IDAPA 35.01.03.645 — LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED

Section 63-604, Idaho Code
01.
Definitions. The following definitions apply when agricultural land is assessed using the methods
found in Section 63-205C, Idaho Code.
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a.
homesite is that portion of land, contiguous with but not qualifying as land actively devoted to
agriculture, and the associated site improvements used for residential and farm homesite purposes.
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b.
The associated site improvements include developed access, grading, sanitary facilities, water
systems, and utilities.
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c.
Nursery stock is defined in Section 22-2302, Idaho Code.
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d.
Land used to produce nursery stock means land used by an agricultural enterprise to promote or
support the promotion of nursery stock growth or propagation, not land devoted primarily to selling nursery stock or
related products. This term also includes land under any container used to grow or propagate nursery stock. This term
does not include land used for parking lots or for buildings sites used primarily to sell nursery stock or related items
or any areas not primarily used for the nurturing, growth or propagation of nursery stock.
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02.
Homesite Assessment. The homesite, residential improvement and other improvements, located
IDAHO ADMINISTRATIVE CODE
IDAPA 35.01.03
State Tax Commission
Property Tax Administrative Rules
Section 700
Page 59
on the homesite, will be assessed at market value each year.
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a.
Accepted Assessment Procedures. Market value will be determined through procedures, methods,
and techniques recommended by nationally recognized appraisal and valuation associations, institutes, and societies
and according to guidelines and publications approved by the Tax Commission. Acceptable techniques include those
that are either time tested in Idaho, mathematically correlated to market sales, endorsed by assessment organizations,
or widely accepted by assessors in Idaho and other states.
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b.
The appropriate market is the market most similar to the homesite and improvements located on the
homesite. In applying the sales comparison approach, the appraiser should select comparables having actual or
potential residential use.
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c.
Homesite Independent of Remaining Land. The value and classification of the homesite will be
independent of the classification and valuation of the remaining land.
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03.
Valuing Land, Excluding the Homesite. The assessor will value land, excluding the homesite, on
the following basis:
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a.
Land Used for Personal Use or Pleasure. Any land, regardless of size, utilized for the grazing of
animals kept primarily for personal use or pleasure and not a portion of a for profit enterprise, will be valued at
market value using appraisal procedures identified in Paragraph 645.02.a. of this rule.
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b.
Land in a Subdivision. Land in a subdivision with restrictions prohibiting agricultural use will be
valued at market value using appraisal procedures identified in Paragraph 645.02.a. of this rule. Land meeting the use
qualifications identified in Section 63-604, Idaho Code, and in a subdivision without restrictions prohibiting
agricultural use will be valued as land actively devoted to agriculture using the same procedures as used for valuing
land actively devoted to agriculture and not located in a subdivision.
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c.
Land, Five (5) Contiguous Acres or Less. Land of five (5) contiguous acres or less will be
presumed non-agricultural, will be valued at market value using appraisal procedures identified in Paragraph
645.02.a. of this rule. If the owner produces evidence that each contiguous holding of land under the same ownership
has been devoted to agricultural use for the last three (3) growing seasons and it agriculturally produced for sale or
home consumption fifteen percent (15%) or more of the owner's or lessee's annual gross income or it produced gross
revenue in the immediate preceding year of one thousand dollars ($1,000) or more, the land actively devoted to
agriculture will be appraised using the appraisal methods found in Section 63-205C, Idaho Code. For holdings of five
(5) contiguous acres or less gross income is measured by production of crops, nursery stock, grazing, or gross income
from sale of livestock. Income will be estimated from crop prices at harvest or nursery stock prices at time of sale.
The use of the land and the income received in the prior year must be certified with the assessor by April 15, each
year.
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d.
Land, More Than Five (5) Contiguous Acres. Land of more than five (5) contiguous acres under
one (1) ownership, producing agricultural field crops, nursery stock, or grazing, or in a cropland retirement or rotation
program, as part of a for profit enterprise, will qualify to be assessed using the methods found in Section 63-205C
Idaho Code. Land not annually meeting any of these requirements fails to qualify as land actively devoted to
agriculture and will be valued at market value using appraisal procedures identified in Paragraph 645.02.a. of this
rule.
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04.
Cross Reference. See Rule 617 of these rules.
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