US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 6
                           EXEMPTIONS FROM TAXATION
    63-604.  LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED. (1) For property
tax purposes, land which is actively devoted to agriculture shall be eligible
for appraisal, assessment and taxation as agricultural property each year it
meets one (1) or more of the following qualifications:
    (a)  The total area of such land, 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, grains, 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 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.
    (b)  The area of such land is five (5) contiguous acres or less and such
    land has been actively devoted to agriculture within the meaning of
    subsection (1)(a) of this section 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. When the
         area of land is five (5) contiguous acres or less, such land shall be
         presumed to be nonagricultural land until it is established that the
         requirements of this subsection have been met.
    (2)  Land shall not be classified or valued as agricultural land which is
part of a platted subdivision with stated restrictions prohibiting its use for
agricultural purposes, whether within or without a city.
    (3)  Land utilized for the grazing of a horse or other animals kept
primarily for personal use or pleasure rather than as part of a bona fide
for-profit enterprise shall not be considered to be land actively devoted to
agriculture.
    (4)  Land actively devoted to agriculture, having previously qualified for
exemption under this section in the preceding year, or which would have
qualified under this section during the current year, shall not lose such
qualification due to the owner's or lessee's absence in the current year by
reason of active military service in a designated combat zone, as defined in
section 112 of the Internal Revenue Code. If an owner fails to timely apply
for exemption as required in this section solely by reason of active duty in a
designated combat zone, as defined in section 112 of the Internal Revenue
Code, and the land would otherwise qualify for exemption under this section,
then the board of county commissioners of the county in which the land
actively devoted to agriculture is located shall refund property taxes, if
previously paid, in an amount equal to the exemption which would otherwise
have applied.
    (5)  If the land qualified for exemption pursuant to section 63-602FF,
Idaho Code, in 2005, then the land will qualify in 2006 for the exemption
pursuant to section 63-602K, Idaho Code, upon the filing of a statement by the
owner with the board of county commissioners that the land will be actively
devoted to agriculture pursuant to this section in 2006.
    (6)  For purposes of this section, the act of platting land actively
devoted to agriculture does not, in and of itself, cause the land to lose its
status as land being actively devoted to agriculture if the land otherwise
qualifies for the exemption under this section.
    (7)  As used in this section:
    (a)  "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.
    (b)  "For-profit" means the enterprise will, over some period of time,
    make or attempt to make a return of income exceeding expenses.
    (c)  "Platting" means the filing of the drawing, map or plan of a
    subdivision or a replatting of such, including certification, descriptions
    and approvals with the proper county or city official.