TAXATION – Adds to existing law to establish an excise tax on commercial wind turbines.

H 317 establishes a one-time county excise tax on commercial wind turbines in Idaho, directly affecting counties that approve such projects and owners/operators of turbines. The bill requires counties to hold a voter referendum before allowing new wind turbine installations; if approved, counties must impose a tax calculated at $25,000 per foot of turbine height (adjusted annually for inflation). The tax applies only once when a turbine is first brought into a county, with owners reporting details to the state tax commission by January 1 each year. This policy creates a new revenue mechanism for counties while defining "commercial wind turbine" as systems over 50 kW designed for sale or lease.