Being exempt is worth it.
Property tax exemptions are a significant economic development tool to attract new and retain existing businesses.
Property tax exemptions are a discretionary incentive County Commissioners can offer business development projects which offer a significant economic impact to their communities. The documents below are provided to help counties develop their own processes and procedures for use of the incentive.
- Frequently Asked Questions
 - Road Map for Implementation
 - Scenarios to Consider
 - Sample Ordinance
 - Sample Application
 - Sample Resolution
 - Sample Internal Process
 - Property Tax Exemption Statute (63-602NN)
 - Property Tax Exemption Administrative Rules
 - Property Tax Exemption Webinar (Video Password: VRT 61517)
 
For more information on property tax exemptions, contact the Business Attraction team at Idaho Commerce.
