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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-602H

Value of residential property in certain zoned areas

Official textlegislature.idaho.govlast amended

# (1)

Residential property located in an area which was previously zoned residential but has been changed to a zone other than residential shall be appraised, assessed and taxed as if such property were in an area zoned residential as long as such property is continuously used by the owner thereof solely for residential purposes.

# (2)

"Residential property" as used herein is defined as any tract of three (3) acres or less which is used by the owner thereof solely for residential purposes.

Amendment history

63-602H added 1996, ch. 98, sec. 7, p. 352.

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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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