Pursuant to Idaho Code 63-605 to qualify for this exemption the property shall be owned and used for wildlife habitat by a private, non-profit corporation which corporation has a recognized exempt status with the Internal Revenue, and which corporation qualifies for an exemption status under Idaho Code 63-602C, and which corporation is dedicated to the conservation of wildlife or wildlife habitat or being managed pursuant to a conservation easement or a conservation agreement, as defined in Idaho Code 63-602C.
The Annual Wildlife Habitat Exemption Application form and the Annual Progress Reports for Wildlife Habitat Exemption form are filed in the county assessor’s office by April 15thof each year for which application for the status is made. The first year application is being made a copy of the Conservation agreement or the documentation creating the conservation easement shall be attached to the application. It is not necessary to resubmit the conversation agreement or a copy of the document creating the conservation easement unless the agreement or easement document has been amended then the amended version shall be submitted with that year’s application.
Failure to file an application each year or annually document progress in the managing target species and controlling noxious weeds as required shall result in the loss of the exemption.
The application form is available in the county assessor’s office located at 547 N Capital Ave in Idaho Falls or on the link listed below.