IDAPA 35.01.03.611 — VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS

Sections 63-602H, Idaho Code
01.
Residential Property. Residential property that may qualify for the special valuation exemption
provided in Section 63-602H, Idaho Code, may include land and residential improvements. Such property may be
owner or non-owner occupied, but must have been in continuous residential use from the time zoning was changed to
other than residential. If use of any portion of the property changes to other than residential, the property loses this
exemption.
(7-1-24)
02.
Qualifying Residential Improvements. Qualifying residential improvements are those
improvements categorized by the assessor as residential and not consisting of more than four (4) residential units
within any qualifying structure.
(7-1-24)