[{"_1":2,"_112":-5,"_113":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88,100],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6106243,"mediaKeyId","2784014-aea94665d550ad66e53b6c2bdb62fd03","parentId",2784014,"title","Committee approves bill to replace utility property tax with kilowatt/therm charge, sends H329 to House floor","audioSeconds",706,"startMs",456000,"endMs",1162000,"viewUrl","/Search/View?dp=1&key=2784014-aea94665d550ad66e53b6c2bdb62fd03&start=456&end=1162","thumbnailUrl","https://assets.pipeline.soar.com/2784014-aea94665d550ad66e53b6c2bdb62fd03/thumbnail_456000.jpg","articleUrl","/articles/6106243/Idaho/Committee-approves-bill-to-replace-utility-property-tax-with-kilowatttherm-charge-sends-H329-to-House-floor","mediaUrl","https://secure.pipeline.soar.com/6106243-4f37d4ab1ff672a3ead8e61f7344befe/orig.mp4?Expires=1771176777&Signature=TPqQAkUEMLfndZjJj9Sews2AqyzATD~iLVeAIduqn-HiWduWIEjMAzqNfX18EUiirlaUVi2wPyEhsLUMHUU1-~XOeRLgQZQkWzO0YhzSm4qRCH4sivvlfR4EbNQJ-STLNN5Ukhb-Fq0q4rqb5wn5xdlLBAZlj6c32KcH6aWojwEAd0f9Ou~IqeTtf0upU4ogpIEBvTTMyj13NPAkVsxWubRlWNi1Sy8HmxESOWY6Qxo7GDTrHogS~fbbqCADmRhg9rFkUOevwFnCTVOa9JUef5mTucPI7yiSG7saorZJBBCnOpIDctTuYQYqaXWKALXmKWKOWx3jgnsnJciYpSXq9Q__&Key-Pair-Id=KUT5TJCACFTXG","author","Idaho House of Representatives","date","2025-03-03T00:00:00Z","article","The Revenue and Taxation Committee voted to send House Bill 329 to the House floor with a due‑pass recommendation after representatives and utility officials described the measure as a revenue‑neutral rewrite of how rate‑regulated utilities are taxed.

Representative Jeff Ehlers, R‑Meridian, the bill sponsor, said H329 moves certain operating property for rate‑regulated electric and gas utilities from a centrally assessed property tax to a tax measured by kilowatt‑hours and therms. \"We're going to take 2025 as the last year that these entities will be paying this property tax,\" Ehlers said, describing language intended to keep local taxing districts \"whole\" by apportioning the new tax using 2025 proportions.

The bill directs the Idaho State Tax Commission to assess and collect the new utility tax centrally and to disperse receipts to counties and local taxing districts. The Tax Commission would also review allocations at least once every five years, Ehlers said, and public utilities commission (PUC) reporting data on kilowatt and therm usage would be used to calculate rates. Ehlers said the structure is intended to reflect prior court decisions and provide clarity to avoid future litigation over assessments.

Dan Lautzenhiser, director of tax for Avista Utilities, testified in support. \"We are extremely appreciative of Representative Ehlers and the counties and everyone else that's worked with us on this to get this bill introduced,\" Lautzenhiser said, calling it a \"reasonable, fair way of doing it.\"

Representative Monks moved to send H329 to the House floor with a due‑pass recommendation. The committee voted by voice; members answered \"aye,\" and the motion carried.

Supporters said the bill is designed to be revenue neutral by converting historic property tax payments into a consumption‑based charge and by preserving the relative shares of taxing districts. The text includes definitions of covered utility property, provisions addressing district dissolutions, and language about irrigation rebates and how the new tax may be used by utilities in rate filings to the PUC.

Opponents did not block the bill at committee. Committee members asked how the change would address the legal issues that prompted prior litigation; Ehlers said the statute is intended to codify a settlement and to remove assessment‑based disputes by taxing consumption instead of the assessed value of operating property.

