Initial application must be made by  APRIL 15^th   of the year in which the owner is seeking the agricultural classification for. 

How to Submit:

You may:

(i) Fill out the pdf form below and email or mail in:

     OVER FIVE ACRES AGRICULTURAL APPLICATION (PDF)
FIVE ACRES OR LESS AGRICULTURAL APPLICATION (PDF)

 (ii) Complete and submit our online form:

Over Five Acres Agricultural Application

Five Acres or Less Agricultural Application

AGDEC ANNUAL PROOF OF INCOME FORM

Attn: Timber/Ag Dept.
Kootenai County Assessor OR kctimberag@kcgov.us
PO Box 9000
Coeur d’Alene, ID 83816

(iii) If you do not have internet access, please call the department as soon as possible and we can send you the forms in the mail, or you can stop by the office. 

Inspection Prior to Approval:

Your land must be accessible for inspection prior to approval. We require a phone number/email on the application for this reason. It is not public information and is only used to notify the landowner prior to coming onsite or of any issues with their application or exemption. Inspections will take place in the spring near the deadline. Parcels will only be accepted if they are in qualifying order at the time of inspection.

Supporting Documents:

All lease agreements, CRP contracts or FSA payments must accompany your application or it will not be considered.

For Questions or More Information:

Call the Timber and Agricultural Department 208.446.1526 or email us at kctimberag@kcgov.us .

FREQUENTLY ASKED QUESTIONS

1. Can I Have Multiple AG/Timber Categories on One Parcel?

2. Do Bees Qualify for the Grazing Exemption?

No. The amount of acreage that qualifies for grazing is based on how much of your parcel is fenced and is being actively grazed. There is no way to know where and how many bees are “grazing” and if they are truly using your parcel or your neighbors.

3. Do I Have to Re-Apply Each Year?

No, you do not have to re-apply annually. The land remains in the program for as long as a landowner actively manages it as agricultural land, whether or not it produces crops or is in rotation. When land is removed from this program, it is then assessed at full market value. The landowner is not required to pay back taxes on the difference in value between full market value and the lower taxable values placed on the land while it was in the program. If your parcel is less than 5 acres you are required to provide proof of income annually by April 15^th.

4. Do Wildlife Preserves or Conservation Agreements/Easements Qualify for an Exemption?

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. Look over Idaho Code 63.604  for more details and the forms necessary to apply.

5. How Can I Measure How Many Acres I Have of Cropland/Pasture?

Our KCEarth Web Map tool allows you to see your property from an aerial view, overlaid with your property boundaries and other layers of your choice. If you are unsure how many acres your hay field is for example, you have the ability to draw a polygon around this area and it will provide you with that acreage.

6. How Do I Know I Am Receiving the Agricultural Exemption?

Assessment notices are sent out every year at the beginning of June. If you are in fact receiving the exemption, your notice will read one of the following depending on your agricultural enterprise:

                01 Irr ag – irrigated cropland

                03 Non-irr ag – non-irrigated cropland

                04 Irr grazing/meadow – irrigated pasture

                05 Dry grazing – non-irrigated pasture

7. How Do I Know Which Agricultural Form To Fill Out? 

If the total acreage of your parcel is over five acres (5.01 ac. and over) you will fill out the OVER FIVE ACRES AGRICULTURAL APPLICATION. If your parcel is five acres or less (5.00 ac. and under), fill out the FIVE ACRES OR LESS AGRICULTURAL APPLICATION. Both applications can be found by clicking here.

8. How Is Grazing Acreage Qualified?

The amount of acreage that qualifies for the grazing exemption is based on how much pasture is completely fenced and ready for livestock, and is currently being used or is in an active grazing rotation at the time of inspection. If you are unsure, use the measuring tool on KCWebMap.

