Commissioners approve tax exemption for new capital investment for Kuna data center under Idaho code

Ada County commissioners on May 6 approved a tax exemption for new capital investments for parcels associated with a new data center in the Kuna area, pursuant to Idaho law governing high-value capital projects.

The board moved to grant the exemption under Idaho code section 65-4502 after presentations from the assessor—s office and legal/administrative staff explaining the process. Staff said the qualifying period begins with the first building permit (identified as in 2022 for this project) and that the exemption mechanism caps taxable assessed value at $400 million once a project exceeds the state—s qualifying investment threshold (one billion dollars within the prescribed period). The assessor—s office noted this is the county—s third such exemption request, after earlier actions related to Micron projects.

Commissioners and staff emphasized that the county is implementing state law rather than creating a local policy, and that the assessor—s office is responsible for verifying when a project reaches the statutory threshold and for managing the documented submissions of costs for verification.

A commissioner moved to approve the tax exemption for the parcels listed on the agenda; the motion was seconded and approved by voice vote.