The committee record shows the motion to send H329 to the floor was made by Representative Monks and passed by voice vote. No roll‑call tally was recorded in the transcript.","mediaType","Video","parentTitle","House Revenue & Taxation Committee - March 3, 2025","oneSentenceSummary","The Revenue and Taxation Committee voted to send House Bill 329 to the House floor with a due‑pass recommendation, approving a plan to replace centrally assessed property taxation of certain utility operating property with a consumption‑based kilowatt‑hour/therm tax.","taxTitle","Revenue and Taxation, HOUSE OF REPRESENTATIVES, Committees, Legislative, Idaho","taxId",28588,"location","Idaho","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6106229,"Committee introduces RS32530 to expand senior property tax deferral administered by Tax Commission",426,199000,625000,"/Search/View?dp=1&key=2784014-aea94665d550ad66e53b6c2bdb62fd03&start=199&end=625","https://assets.pipeline.soar.com/2784014-aea94665d550ad66e53b6c2bdb62fd03/thumbnail_199000.jpg","/articles/6106229/Idaho/Committee-introduces-RS32530-to-expand-senior-property-tax-deferral-administered-by-Tax-Commission","https://secure.pipeline.soar.com/6106229-537612677ac21812f61bcaca58ffb5b5/orig.mp4?Expires=1771176777&Signature=UzgL~BbtzW0qUmXPqkq66jsEetChX8uWVsk0TIf8ELNIx8emSrvjK6abuLYfspoQjP70mmZFusAiU-X8GMsUpRwrbgJHxY2XjhNi-0ezI8ZZcs1AtY4Di9YGsjkVr1xq6PKTEOlR5Q0Ejp65RsS9ELVvkRhXi4HTaR9dMMIYefl1~DNaW-xb0A0RDxvn6y9pAYyTV8fcXdXMnrdiFZAZLvfjf~z1OPQLPnJV1We4QRBz4IYy54n60SwFwsb6gTeRuKGK4HguzJ0zei22LzoGOULoYKLLgYYwyih2izi-sKu6ORdPhtcGD3bBdfS4DYs6pFTNpUilUj-puecuXjv4Mw__&Key-Pair-Id=KUT5TJCACFTXG","Representative Tony Vishnevsky introduced RS32530, describing it as a tax‑deferral program intended to help \"equity rich but cash flow poor\" seniors by allowing the State Tax Commission to place a lien on qualifying homesteads in lieu of property tax payments.

Vishnevsky described eligibility criteria in the draft: the property must be a claimant's homestead, the homeowner must meet income qualifications, and the homeowner must have sufficient equity to secure the state's lien. He described the lien as payable upon sale, transfer or death of the owner and said interest rates are set at a level intended to be less onerous than reverse‑mortgage financing. Representative Vishnevsky referenced a similar bill, House Bill 248 (2023), which passed the House 68‑something but was held because of scheduling issues; the RS refines language with input from the Tax Commission.

Representative Chino asked whether successive liens would be allowed if the deferral were used in multiple years; Vishnevsky said the revised language explicitly allows subsequent liens in later years and clarified prior statutory vagueness that limited participation.

Representative Shepherd moved to introduce RS32530; the committee approved the introduction by voice vote.","Representative Tony Vishnevsky introduced RS32530 to create a state‑administered property tax deferral for eligible senior homeowners, placing a state lien against qualifying homesteads; the committee voted to introduce the RS.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6106234,"Representative Manwaring introduces RS32523 to shift appeal burden and allow prorated homeowner exemptions",285,58000,343000,"/Search/View?dp=1&key=2784014-aea94665d550ad66e53b6c2bdb62fd03&start=58&end=343","https://assets.pipeline.soar.com/2784014-aea94665d550ad66e53b6c2bdb62fd03/thumbnail_58000.jpg","/articles/6106234/Idaho/Representative-Manwaring-introduces-RS32523-to-shift-appeal-burden-and-allow-prorated-homeowner-exemptions","https://secure.pipeline.soar.com/6106234-8c4e9a21ff4f3ca13b3f259bd3051579/orig.mp4?Expires=1771176777&Signature=aJH-ZQNdtpmE6i99RxHEkFSOhVhMu2AMXjiMLqU2IBiGqyxA9rfvNSsGJMNvZXcMv7Jez5JU0-PHEuq3F5CqdTXOaq8mPoffJUV8y5eiZROr1RGxe-LEbcnbgeBM4p8Px-8d6EEMUZZ5pyPzOWTCrdWljQu3f9CRzKyIiwisAD~w0LdrpSz0oFyaW0h3stAYL2tDjX10rLN8UKYIYcPN~gnQrmubDNSaBUcUGfOaDXbsqktOKBWB2S-BqnudJDKC6Ibyu8wfS0XY0BApqtLQJGyL8JHJzuvKcWssV-gcCZiU4y8cHvuX~jOoWooXDnQDR0rMJIoVoL40X38-3X3OvA__&Key-Pair-Id=KUT5TJCACFTXG","Representative Dustin Manwaring introduced RS32523, describing two primary elements related to property tax law: a shift in the burden of proof on appeals when an assessed increase exceeds 10 percent, and a proration mechanism for the homeowner's exemption when a property's occupancy status changes during the year.

Manwaring, identified himself as \"State Representative, District 20\" and said the bill contains negotiated language with counties to address instances where an assessor's failure to use proper equalization methods contributed to large increases. \"First, what it does is it shifts the burden of proof on appeals, from the county or the county assessor to, excuse me, from the taxpayer to the county or the county assessor, if the increase exceeds 10%.\" he said.

The second component would allow a homeowner's exemption to be prorated when a property changes status after the April 15 filing deadline — for example, when a property previously used as a rental is converted to an owner‑occupied homestead during the tax year, Manwaring said. He referenced prior legislative efforts including a past bill with similar language and said negotiators incorporated that language and sought broader support this session.

