Qualified Investment Exemption

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Pursuant to Idaho Code 63-302 , Idaho Code 63-313, Idaho Code 63-404, and Idaho Code 63-3029B and Rule 988 to qualify the owner shall designate the property on which the QIE is elected. The owner shall make this designation on form 49E and attach it to a timely filed personal property declaration. The description of the property on form 49E must be adequate to identify the property to be granted the exemption. In addition to all other steps required to complete the personal property declaration, the owner must provide on the personal property declaration the date the item elected for the QIE was placed in service.

The County Assessor’s office shall notify the State Tax Commission of the election or changes to the QIE by sending copies of form 49E or listing.

The form provided by the State Tax Commission must be filled out and filed to qualify for the exemption. See the link listed below for the form.

Qualified Investment Form-pdf

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