Idaho Statute Title 63 Chapter 6: Exemptions from Taxation
" ... land which is actively devoted to agriculture shall be eligible for appraisal, assessment and taxation as agricultural property each year it meets one (1) or more of the following qualifications:
(a) The total area of such land, including the homesite, is more than five contiguous acres, and is actively devoted to agriculture ...
(b) The area of such land is five contiguous acres or less and such land has been actively devoted to agriculture within the meaning of subsection (1)(a) of this section during the last three (3) growing seasons..."
The deadline to file for an agricultural classification differs in each county. Contact your local county tax appraiser for specific deadlines.