Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-602P
Property exempt from taxation — Facilities for water or air pollution control
# (1)
The following property is exempt from taxation: facilities, installations, machinery or equipment, attached or unattached to real property, and designed, installed and utilized in the elimination, control or prevention of water or air pollution, or, in event such facilities, installations, equipment or machinery shall also serve other beneficial purposes and uses, such portion of the assessed valuation thereof as may reasonably be calculated to be necessary for and devoted to elimination, control or prevention of water or air pollution. The state tax commission or county assessor shall determine such exempt portion, and shall not include as exempt any portion of any facilities which have value as the specific source of marketable by-products.
# (2)
If any water corporation, as defined by section 61-125 , Idaho Code, regulated by the Idaho public utilities commission is or has been ordered by the department of environmental quality or the Idaho public utilities commission to install equipment designed and utilized in the elimination, control or prevention of water pollution, the Idaho public utilities commission shall notify the Idaho state tax commission of the percentage such property bears to the total invested plant of the company and said portion shall be exempt from property taxation. Said percentage reported to the Idaho state tax commission by the Idaho public utilities commission may be contested by any person or party at a public hearing held before the Idaho state tax commission.
Amendment history
63-602P, added 1996, ch. 98, sec. 7, p. 354; am. 2025, ch. 47, sec. 17, p. 239.
Source: view the official text
In this chapter (40 sections)
- 63-602 · Property exempt from taxation
- 63-602A · Property exempt from taxation — Government property
- 63-602AA · Property exempt from taxation — Exceptional situations
- 63-602B · Property exempt from taxation — Religious limited liability…
- 63-602BB · Partial exemption for remediated land
- 63-602C · Property exempt from taxation — Fraternal, benevolent, or…
- 63-602CC · Property exempt from taxation — Qualified equipment…
- 63-602D · Property exempt from taxation — Certain hospitals
- 63-602DD · Manufactured homes used under a dealer’s plate or as a sheep…
- 63-602E · Property exempt from taxation — Property used for school or…
- 63-602EE · Property exempt from taxation — Certain tangible personal…
- 63-602F · Property exempt from taxation
- 63-602G · Property exempt from taxation — Homestead
- 63-602GG · Property exempt from taxation — Low-income housing owned by…
- 63-602H · Value of residential property in certain zoned areas
- 63-602HH · Property exempt from taxation — Significant capital…
- 63-602I · Property exempt from taxation — Household goods, wearing…
- 63-602II · Property exempt from taxation — Unused infrastructure
- 63-602J · Property exempt from taxation — Motor vehicles and vessels…
- 63-602JJ · property exempt from taxation — certain property of producer…
- 63-602KK · Property exempt from taxation — Certain personal property
- 63-602L · Property exempt from taxation — Intangible personal property
- 63-602M · Property exempt from taxation — Certain secured dues and…
- 63-602N · Property exempt from taxation — Irrigation water and…
- 63-602NN · Property exempt from taxation — Certain business property
- 63-602OO · Property exempt from taxation — oil or gas related wells
- 63-602P · Property exempt from taxation — Facilities for water or air…
- 63-602Q · Property exempt from taxation — Certain cooperative telephone…
- 63-602R · Property exempt from taxation — Agricultural crops
- 63-602S · Property exempt from taxation — Fruits and vegetables held…
- 63-602T · Property exempt from taxation — Personal property…
- 63-602U · Property exempt from taxation — Personal property shipped…
- 63-602V · Property exempt from taxation — Personal property shipped…
- 63-602W · Business inventory exempt from taxation — Business inventory…
- 63-602X · Property exempt from taxation — Casualty loss
- 63-602Y · Property exempt from taxation — Effect of change of status
- 63-602Z · Exemption from occupancy tax
- 63-604 · Land actively devoted to agriculture defined
- 63-605 · Land used to protect wildlife and wildlife habitat
- 63-606A · Small employer growth incentive exemption