urban Renewal Agency v. Ashton Mem'l, Inc., 311 P.3d 730 (Idaho 2013). · cites it 2× “On July 8, 2011, the Fremont County Commissioners, sitting as the BOE, voted to approve a 100% tax exemption for Ashton Memorial’s real and personal property pursuant to I.C. § 63-602(c). Harlan Mann, a consultant to AURA who is responsible for tracking the assessed values of…”
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). · cites it 4× “See I.C. § 63-602(1). Exemptions are legislatively authorized under the Idaho Constitution, which permits the legislature to “allow such exemptions from taxation from time to time as shall seem necessary and just,” provided that “[a]ll taxes shall be uniform[.”
First Presbyterian Church of Boise, Idaho, Inc. v. Ada Cnty. (Idaho 2025). · cites it 2× “I.C. § 63-602(3)(b). On March 13, 2023, FPC filed a Property Tax Exemption Application and supporting documents with the Commissioners, seeking a 100% property tax exemption pursuant to Idaho Code section 63-602B.”
First Presbyterian Church of Boise, Idaho, Inc. v. Ada Cnty. (Idaho 2025). · cites it 2× “I.C. § 63-602(3)(b). On March 13, 2023, FPC filed a Property Tax Exemption Application and supporting documents with the Commissioners, seeking a 100% property tax exemption pursuant to Idaho Code section 63-602B.”
Upper Valley Cmty. Health Svcs, Inc. v. Madison Cnty. (Idaho 2024). · cites it 2× “The district court erred when it remanded the case for the Board to consider a partial tax exemption because Grand Peaks was entitled to a full tax exemption under Idaho Code section 63-602. Madison County does not challenge the district court’s conclusion that Grand Peaks is a…”
— Idaho Code § 63-602(1) — 1 case
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “See I.C. § 63-602(1). Exemptions are legislatively authorized under the Idaho Constitution, which permits the legislature to “allow such exemptions from taxation from time to time as shall seem necessary and just,” provided that “[a]ll taxes shall be uniform[.”
— Idaho Code § 63-602(3)(b) — 2 cases
First Presbyterian Church of Boise, Idaho, Inc. v. Ada Cnty. (Idaho 2025). “I.C. § 63-602(3)(b). On March 13, 2023, FPC filed a Property Tax Exemption Application and supporting documents with the Commissioners, seeking a 100% property tax exemption pursuant to Idaho Code section 63-602B.”
First Presbyterian Church of Boise, Idaho, Inc. v. Ada Cnty. (Idaho 2025). “I.C. § 63-602(3)(b). On March 13, 2023, FPC filed a Property Tax Exemption Application and supporting documents with the Commissioners, seeking a 100% property tax exemption pursuant to Idaho Code section 63-602B.”
— Idaho Code § 63-602(3)(c) — 1 case
Latah Cnty. v. Idaho State Tax Comm'n (Idaho 2025). “See I.C. § 63-602(1). Exemptions are legislatively authorized under the Idaho Constitution, which permits the legislature to “allow such exemptions from taxation from time to time as shall seem necessary and just,” provided that “[a]ll taxes shall be uniform[.”
— Idaho Code § 63-602(K) — 1 case
Roeder Holdings, L.L.C. v. Bd. of Equalization, 41 P.3d 237 (Idaho 2001). “Ada County appeals from a district court judgment, which held that the property qualifies for an agricultural exemption pursuant to I.C. § 63-602(K). We affirm. I. BACKGROUND Roeder Holdings, L.”
— Idaho Code § 63-602(c) — 1 case
Ashton Urban Renewal Agency v. Ashton Mem'l, Inc., 311 P.3d 730 (Idaho 2013). “On July 8, 2011, the Fremont County Commissioners, sitting as the BOE, voted to approve a 100% tax exemption for Ashton Memorial’s real and personal property pursuant to I.C. § 63-602(c). Harlan Mann, a consultant to AURA who is responsible for tracking the assessed values of…”
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