ID H0317

Counties must hold a voter preference election when a commercial wind turbine project (50+ kilowatts nameplate capacity) is proposed within their boundaries, with at least 90 days notice before the election date

If a majority of county voters disapprove the project, the county must immediately enact an excise tax of $25,000 per foot of turbine height for turbines exceeding 100 feet, adjusted annually for inflation starting January 1, 2026

The one-time excise tax applies to the first storage, use, or consumption of a commercial wind turbine within a county and is assessed again if the turbine is sold and moved to a different county that has adopted the tax

Tax revenues are distributed to the state refund account, then to cover state tax commission administration costs, with remaining funds deposited into the school district facilities fund

Commercial wind turbines owned by the U.S. government, State of Idaho, other Idaho government entities, or Idaho Indian tribes are exempt from the excise tax