Bill > H0317

This bill establishes a new county-level excise tax on commercial wind turbines, requiring a voter preference election before implementation. Specifically, when a county receives a proposal to install commercial wind turbines (defined as wind energy systems with 50 kilowatts or more of generating capacity), the county commissioners must hold a public vote asking residents whether they approve the project. If a majority of voters disapprove, the county must then enact an excise tax on these wind turbines. The tax would be calculated at $25,000 per foot of turbine height, with an annual inflation adjustment starting in 2026. The tax applies only to the first instance of a turbine's installation in a county and would be collected by the state tax commission. Notably, the tax does not apply to wind turbines owned by government entities or Native American tribes. The bill requires wind turbine owners to file annual reports with the state tax commission, and most of the tax revenue collected will be directed to the school district facilities fund. The legislation is designed to give local communities more control over wind energy projects and generate additional funding for local schools.

Budget and Finance

Revenue and Taxation Committee (H)

https://legislature.idaho.gov/sessioninfo/2025/legislation/H0317/