Idaho Code
Idaho Code

Idaho Code § 63-602R (2026)

Property exempt from taxation — Agricultural crops. 

✓ current as of May 2026
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Property exempt from taxation — Agricultural crops. 

The following property is exempt from property taxation: agricultural crops, whether growing or held for use or sale, while the legal or equitable title remains with the producer, and fruit and nut-bearing trees and grapevines; provided that nothing herein contained shall be construed to exempt timber, forest, forest land, or forest products from the provisions of chapter 17, title 63, Idaho Code.

Notes of Decisions
Cited in 2 cases, 2001–2001 · leading case: In Re Williamson, 19 P.3d 766 (Idaho 2001).
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In Re Williamson, 19 P.3d 766 (Idaho 2001). · cites it 2× “For example, I.C. § 63-602R provides: Property Exempt From Taxation—Agricultural Crops The following is exempt from property taxation: agricultural crops, whether growing or held for use or sale .”
Williamson v. City of McCall, 19 P.3d 766 (Idaho 2001). · cites it 2× “For example, I.C. § 63-602R provides: Property Exempt From Taxation — Agricultural Crops The following is exempt from property taxation: agricultural crops, whether growing or held for use or sale .”
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