IDAPA 35.01.03.600 — PROPERTY EXEMPT FROM TAXATION

Section 63-602, Idaho Code
01.
Burden of Proof. The burden of proof of entitlement to the exemption is on the person claiming
exemption for the property.
(7-1-24)
02.
Notice of Decision.
(7-1-24)
a.
For property subject to local assessment with exemptions requiring annual application, the taxpayer
must be notified of the decision of the county commissioners to grant or deny the exemption by May 15 unless a
different date is prescribed in the law providing the exemption.
(7-1-24)
b.
For property subject to assessment by the Tax Commission, application for any exemption is
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 603
Page 40
included with the operator's statement submitted pursuant to Section 404, of these rules.
(7-1-24)
03.
Confidentiality. Information disclosed as part of an application for an exemption is confidential to
the extent provided by Section 74-107, Idaho Code, or elsewhere in law. Information disclosed to the county
commissioners as part of the application process for an exemption is deemed submitted to the assessor and entitled to
any confidentiality conferred on information disclosed initially to the assessor.
(7-1-24)