Idaho State Statutes - Idaho Attorney Directory

(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) 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; and
(b) "For-profit" means the enterprise will, over some period of time,
make or attempt to make a return of income exceeding expenses.

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