IDAPA 35.01.03.510 — SECONDARY CATEGORIES FOR LAND - LISTING AND REPORTING

Section 63-509, Idaho Code
County assessors will use the following secondary categories to list land values on valuation assessment notices
under Sections 63-301 and 63-308, Idaho Code, and to report land values to the Tax Commission on the abstracts
under Section 63-509, Idaho Code, and Rule 509 of these rules.
(7-1-24)
01.
Secondary Category 1 - Irrigated Agricultural Land. Irrigated land meeting the definition of
"land actively devoted to agriculture" under Section 63-604, Idaho Code, or the requirements for "wildlife habitat" or
"conservation agreement" under Section 63-605, Idaho Code, capable of and normally producing harvestable crops.
(7-1-24)
02.
Secondary Category 2 - Irrigated Grazing Land. Land as defined in Secondary Category 1, but
primarily used for grazing livestock.
(7-1-24)
03.
Secondary Category 3 - Non-Irrigated Agricultural Land. Land as defined in Secondary
Category 1, but non-irrigated and capable of and normally producing harvestable crops.
(7-1-24)
04.
Secondary Category 4 - Meadow Land. Land as defined in Secondary Category 1, but is not
irrigated, except through subsurface water table control, known as sub-irrigation, and is used for grazing livestock or
producing grass hay.
(7-1-24)
05.
Secondary Category 5 - Dry Grazing Land. Land as defined in Secondary Category 1, but non-
irrigated, is not normally capable of supporting crops and is used primarily for grazing livestock.
(7-1-24)
06.
Secondary Category 6 - Productivity Forestland. Land designated by the owner for assessment,
appraisal, and taxation under Section 63-1703(a), Idaho Code. This land must be assessed as forest land under the
productivity option. Also included is all land assessed under Section 63-1704, Idaho Code.
(7-1-24)
07.
Secondary Category 7 - Bare Forestland. All land designated by the owner for assessment,
appraisal, and taxation under Section 63-1703(b), Idaho Code. This land must be assessed as bare land with the yield
tax option.
(7-1-24)
08.
Secondary Category 9 - Patented Mineral Land. All land used solely for mines and mining
claims. See Section 63-2801, Idaho Code.
(7-1-24)
09.
Secondary Category 10 - Homesite Land. Rural non-subdivided land being utilized for homesites
with secondary categories 1 through 9.
(7-1-24)
10.
Secondary Category 11 - Recreational Land. Rural land used in conjunction with recreation but
not individual homesites.
(7-1-24)
11.
Secondary Category 12 - Rural Residential Tracts. Rural residential land not in a properly
recorded subdivision.
(7-1-24)
12.
Secondary Category 13 - Rural Commercial Tracts. Rural commercial land not in a properly
recorded subdivision.
(7-1-24)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 511
Page 37
13.
Secondary Category 14 - Rural Industrial Tracts. Rural industrial land not in a properly
recorded subdivision.
(7-1-24)
14.
Secondary Category 15 - Rural Residential Subdivisions. Rural residential land in a properly
recorded subdivision.
(7-1-24)
15.
Secondary Category 16 - Rural Commercial Subdivisions. Rural commercial land in a properly
recorded subdivision.
(7-1-24)
16.
Secondary Category 17 - Rural Industrial Subdivisions. Rural industrial land in a properly
recorded subdivision.
(7-1-24)
17.
Secondary Category 18 - Other Land.
(7-1-24)
18.
Secondary Category 19 - Waste. Public Rights-of-Way including roads, ditches, and canals.
Record total acres of land ownership. No assessed value should be assigned.
(7-1-24)
19.
Secondary Category 20 - Residential Lots or Acreages. Land used for residential purposes and
inside city limits. Also use this category for urban homesites when the remaining acreage qualifies as actively
devoted to agriculture under Section 63-604, Idaho Code, or has been designated forestland under Chapter 17, Title
63, Idaho Code.
(7-1-24)
20.
Secondary Category 21 - Commercial Lots or Acreages. Land used for commercial purposes
and inside city limits.
(7-1-24)
21.
Secondary Category 22 - Industrial Lots or Acreages. Land used for industrial purposes and
inside city limits.
(7-1-24)
22.
Secondary Category 25 - Common Area Vacant Land. Common area vacant land not included
in individual property assessments.
(7-1-24)
23.
Cross Reference. See Rules 130, 511 and 512 of these rules.
(7-1-24)