Property Tax Exemption for Wind and Geothermal Energy Producers (Idaho)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Property Tax Exemption for Wind and Geothermal Energy Producers|
|Incentive Type||Property Tax Incentive|
|Eligible Technologies||Wind, Geothermal Electric|
|Energy Category||Renewable Energy Incentive Programs|
|Amount||100% of property taxes|
|Program Administrator||Idaho State Tax Commission|
|Date added to DSIRE||2007-03-30|
|Last DSIRE Review||2014-10-30|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
In 2007, Idaho enacted a bill that restructured the method of taxation for producers of wind energy from a property tax to a tax on production. The aim of this restructuring was to ease the burden on commercial wind farms in the early years of operation. In 2008, Idaho enacted further legislation to include geothermal energy producers under this method of taxation. Under these policies, commercial wind operators and geothermal energy producers, excluding those regulated by the Idaho Public Utilities Commission, are exempt from paying taxes on real estate, fixtures or property related to their renewable energy systems. In lieu of property taxes, however, wind and geothermal energy producers must instead pay a tax of three percent (3%) of gross energy earnings.
|Contact Name||Public Information|
|Department||Idaho State Tax Commission|
|Address||PO Box 36|
|Phone 2||(800) 972-7660|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||Idaho Code § 63-3502B|
|Authority 2:||HB 189|
|Authority 3:||HB 529|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.