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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.
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Yes. For example, if you have a 10-acre parcel that has an area of forestland and an area that you farm, you can put 5ac into the timber exemption and 5 acres into the agricultural exemption.
You cannot, however, have both exemptions on the same piece of ground. For example, if you have 10 treed acres, and you graze cattle throughout the trees, you will have to choose either the grazing or the timber exemption. Keep in mind that in an instance such as this, if you choose to go into the grazing exemption and at some point decide to harvest some of your trees, you will have to pay a 3% yield tax on whatever you make from the mill.
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.
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 15th.
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 and our “ADDITIONAL INFORMATION” tab for more details and the forms necessary to apply.
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.
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
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.
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.
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.
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.
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.
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 #.
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.
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 1st – June 30th. Bills are mailed in October and are due December 20th.
The second-half billing covers the period of July 1st – December 31st. Bills are mailed in March and are due June 20th.
Call the Timber and Agricultural Department 208.446.1526 or email us at email@example.com.