Tax Break Tracker Individual Entry

Each individual entry is a single program reported by a single jurisdiction in a given fiscal year. Because we want to track the level and quality of disclosure as well as the content, the values below -- with the exception of program names -- are entered exactly as they are reported. See our user guide for more explanations.

State: 
Idaho
Reporting Jurisdiction: 
Lewiston Independent District
Jurisdiction type
School district
Fiscal year ending In: 
2019
Program name: 
Property Tax Exemption
Program purpose
Economic Development
Statutory authority
Idaho Code 63-602NN
Abating jurisdiction(s)
Nez Perce County
Applicable taxes: 
Property Tax
Method of abatement
Tax Exemption
Provisions for recapture
(not specified)
Gross revenue loss
$382,573
Reimbursement / offset
$0
Net revenue loss
$382,573
Type of loss
Passive
Additional notes on dislosure: 
The abatement does not reduce the property tax levied by the District below the levels in previous years, but does delay the increases that could result from the expansion of two large manufacturing firms in the community. Overall increases in the market value of the District should have a positive effect in the future.