IDAPA 35.01.03.612 — PROPERTY EXEMPT FROM TAXATION --

MOTOR VEHICLES,
RECREATIONAL
VEHICLES, AND VESSELS PROPERLY REGISTERED.
Sections 49-123, 49-401, 49-402A, 49-422, 49-432, 49-445, 49-446, 63-602J, Idaho Code
01.
Definitions.
(7-1-24)
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 612
Page 44
a.
Motor vehicle means any vehicle as defined in Section 49-123(2), Idaho Code, and any recreational
vehicle as defined in Section 49-119(6,) Idaho Code, and any personal property permanently affixed to any of those
vehicles.
(7-1-24)
b.
Exempt Motor Vehicles. Except as provided in Subsection 612.03 of this rule, any motor vehicle, as
defined in Subsection 612.01 of this rule, registered for any part of the previous year under Chapter 4, Title 49, Idaho
Code, is exempt from property taxation under Sections 49-401 and 63-602J, Idaho Code.
(7-1-24)
c.
Taxable Vehicles. The following registered or permitted vehicles are taxable and not eligible for the
exemption under Sections 49-401 and 63-602J, Idaho Code:
(7-1-24)
i.
Any vehicle issued a permit in lieu of registration under Section 49-432, Idaho Code; and (7-1-24)
ii.
Any manufactured home registered under Section 49-422, Idaho Code.
(7-1-24)
02.
Exempt Permanently Affixed Personal Property. Except as provided in Subsection 612.05 of
this rule, any personal property permanently affixed to any motor vehicle registered as described in Subsection
612.02 of this rule is part of that vehicle. Hence, that permanently affixed personal property is exempt from property
taxation under Section 63-602J, Idaho Code.
(7-1-24)
03.
Taxable Personal Property. The following personal property, not otherwise exempt under Chapter
6, Title 63, Idaho Code, is taxable and not eligible for the exemption under Section 63-602J, Idaho Code.
(7-1-24)
a.
Any personal property on, but not permanently affixed to, any motor vehicle registered as
described in Subsection 612.02 of this rule.
(7-1-24)
b.
Any personal property on or affixed, permanently or otherwise, to any vehicle issued a permit in
lieu of registration under Section 49-432, Idaho Code.
(7-1-24)
c.
Any personal property on or affixed, permanently or otherwise, to any utility trailer registered
under Section 49-402A, Idaho Code.
(7-1-24)
04.
Recreational Vehicles. The owner of a recreational vehicle, as defined in Section 49-119(6), Idaho
Code, must pay a recreational vehicle annual license fee as authorized by Section 49-445, Idaho Code, and as
computed in accordance with Rule 020 of these rules in order to be exempt under Section 63-602J, Idaho Code.
(7-1-24)
a.
Recreational vehicles that qualify for licensing and registration and have paid the required
registration fee by August 31 each year are eligible for the exemption provided in Section 63-602J, Idaho Code. The
owners of recreational vehicles that do not qualify or have not paid the fee must be sent a valuation assessment notice
for the recreational vehicle after the August 31 deadline. The assessment of the recreational vehicle is subject to
cancellation as provided in Rule 020, provided any applicable registration fee is paid before the fourth Monday of
November.
(7-1-24)
b.
The provisions of Paragraph 612.06.a. of this rule apply to a park model recreational vehicle unless
it is determined by the assessor to:
(7-1-24)
i.
Be permanently attached to a foundation; or
(7-1-24)
ii.
Have an attached building addition; or
(7-1-24)
iii.
Have been substantially modified and no longer meet the definition of a park model recreational
vehicle.
(7-1-24)
05.
Taxable Real Property Associated with Vehicles. Associated property, other than the vehicle
itself, is taxable unless another exemption applies. Such property may be eligible for the exemption provided in
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 615
Page 45
Section 63-602G, Idaho Code, regardless of whether the vehicle is exempt as provided in Section 63-602J, Idaho
Code.
(7-1-24)