Representative Shepherd moved to introduce RS32523; the committee approved the introduction by voice vote.","RS32523 would shift the burden of proof on property tax appeals to the county or assessor when assessed value increases exceed 10% and would allow prorated homeowner exemptions after a change in occupancy midyear. The Revenue and Taxation Committee agreed to introduce the request series (RS).",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6106239,"Committee advances bill to limit data‑center sales tax exemption to seven years after March 1 applications; roll call passes 13‑1",1800,1233000,3033000,"/Search/View?dp=1&key=2784014-aea94665d550ad66e53b6c2bdb62fd03&start=1233&end=3033","https://assets.pipeline.soar.com/2784014-aea94665d550ad66e53b6c2bdb62fd03/thumbnail_1233000.jpg","/articles/6106239/Idaho/Committee-advances-bill-to-limit-datacenter-sales-tax-exemption-to-seven-years-after-March-1-applications-roll-call-passes-131","https://secure.pipeline.soar.com/6106239-09bc057c8d8035933db612c780890795/orig.mp4?Expires=1771176777&Signature=kYr6MagGQr8e9J-1GFnyb7aexnfC549iO-xuXRRWpUq7RdfnkunUz3xlRgqCzAc21Lq0xbzOBmSgIkagGVdMgvEfwu2Af7J9cDPFUTwbw9Peb6Txy1~psKTo4v8Umv77dlCIbybO7EDz8IpOhkizJwICh9DBdiZuoich~DnGNt-PTsoH4gvx3yWfyctdTlhYKofbIJYinM1izBIHQUbRUdMc~nUBhH6mOuFrHSrgXC2Hs0EPfSTTBBlvni77L7M7wrpu8LTV07Zhf4kz~5JiCoHVB7HYSyXlPoiGz6B3fdjpVWOxx4AUZMfxuUoTpaouuq54FUjm474K60IVrdto7Q__&Key-Pair-Id=KUT5TJCACFTXG","The Revenue and Taxation Committee voted to send House Bill 315 to general orders after extended public comment and sponsor discussion about whether the bill would apply retroactively.

Representative Chris Bruce, R‑District 23, said H315 limits the Idaho sales tax exemption for information technology equipment and qualifying building materials to seven years and remits the recovered sales tax funds to the Idaho Tax Relief Fund. \"We're gonna give them some economic value to move here, but we're gonna set a clear endpoint,\" Bruce said.

Representative John Gannon, R‑District 17, a co‑sponsor, added that the measure responds to concerns that large data centers and associated solar developments may deliver short‑term construction jobs but fewer long‑term local positions, and can change local land use and service demands.

Multiple public commenters opposed removing or shortening the exemption. Alex LeBeau, president of the Idaho Association of Commerce and Industry, said the facilities are critical digital infrastructure and warned that rescinding incentives sends the wrong message to industry. \"This is akin to what this policy is doing and the message you're sending to industry, out there is you're you've offered up an incentive and now you're pulling it away,\" LeBeau said.

Local residents and small business owners told the committee that data centers and associated solar projects can strain electricity and water supplies, displace local businesses and reduce long‑term employment. Justin Kravanek, president of the community nonprofit Bridal Community Advocates, urged the committee to support HB315, saying permanent exemptions \"are being given away at the expense of our communities.\" Several speakers cited specific figures offered in testimony: a hypothetical $2 billion facility and a claimed $120 million loss in tax revenue; references to a single large data center's previous local infrastructure investments; and descriptions of projects that provide a small number of permanent jobs compared with the land and resource footprint.

Sponsors said they did not intend the bill to be retroactive. Representative Bruce stated that the bill applies to exemptions applied for on or after March 1, and Representative John Gannon said he had received an email from the Tax Commission indicating the measure would be prospective and would not affect the existing Meta facility. Committee members requested clearer statutory language to remove doubt; Representative Raybould moved and the committee agreed to send the bill to general orders so sponsors could refine the wording.

A roll‑call vote to send House Bill 315 to general orders recorded 13 ayes, 1 no (Representative Cheatham) and 1 absent (Representative Hill). The secretary read the roll call: Chairman Cannon (yes); Vice Chair Weber (yes); Shepherd (yes); Cheatham (no); Cornelis (yes); Ehlers (aye); Monks (aye); Raymond (aye); Andress (aye); Bruce (aye); Hill (absent); Raybould (aye); Schertz (aye); Gannon (aye); Birch (aye).","House Bill 315 would cap sales tax exemptions for information‑technology equipment and related construction at seven years for exemptions applied on or after March 1. The Revenue and Taxation Committee voted 13‑1 (with one member absent) to send the bill to general orders after testimony from industry, local residents and sponsors.","actionData","errors"]

Article not found

Committee approves bill to replace utility property tax with kilowatt/therm charge, sends H329 to House floor

Committee introduces RS32530 to expand senior property tax deferral administered by Tax Commission

Representative Manwaring introduces RS32523 to shift appeal burden and allow prorated homeowner exemptions

Committee advances bill to limit data‑center sales tax exemption to seven years after March 1 applications; roll call passes 13‑1