Idaho Code
Idaho Code

Idaho Code § 63-602C (2026)

Property exempt from taxation — Fraternal, benevolent, or charitable limited liability companies, corporations or societies. 

✓ current as of May 2026
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Property exempt from taxation — Fraternal, benevolent, or charitable limited liability companies, corporations or societies. 

The following property is exempt from taxation: property belonging to any fraternal, benevolent, or charitable limited liability company, corporation or society, the World War veteran organization buildings and memorials of this state, used exclusively for the purposes for which such limited liability company, corporation or society is organized; provided, that if any building or property belonging to any such limited liability company, corporation or society is leased by such owner or if such limited liability company, corporation or society uses such property for business purposes from which a revenue is derived which, in the case of a charitable organization, is not directly related to the charitable purposes for which such charitable organization exists, then the same shall be assessed and taxed as any other property, and if any such property is leased in part or used in part by such limited liability company, corporation or society for such purposes the assessor shall determine the value of the entire building and the value of the part used or leased for commercial purposes. If the value of the part used for commercial purposes is determined to be three percent (3%) or less than the value of the entirety, the whole of said property shall remain exempt. If the value of the part used for commercial purposes is determined to be more than three percent (3%) of the value of the entirety, the assessor shall assess such proportionate part of such building including the value of the real estate as is so leased or used for such purposes, and shall assess the trade fixtures used in connection with the sale of all merchandise; provided however, that the lease or use of any property by any such limited liability company, corporation or society for athletic or recreational facilities, residence halls or dormitories, meeting rooms or halls, auditoriums or club rooms within the purposes for which such limited liability company, corporation or society is organized, shall not be deemed a business or commercial purpose, even though fees or charges be imposed and revenue derived therefrom.

Notes of Decisions
Cited in 10 cases (3 in the last 5 years), 2002–2025 · leading case: Idaho Youth Ranch, Inc. v. Ada Cnty. Bd. of Equalization, 335 P.3d 25 (Idaho 2014).
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Idaho Youth Ranch, Inc. v. Ada Cnty. Bd. of Equalization, 335 P.3d 25 (Idaho 2014). · cites it 14× “” The Youth Ranch and the LLC applied for a property tax exemption for the year 2009 pursuant to Idaho Code section 63-602C, claiming that the property belonged to a charitable entity.”
Evangelical Lutheran Good Samaritan Soc'y v. Bd of Equalization of Ada Cnty., 386 P.3d 901 (Idaho 2016). · cites it 12× “provided however, that the lease or use of any property by any such limited liability company, corporation or society for athletic or recreational facilities, residence halls or dormitories, meeting rooms or halls, auditoriums or club rooms within the purposes for which such…”
Student Loan Fund of Idaho, Inc. v. Payette Cnty., 69 P.3d 104 (Idaho 2003). · cites it 18× “In June 1999, SLFI applied for a property tax exemption under I.C. § 63-602C based upon its charitable purposes, and under I.”
Cmty. Action Agency, Inc. v. Bd. of Equalization, 57 P.3d 793 (Idaho 2002). · cites it 6× “CAA maintains that it is a charitable corporation under I.C. § 63-602C because it provides low-income housing to residents in Lewiston.”
Upper Valley Cmty. Health Svcs, Inc. v. Madison Cnty. (Idaho 2024). · cites it 68× “]” I.C. § 63-602C. The “effect of this first clause is to provide that property belonging to a fraternal, benevolent or charitable entity is presumptively exempt from taxation.”
Ada Co Bd of Equalization v. J.R. Simplot (Idaho 2017). · cites it 32× “I.C. § 63-602C (emphasis added). However, “charitable corporations or societies enjoy no inherent right to exemption from taxation; and their property is taxable except insofar as it is specifically exempt by constitutional provision or statutory enactment.”
Evangelical Lutheran Good Samaritan Soc'y v. Bd of Equalization of Ada Cnty. (Idaho 2016). · cites it 12× “ganization, is not directly related to the charitable purposes for which such charitable organization exists, then the same shall be assessed and taxed as any other property…provided however, that the lease or use of any property by any such limited liability company,…”
Idaho Youth Ranch v. Ada Cnty. Bd of Equalization (Idaho 2014). · cites it 14× “” The Youth Ranch and the LLC applied for a property tax exemption for the year 2009 pursuant to Idaho Code section 63-602C, claiming that the property belonged to a charitable entity.”
First Presbyterian Church of Boise, Idaho, Inc. v. Ada Cnty. (Idaho 2025). · cites it 4× “FPC also raised a new argument that it was entitled to a 100% charitable exemption under Idaho Code section 63-602C. The BOE held a hearing on the appeal, at the conclusion of which it affirmed the 82% tax exemption by a vote of two to one.”
First Presbyterian Church of Boise, Idaho, Inc. v. Ada Cnty. (Idaho 2025). · cites it 4× “FPC also raised a new argument that it was entitled to a 100% charitable exemption under Idaho Code section 63-602C. The BOE held a hearing on the appeal, at the conclusion of which it affirmed the 82% tax exemption by a vote of two to one.”
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