Agricultural Exemption

Land actively devoted to agriculture may qualify for the Agricultural Exemption.  For property tax purposes, land actively devoted to agriculture shall be eligible for appraisal, assessment, and taxation as agricultural property each year.

Parcels More than 5 Acres:

The total area of a parcel, including the homesite, is more than five (5) contiguous* acres, and is actively devoted to agriculture, which means:

(i) It is used to produce field crops including, but not limited to, grans, feed crops, fruits and vegetables; or
(ii) It is used to produce nursery stock as defined in section 22-2302 (11) Idaho Code; or
(iii)It is used by the owner for the grazing of livestock to be sold as a part of a for-profit enterprise or is leased by the owner to a bona fide lessee for grazing purposes; or

(iv) It is in a cropland retirement or rotation program.

Parcels 5 Acres or Less:

The area of such land is five (5) contiguous* acres or less and such land has been actively devoted to agriculture during the last three (3) growing seasons; and

(i) It agriculturally produces for sale or home consumption the equivalent of fifteen percent (15%) or more of the owner’s or lessee’s annual gross income; or
(ii) It agriculturally produced gross revenues in the immediately preceding year of one thousand dollars ($1,000) or more.
(iii)  Landowner must provide proof of these minimum incomes annually to remain in qualifying status, due April 15^th****.

Please Note: 

Land that is contiguous to land qualifying shall be appraised, assessed, and taxed as land actively devoted to agriculture if the land:

1. Consists of pivot corners for a center pivot-irrigated crop, provide such pivot corners are not used for a commercial or residential purpose; or
2. Is used primarily to store agricultural commodities or agricultural equipment, or both.

Land used for grazing horses or other animals kept primarily for personal use or pleasure rather than as a part of a bona fide for-profit enterprise shall not be considered to be land actively devoted to agriculture.

Land part of a platted subdivision with state restrictions prohibiting agricultural use shall not be considered eligible for the agricultural exemption. 

Land Used to Protect Wildlife & Wildlife Habitat

If you have a private, 501(c)(3)non-profit corporation whose land is used for wildlife habitat, or a private, 501(c)(3) non-profit corporation whose land is under an active conservation easement/agreement, this land may qualify for an exemption similar to that of our agricultural exemption.

Reference Idaho Code 63.604

(i) Land must be owned by a non-profit corporation with a recognized tax exempt status under section 501(c)(3) of the Internal Revenue Code

(ii)Land must qualify for exemption status under section 63.602C Idaho Code

(iii) Land must be dedicated to the conservation of wildlife or wildlife habitat

OR

Actively managed as a conservation easement or agreement, which qualified for three (3) consecutive years immediately preceding as land actively devoted to agriculture pursuant to section 63.604, Idaho Code.

CONSERVATION AGREEMENT/EASEMENT – a written document between a private, 501(c)(3) nonprofit corporation and the landowner which defines wildlife, flora or fauna or freshwater biota to be protected and outlines a minimum of a ten (10) year management plan to protect target species and to control noxious weeds in accordance with Idaho noxious weed law in chapter 24, title 22, Idaho Code.

Wildlife Habitat Application

(i) The ANNUAL WILDLIFE HABITAT EXEMPTION APPLICATION form, along with the ANNUAL PROGRESS REPORTS FOR WILDLIFE HABITAT EXEMPTION form must be submitted each year by April 15^th***.

(ii) Failure to file an application or progress report annually shall result in loss of the tax status.

*Contiguous means being in actual contact or touching along a boundary or at a point, except no area of land shall be considered not contiguous solely by reason of a roadway or other right-of-way.

**For-profit means the enterprise will, over some period of time, make or attempt to make a return of income exceeding expenses.

***Platting mean the filing or drawing, map or plan of a subdivision or replatting of such, including certification, descriptions and approvals with the property county or city official.  

**** If April 15 is a weekend or a certain holiday recognized by the internal revenue service, such claims shall be considered timely filed if filed on the next business day.