9. How Will My Land Be Assessed Once I Am Accepted Into The Program?

When property is accepted into the agricultural program, it is classified as dry cropland, irrigated cropland, dry grazing, or irrigated grazing. There are a number of different assessment rates that apply to the land according to its ability to produce crops or grazing grasses. The value is calculated by multiplying the acres in the program by one of these rates, which are lower than the per acre rates for full market value, to obtain the taxable value. These rates are based on the income approach (potential income from the land), are provided by the State Tax Commission, and change each year. This program does not provide a true exemption but a reclassification according to the land's agricultural use. For more information on your savings, call the Timber and Agricultural Department 208.446.1526 or email us.

10. What Are The CRP And FSA Programs?

Questions regarding these two programs can be answered by visiting the following links: 

Conservation Reserve Program 

Farm Service Agency

Landowners who participate in one of these programs are eligible for our agricultural exemption provided they include an up-to-date contract with their application.

11. What Documents Suffice As Proof Of Income If My Parcel Is 5 Acres Or Less?

You are required to show one of the following: copies of income tax returns with Form F-4 attached copies of cancelled checks. If you are unsure, the Timber and Agricultural Department 208.446.1526 or email us.  

12. What Does Contiguous Mean?

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.

13. Where Can I Find My AIN# Or Parcel#?

You can find this information by searching your name or address in our Parcel Information Search webpage. Here you can find your deed, plat maps, AIN # and Parcel #.

14. Why Is My Phone Number Required On The Application?

In order to qualify for the exemption you must agree to have your parcel inspected by the agricultural appraiser to ensure compliance. Your phone number or email is required at initial application to allow the appraiser to give you notice prior to coming out and inspecting. This information is not public and will only be used for inspection purposes, information on accessing your parcel or if there are any problems or questions regarding your exemption.  

15. Will I Have To Pay a Yield Tax At Any Point On Agricultural Ground?

If the grazing ground is timbered or there are small areas of timbered ground included in the acres classified as cropland, the landowner will be required to pay a 3% yield tax on timber harvested and delivered to a mill. The agricultural rates per acre do not account for potential income from the trees. The total taxable value depends upon the species of trees and the quantity harvested (by the thousand board feet). Yield tax bills are processed bi-annually.

The first-half billing covers the period of January 1^st – June 30^th. Bills are mailed in October and are due December 20^th. 

The second-half billing covers the period of July 1^st – December 31^st. Bills are mailed in March and are due June 20^th.

For Questions or More Information:

Call the Timber and Agricultural Department 208.446.1526 or email us at kctimberag@kcgov.us.

Agricultural Lease:

If you would like an example of what a basic agricultural lease looks like, look over our SAMPLE AGRICULTURAL LEASE.

Agricultural Questionnaire:

Every 5 years the Assessor’s Office sends out Questionnaires to landowners with farming or grazing operations. Responding to this questionnaire is your opportunity to contribute to more accurate and equitable assessed values on agricultural property in Kootenai County. Questionnaires will be mailed again in the beginning of 2024 but you are welcome to submit an online AGRICULTURAL QUESTIONNAIRE form at any time or fill out the AGRICULTURAL QUESTIONNAIRE.PDF form and email to kctimberag@kcgov.us.

An explanation on AUMs (Animal Unit Month) and how to do your own calculation is provided in the USDA Technical Note (PDF). 

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. These forms are also available as pdfs, which can be filled out and emailed to kctimberag@kcgov.us.

• ANNUAL WILDLIFE HABITAT EXEMPTION APPLICATION (PDF)
• ANNUAL PROGRESS REPORTS FOR WILDLIFE HABITAT EXEMPTION (PDF)

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

Other Helpful Documents:

Reduce Bee Poisoning (PDF)

Pesticide Labels (PDF)

Advocates for Agriculture License Plate Brochure (PDF)

Kootenai County Noxious Weeds FAQ (PDF)

Noxious Weed Control Department Loan out Equipment (PDF)

For Questions or More Information:

Call the Timber and Agricultural Department 208.446.1526 or email us at kctimberag@kcgov.us.