Idaho Code — Title 63 (Revenue and Taxation)
Idaho Code § 63-606A
Small employer growth incentive exemption
# (1)
The county board of equalization of any county in which any property, the investment in which qualifies for the income tax credits described in sections 63-4403 and 63-4404 , Idaho Code, is located may exempt all or a portion of the value of such property from property taxation. The board may grant the exemption when it finds that the investments in such property benefit the citizens within the county and taxing districts within the county in a manner and to such a degree that to grant the exemption is necessary and just.
# (2)
Property exempted under this section shall not be included on any new construction roll prepared by the county assessor in accordance with section 63-301A , Idaho Code.
# (3)
Applications for the exemption under this section shall be considered by the board as other applications for exemption under section 63-501 , Idaho Code. Upon request of the board, the state tax commission may disclose to the board or county official designated by the board information necessary to identify and determine the property upon which the exemption may be granted.
Amendment history
63-606A, added 2005, ch. 370, sec. 2, p. 1185.
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