Idaho § 63-606A - Small employer growth incentive exemption
Full text of Idaho Idaho Statutes § 63-606A — Small employer growth incentive exemption, with citation guidance and answers to common questions.
§ 63-606A. Small employer growth incentive exemption
(1) The county board of equalization of any county in which any property, the investment in which qualifies for the income tax credits described in sections 63-4403 and 63-4404 , Idaho Code, is located may exempt all or a portion of the value of such property from property taxation. The board may grant the exemption when it finds that the investments in such property benefit the citizens within the county and taxing districts within the county in a manner and to such a degree that to grant the exemption is necessary and just.
(2) Property exempted under this section shall not be included on any new construction roll prepared by the county assessor in accordance with section 63-301A , Idaho Code.
(3) Applications for the exemption under this section shall be considered by the board as other applications for exemption under section 63-501 , Idaho Code. Upon request of the board, the state tax commission may disclose to the board or county official designated by the board information necessary to identify and determine the property upon which the exemption may be granted.
[63-606A, added 2005, ch. 370, sec. 2, p. 1185.]
Source: official Idaho text · Last verified 2026-08-27
Frequently Asked Questions About Idaho § 63-606A
What does Idaho Statutes § 63-606A cover?
Section 63-606A ("Small employer growth incentive exemption") is part of the Idaho Statutes, the codified statutory law of Idaho. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Idaho § 63-606A?
A common citation format is "Idaho Statutes § 63-606A" (Idaho). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Idaho law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Idaho official source linked on this page or consult a licensed Idaho attorney.
How does Idaho § 63-606A apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Idaho can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Idaho.