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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-602EE

Property exempt from taxation — Certain tangible personal property

Official textlegislature.idaho.govlast amended
63-602EE.  The following property is exempt from taxation: class 2 property that is agricultural machinery and equipment and exclusively used in agriculture during the immediately preceding tax year. For purposes of this section:
(1)  "Agricultural machinery and equipment" shall mean any machinery and equipment that is used in:
(a)  Production or harvest of field crops including, but not limited to, grains, feed crops, fruits and vegetables, or the production of or caring for nursery stock as defined in section 22-2302, Idaho Code; or
(b)  The grazing, feeding or raising of livestock, fur-bearing animals, fish, fowl and bees, or harvest of their production, to be sold or used as part of a net profit-making agricultural enterprise or dairy.
(2)  "Harvest" shall include all activities necessary for a raw agricultural commodity to be put into its most basic salable form and shall also include on-farm storage of the commodity before it is first handled in the primary channels of trade.
(3)  Buildings shall not be considered to be agricultural machinery and equipment.
(4)  The provisions of this section shall be broadly interpreted in favor of granting the exemption.
Amendment history

63-602EE, added 2018, ch. 297, sec. 3, p. 702; am. 2019, ch. 53, sec. 4, p. 142.

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In this chapter (40 sections)
  1. 63-601 · All property subject to taxation
  2. 63-602 · Property exempt from taxation
  3. 63-602A · Property exempt from taxation — Government property
  4. 63-602AA · Property exempt from taxation — Exceptional situations
  5. 63-602B · Property exempt from taxation — Religious limited liability…
  6. 63-602BB · Partial exemption for remediated land
  7. 63-602C · Property exempt from taxation — Fraternal, benevolent, or…
  8. 63-602CC · Property exempt from taxation — Qualified equipment…
  9. 63-602D · Property exempt from taxation — Certain hospitals
  10. 63-602DD · Manufactured homes used under a dealer’s plate or as a sheep…
  11. 63-602E · Property exempt from taxation — Property used for school or…
  12. 63-602EE · Property exempt from taxation — Certain tangible personal…
  13. 63-602F · Property exempt from taxation
  14. 63-602G · Property exempt from taxation — Homestead
  15. 63-602GG · Property exempt from taxation — Low-income housing owned by…
  16. 63-602H · Value of residential property in certain zoned areas
  17. 63-602HH · Property exempt from taxation — Significant capital…
  18. 63-602I · Property exempt from taxation — Household goods, wearing…
  19. 63-602II · Property exempt from taxation — Unused infrastructure
  20. 63-602J · Property exempt from taxation — Motor vehicles and vessels…
  21. 63-602JJ · property exempt from taxation — certain property of producer…
  22. 63-602KK · Property exempt from taxation — Certain personal property
  23. 63-602L · Property exempt from taxation — Intangible personal property
  24. 63-602M · Property exempt from taxation — Certain secured dues and…
  25. 63-602N · Property exempt from taxation — Irrigation water and…
  26. 63-602NN · Property exempt from taxation — Certain business property
  27. 63-602OO · Property exempt from taxation — oil or gas related wells
  28. 63-602P · Property exempt from taxation — Facilities for water or air…
  29. 63-602Q · Property exempt from taxation — Certain cooperative telephone…
  30. 63-602R · Property exempt from taxation — Agricultural crops
  31. 63-602S · Property exempt from taxation — Fruits and vegetables held…
  32. 63-602T · Property exempt from taxation — Personal property…
  33. 63-602U · Property exempt from taxation — Personal property shipped…
  34. 63-602V · Property exempt from taxation — Personal property shipped…
  35. 63-602W · Business inventory exempt from taxation — Business inventory…
  36. 63-602X · Property exempt from taxation — Casualty loss
  37. 63-602Y · Property exempt from taxation — Effect of change of status
  38. 63-602Z · Exemption from occupancy tax
  39. 63-604 · Land actively devoted to agriculture defined
  40. 63-605 · Land used to protect wildlife and wildlife habitat
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