ID H0734

Amends Idaho Code Section 63-3503B governing tax allotment and apportionment for producers of electricity from wind, solar, and geothermal energy

Requires school districts that did not impose a supplemental levy under Section 33-802 to have their weighted original cost calculated using the greater of the school district's property tax levy rate or the county's property tax levy rate from the prior year

State Tax Commission must notify the state superintendent of public instruction, county auditor, and county treasurer of tax allotments and apportionments by the third Monday in May

County auditors must notify taxing units of their wind, solar, or geothermal energy tax apportionments and distributions by the first Monday in August

Declared an emergency measure with retroactive application to January 1, 2026