What does the category on my assessment notice mean?
Categories are used by the Idaho State Tax Commission and the Assessor’s Office to describe different types of property for valuation purposes. Categories can also mean that a property has a tax exemption on certain land or building classifications.
Category 1: Irrigated Agriculture Land
Irrigated land that is capable of and normally producing harvestable crops that may be located inside or outside the boundaries of a subdivision without restrictions on such use or the boundaries of an incorporated city.
Category 2: Irrigated Grazing Land
Irrigated land that is used for grazing and not normally capable of producing harvestable crops and may be located inside or outside the boundaries of a subdivision without restrictions on such use or the boundaries of an incorporated city.
Category 3: Non-Irrigated Agriculture Land
Non-irrigated land that is capable of and normally producing harvestable crops without man-made irrigation and may be located inside or outside the boundaries of a subdivision without restrictions on such use or the boundaries of an incorporated city.
Category 4: Meadow Land
Land capable of lush production of grass and may be located inside or outside the boundaries of a subdivision without restrictions on such use or the boundaries of an incorporated city.
Category 5: Dry Grazing Land
Land used for grazing and capable of supporting grasses and not normally capable of supporting crops on regular rotation and may be located inside or outside the boundaries of a subdivision without restrictions on such use or the boundaries of an incorporated city.
Category 10: Agriculture home site Land
Rural non-subdivided land being utilized for home sites with secondary categories 1-9. This land is always land with improvements located on it.
Category 11: Recreational Land
Land used for recreational purposes but not individual home sites or in a properly recorded subdivision.
Category 12: Rural Residential Land
Rural land used for residential purposes but not in a properly recorded subdivision.
Category 13: Commercial Land
Land used for commercial purposes but not in a properly recorded subdivision.
Category 14: Rural Industrial Land
Land used for industrial purposes but not in a properly recorded subdivision.
Category 15: Rural Subdivision Land
Rural land used for residential purposes and in a properly recorded subdivision.
Category 16: Rural Commercial Subdivision Land
Land used for commercial purposes and in a properly recorded subdivision.
Category 17: Rural Industrial Subdivision Land
Land used for industrial purposes and in a properly recorded subdivision.
Category 18: Other Land
Land not compatible with other secondary categories.
Category 19: Waste
Public Rights-of-Way including roads, ditches, and canals.
Category 20: City Residential Land
Land used for residential purposes and inside city limits.
Category 21: City Commercial Land
Land used for commercial purposes and inside city limits.
Category 22: City Industrial Land
Land used for industrial purposes and inside city limits.
Category 25: Common Area Land
Common area vacant land not included in individual property assessments.
Category 30: Other Improvements (AKA outbuildings)
Outbuildings, other than residential, located on secondary category 20.
Category 31: Agriculture Residential Improvement
Residential dwelling used for residential purposes and located on secondary category 10.
Category 32: Other Improvements (AKA outbuildings)
Outbuildings, other than residential, located on secondary categories 1 through 12 and 15.
Category 33: Recreational Improvements
Recreational building used in conjunction with recreation but not associated with a home site and located on secondary category 11.
Category 34: Residential Improvement
Residential dwelling used for residential purposes and located on secondary category 12.
Category 35: Commercial Improvement
Commercial building used for commercial purposes and located on secondary category 13.
Category 36: Industrial Improvement
Industrial building used for industrial purposes and located on secondary category 14.
Category 37: Rural Residential Subdivision Improvement
Residential dwelling used for residential purposes and located on secondary category 15
Category 38: Commercial Improvement
Commercial Building used for commercial purposes and located on secondary category 16.
Category 39: Industrial Improvement
Industrial Building used for industrial purposes and located on secondary category 17.
Category 40: Improvement
Improvements located on secondary category 18.
Category 41: City Residential Improvement
Residential dwelling used for residential purposes and located on secondary category 20.
Category 42: Commercial Improvement
Commercial building used for commercial purposes and located on secondary category 21.
Category 43: Industrial Improvement
Industrial building used for industrial purposes and located on secondary category 22.
Category 45: Utility System Land and Improvements
Locally assessed land and improvements used as utility systems and not under the jurisdiction of the State Tax Commission for appraisal.
Category 46: Manufactured Housing
Structures transportable in one (1) or more sections, built on a permanent chassis, for use with or without permanent foundation located on land under the same ownership as the manufactured home but assessed separate from the land. Include any manufactured home located on land under the same ownership as the manufactured home on which a Statement of Intent to declare as real property has not been filed or has been filed and will become effective the following year.
Category 48: Manufactured Home made into real property
Manufactured housing permanently affixed to land under the same ownership as the manufactured home and on which a Statement of Intent to declare as real property has been filed and has become effective.
Category 50: Residential Improvement on Leased Land
Improvements used for residential purposes and located on leased land, including railroad rights-of-way under separate ownership, exempt land, or any other land under different ownership than the improvements.
Category 51: Commercial or Industrial Improvements on Leased Land
Improvements used for commercial or industrial purposes and located on leased land, including railroad rights-of way under separate ownership, exempt land, or any other land under different ownership than the improvements.
Category 56: Construction Machinery, Tools and Equipment Personal Property
Unlicensed equipment such as cranes, tractors, scrapers, and rock crushers, used in the building trade or road construction.
Category 57: Equities in Personal Property purchased from the State.
Personal property purchased from the state under contract.
Category 59: Personal Property - Furniture, Libraries, Art, and Coin Collections
Trade articles used commercially for convenience, decoration, service, storage, including store counters, display racks, typewriters, office machines, surgical and scientific instruments, paintings, books, coin collections, and all such items held for rent or lease.
Category 65: Manufactured Housing
Manufactured housing not designated real property and located on exempt, rented or leased land under separate ownership.
Category 67: Operating Property
Property assessed and apportioned by the Tax Commission.
Category 68: Personal Property – Other Miscellaneous Machinery, Tools, and Equipment
Unlicensed machinery, tools, and equipment not used in construction, logging, mining, or not used exclusively in agriculture.
Category 69: Recreational Vehicles Personal Property
Unlicensed recreational vehicles.
Category 71: Signs and Signboards Personal Property
Signs and signboards, their bases and supports
Category 81: Exempt Property and Improvements
Category 81 is for county use to keep an inventory of exempt improvements.