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Idaho Code — Title 63 (Revenue and Taxation)

Idaho Code § 63-602JJ

property exempt from taxation — certain property of producer of electricity by means of wind, solar, or geothermal energy — RATE-REGULATED ELECTRIC UTILITY COMPANIES, rate-regulated affiliated gas COMPANIES, And rate-regulated gas companies

Official textlegislature.idaho.govlast amended
63-602JJ.  Real estate, fixtures, or personal property is exempt from taxation if it is:
(1)  Owned, controlled, operated, or managed by an electrical or natural gas association; a rate-regulated electric utility company; a producer of electricity by means of wind energy, solar energy, or geothermal energy; a rate-regulated affiliated gas company; or a rate-regulated gas company;
(2)  Held or used in connection with or to facilitate the generation, transmission, distribution, delivery, or measuring of electric power, natural gas, or electric energy, and all conduits, ducts or other devices, materials, apparatus, or property for containing, holding, or carrying conductors used for the transmission, distribution, and delivery of electric power, natural gas, or electric energy, including construction tools, materials, and supplies; and
(3)  Subject to the taxes on gross earnings of wind, solar, or geothermal energy, the kilowatt hour taxes on rate-regulated electric utility companies, or the taxes on therms of natural gas for rate-regulated affiliated gas companies and rate-regulated gas companies pursuant to chapter 35, title 63, Idaho Code, but not subject to assessment by a county assessor pursuant to section 63-402, Idaho Code.
(4)  For purposes of this section and chapter 35, title 63, Idaho Code:
(a)  "Rate-regulated affiliated gas company" means a public utility as defined in section 61-129, Idaho Code, that is engaged in the transmission, distribution, or delivery of natural gas in this state and that is part of a combined utility company that also owns and operates a rate-regulated electric utility company subject to tax pursuant to chapter 35, title 63, Idaho Code.
(b)  "Rate-regulated gas company" means a public utility as defined in section 61-129, Idaho Code, that is engaged in the transmission, distribution, or delivery of natural gas in this state and is not part of a combined utility company and does not own or operate any other utility company subject to tax pursuant to chapter 35, title 63, Idaho Code.
(c)  "Therm" means a measure of the heat content of natural gas equal to one hundred thousand (100,000) British thermal units.
Amendment history

63-602JJ, added 2016, ch. 189, sec. 2, p. 513; am. 2025, ch. 188, sec. 4, p. 876.

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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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