|Property Tax Exemption|
|Idaho law exempts from taxation property owned by nonprofit hospitals.
The real and personal property owned by a federally tax-exempt nonprofit hospital is exempt from Idaho property tax. Also exempt is personal property leased by a federally tax-exempt nonprofit hospital. Idaho Code §§ 63-602D (2) and D(4)(b). Nonprofit federally tax-exempt hospital corporations that operate hospitals with more than 150 patient beds must submit an annual community benefit report to the state Board of Equalization.