Idaho Administrative Code
Title IDAPA 35 - Tax Commission, State
Rule 35.01.03 - PROPERTY TAX ADMINISTRATIVE RULES
Section 35.01.03.511 - SECONDARY CATEGORIES FOR IMPROVEMENTS - LISTING AND REPORTING
Current through September 2, 2024
Sections 63-301, 63-308, 63-509, Idaho Code
County assessors will use the following secondary categories to list improved property values on the valuation assessment notice under Sections 63-301 and 63-308, Idaho Code, and abstracts under Section 63-509, Idaho Code, and Rule 509 of these rules.
01. Secondary Category 25 - Common Area Land and Improvements. Common area land and improvements on that land not included in individual property assessments.
02. Secondary Category 26 - Residential Condominiums. Land and improvements included in individual assessments of condominiums or townhouses and used for residential purposes.
03. Secondary Category 27 - Commercial or Industrial Condominiums. Land and improvements included in individual assessments of condominiums and used for commercial or industrial purposes.
04. Secondary Category 30 - Improvements. Improvements, other than residential, located on secondary category 20.
05. Secondary Category 31 - Improvements. Improvements used for residential purposes and located on secondary category 10.
06. Secondary Category 32 - Improvements. Improvements, other than residential, located on secondary categories 1 through 12 and 15.
07. Secondary Category 33 - Improvements. Improvements used in conjunction with recreation but not associated with homesites and located on secondary category 11.
08. Secondary Category 34 - Improvements. Improvements used for residential purposes and located on secondary category 12.
09. Secondary Category 35 - Improvements. Improvements used for commercial purposes and located on secondary category 13.
10. Secondary Category 36 - Improvements. Improvements used for industrial purposes and located on secondary category 14.
11. Secondary Category 37 - Improvements. Improvements used for residential purposes and located on secondary category 15.
12. Secondary Category 38 - Improvements. Improvements used for commercial purposes and located on secondary category 16.
13. Secondary Category 39 - Improvements. Improvements used for industrial purposes and located on secondary category 17.
14. Secondary Category 40 - Improvements. Improvements located on secondary category 18.
15. Secondary Category 41 - Improvements. Improvements used for residential purposes and located on secondary category 20.
16. Secondary Category 42 - Improvements. Improvements used for commercial purposes and located on secondary category 21.
17. Secondary Category 43 - Improvements. Improvements used for industrial purposes and located on secondary category 22.
18. Secondary Category 45 - Utility System. Locally assessed land improvements and other property used as utility systems.
19. Secondary Category 46 - Manufactured Housing. Structures transportable in one (1) or more sections, built on a permanent chassis and located on land under the same ownership but assessed separately from the land. Include any manufactured home meeting these conditions, on which a statement of intent to declare as real property has been filed but becomes effective the following year.
20. Secondary Category 47 - Improvements to Manufactured Housing. Additions not typically moved with manufactured housing.
21. Secondary Category 48 - Manufactured Housing. Manufactured housing permanently affixed to land under the same ownership as the manufactured home or permanently affixed to leased land and on which a statement of intent to declare as real property has been filed and has become effective.
22. Secondary Category 50 - Residential Improvements 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.
23. Secondary 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.
24. Secondary Category 65 - Manufactured Housing. Manufactured housing not designated real property and located on exempt, rented or leased land under separate ownership. Include any manufactured home located on exempt, rented or leased land on which a statement of intent to declare as real property has been filed but becomes effective the following year.
25. Secondary Category 69 - Recreational Vehicles. Unlicensed recreational vehicles.
26. Cross Reference. See Rule 510 and 512 of these rules.
Effective July 1, 2024
