Property Tax Exemptions

Agricultural Land Classification

Land which is actively devoted to agriculture each year may be valued at a reduced value if it meets one or more qualifications as Land Actively Devoted to Agriculture.  Refer to Idaho Code 63.604 for definitions of actively devoted land.

Parcels Five Acres or Less

Parcel of land is five contiguous* acres or less and land has been actively devoted to agriculture during the last three growing seasons; and 

  1. Land agriculturally produces for sale or home consumption the equivalent of 15 percent or more of the owner's or lessee's annual gross income; or,
  2. Land agriculturally produced gross revenues in the immediately preceding year of  $1,000 or more,
  3. Landowner must provide proof of these minimum incomes annually remain in qualifying status, due April 15.

Parcels More than Five Acres

The total area of such land, including the homesite, is more than five contiguous* acres, and is actively devoted to agriculture which means:

  1. It is used to produce field crops including, but not limited to, grains, feed crops, fruits and vegetables; or,
  2. It is used to produce nursery stock as defined in Idaho Code 22-2302; or,
  3. It is used by the owner or bona fide lessee for grazing livestock to be sold as part of a net for profit** enterprise; or,
  4. It is in a cropland retirement or rotation program.

Note: Land utilized for the grazing of a horse or other animals kept primarily for personal use or pleasure rather than part of a bona fide for-profit enterprise shall not be considered to be land actively devoted to agriculture.

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.

*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.

Casualty Loss Tax Exemption

Property that has had a casualty loss or been damaged that resulted in a loss to all or a portion of the property, between January 1 and the fourth Monday in June, may qualify for this exemption. See Idaho Statute 63-602x for full explanation of exemption.

The casualty loss form will need to be filed, no later than the fourth Monday in June by 5 p.m. M.D.T., with Jefferson County Clerk's Office for submission to the Board of Equalization for approval for a full or partial value cancellation for the portion of property that was damaged.  For more information, please contact the Assessor's office.

 Any casualty loss or damage to all or a portion of the property that happened after the fourth Monday in June may be eligible for a Tax Cancelation.  Property Owners will need to file a Casualty Loss Tax Exemption form with the Board of County Commissioners. Contact the Assessor's Office for more information.

Land used to Protect Wildlife and Wildlife Habitat

Land which is used for wildlife habitat and conservation by a private, nonprofit corporation which corporation has a recognized tax exempt status under section 501(c)(3) of the Internal Revenue Code, and which corporation qualifies for exemption status under section 63-602C, Idaho Code, and which corporation is dedicated to the conservation of wildlife or wildlife habitat may qualify for a value reduction, as land actively devoted to agriculture. 

To qualify, the land must be:

  1. Managed pursuant to a conservation easement or a conservation agreement*, with the easement or agreement being entered into with a private, nonprofit corporation which has a tax exempt status under section 501(c)(3) of the Internal Revenue Code and which land qualified, for three (3) consecutive years immediately preceding management of the land pursuant to a conservation easement or a conservation agreement, as land actively devoted to agriculture 

*conservation agreement means a written document between a private, nonprofit corporation enumerated in subsection (1) of this section 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. Progress in managing the target species and controlling noxious weeds shall be monitored and an annual progress report shall be submitted each year along with the application filed as required in this section.

A conservation agreement or copy of the document creating the conservation easement must be filed with the County Assessor no later than April 15th of the year for which application is to be made. This is an annual application. 

Failure to file an application for each year that tax status under this section is claimed, or failure to annually document progress in managing the target species and controlling noxious weeds as required in subsection (2) of this section, shall result in loss of the tax status provided in this section.