Chapter 6 - EXEMPTIONS FROM TAXATION

Section 63-601 - ALL PROPERTY SUBJECT TO TAXATION
Section 63-602 - PROPERTY EXEMPT FROM TAXATION
Section 63-602A - PROPERTY EXEMPT FROM TAXATION - GOVERNMENT PROPERTY
Section 63-602B - PROPERTY EXEMPT FROM TAXATION - RELIGIOUS LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES
Section 63-602C - PROPERTY EXEMPT FROM TAXATION - FRATERNAL, BENEVOLENT, OR CHARITABLE LIMITED LIABILITY COMPANIES, CORPORATIONS OR SOCIETIES
Section 63-602D - PROPERTY EXEMPT FROM TAXATION - CERTAIN HOSPITALS
Section 63-602E - PROPERTY EXEMPT FROM TAXATION - PROPERTY USED FOR SCHOOL OR EDUCATIONAL PURPOSES
Section 63-602F - PROPERTY EXEMPT FROM TAXATION
Section 63-602G - [Effective Until 7/1/2024] PROPERTY EXEMPT FROM TAXATION - HOMESTEAD
Section 63-602G - [Effective 7/1/2024] PROPERTY EXEMPT FROM TAXATION - HOMESTEAD
Section 63-602H - VALUE OF RESIDENTIAL PROPERTY IN CERTAIN ZONED AREAS
Section 63-602I - PROPERTY EXEMPT FROM TAXATION - HOUSEHOLD GOODS, WEARING APPAREL AND OTHER PERSONAL EFFECTS IN CERTAIN CASES
Section 63-602J - PROPERTY EXEMPT FROM TAXATION - MOTOR VEHICLES AND VESSELS PROPERLY REGISTERED
Section 63-602K - [Renumbered]
Section 63-602L - PROPERTY EXEMPT FROM TAXATION - INTANGIBLE PERSONAL PROPERTY
Section 63-602M - PROPERTY EXEMPT FROM TAXATION - CERTAIN SECURED DUES AND CREDITS
Section 63-602N - PROPERTY EXEMPT FROM TAXATION - IRRIGATION WATER AND STRUCTURES - CERTAIN PROPERTY OF IRRIGATION DISTRICTS OR CANAL COMPANIES
Section 63-602O - PROPERTY EXEMPT FROM TAXATION - PROPERTY USED FOR GENERATING AND DELIVERING ELECTRICAL POWER FOR IRRIGATION OR DRAINAGE PURPOSES AND PROPERTY USED FOR TRANSMITTING AND DELIVERING NATURAL GAS ENERGY FOR IRRIGATION OR DRAINAGE PURPOSES
Section 63-602P - PROPERTY EXEMPT FROM TAXATION - FACILITIES FOR WATER OR AIR POLLUTION CONTROL
Section 63-602Q - PROPERTY EXEMPT FROM TAXATION - CERTAIN COOPERATIVE TELEPHONE LINES
Section 63-602R - PROPERTY EXEMPT FROM TAXATION - AGRICULTURAL CROPS
Section 63-602S - PROPERTY EXEMPT FROM TAXATION - FRUITS AND VEGETABLES HELD FOR HUMAN CONSUMPTION, AND SEEDS, SHIPPED OUT OF THE STATE
Section 63-602T - PROPERTY EXEMPT FROM TAXATION - PERSONAL PROPERTY MANUFACTURED OR PROCESSED IN THIS STATE AND ACTUALLY SOLD AND SHIPPED OUT OF STATE
Section 63-602U - PROPERTY EXEMPT FROM TAXATION - PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN A PUBLIC OR PRIVATE WAREHOUSE STRUCTURE, AND DESIGNATED FOR SHIPMENT OUT OF THE STATE TO BE CONSIDERED IN TRANSIT
Section 63-602V - PROPERTY EXEMPT FROM TAXATION - PERSONAL PROPERTY SHIPPED INTO THE STATE AND STORED IN THE ORIGINAL PACKAGE
Section 63-602W - BUSINESS INVENTORY EXEMPT FROM TAXATION - BUSINESS INVENTORY THAT IS A COMPONENT OF REAL PROPERTY THAT IS A SINGLE FAMILY DWELLING
Section 63-602X - PROPERTY EXEMPT FROM TAXATION - CASUALTY LOSS
Section 63-602Y - PROPERTY EXEMPT FROM TAXATION - EFFECT OF CHANGE OF STATUS
Section 63-602Z - EXEMPTION FROM OCCUPANCY TAX
Section 63-602AA - PROPERTY EXEMPT FROM TAXATION - EXCEPTIONAL SITUATIONS
Section 63-602BB - PARTIAL EXEMPTION FOR REMEDIATED LAND
Section 63-602CC - PROPERTY EXEMPT FROM TAXATION - QUALIFIED EQUIPMENT UTILIZING POSTCONSUMER WASTE OR POSTINDUSTRIAL WASTE
Section 63-602DD - MANUFACTURED HOMES USED UNDER A DEALER'S PLATE OR AS A SHEEP AND COW CAMP
Section 63-602EE - PROPERTY EXEMPT FROM TAXATION - CERTAIN TANGIBLE PERSONAL PROPERTY
Section 63-602GG - PROPERTY EXEMPT FROM TAXATION - LOW-INCOME HOUSING OWNED BY NONPROFIT ORGANIZATIONS
Section 63-602HH - PROPERTY EXEMPT FROM TAXATION - SIGNIFICANT CAPITAL INVESTMENTS
Section 63-602II - PROPERTY EXEMPT FROM TAXATION - UNUSED INFRASTRUCTURE
Section 63-602JJ - PROPERTY EXEMPT FROM TAXATION - CERTAIN PROPERTY OF PRODUCER OF ELECTRICITY BY MEANS OF WIND, SOLAR OR GEOTHERMAL ENERGY
Section 63-602KK - PROPERTY EXEMPT FROM TAXATION - CERTAIN PERSONAL PROPERTY
Section 63-602NN - PROPERTY EXEMPT FROM TAXATION - CERTAIN BUSINESS PROPERTY
Section 63-602OO - PROPERTY EXEMPT FROM TAXATION - OIL OR GAS RELATED WELLS
Section 63-603 - ELECTRIC, OR GAS, PUBLIC UTILITIES PUMPING WATER FOR IRRIGATION OR DRAINAGE - REDUCTION OF ASSESSMENT IN ACCORDANCE WITH EXEMPTION - CREDIT ON CUSTOMERS' BILLS OR PAYMENT TO CONSUMERS
Section 63-604 - LAND ACTIVELY DEVOTED TO AGRICULTURE DEFINED
Section 63-605 - LAND USED TO PROTECT WILDLIFE AND WILDLIFE HABITAT
Section 63-606A - SMALL EMPLOYER GROWTH INCENTIVE EXEMPTION