TAXATION – Amends existing law to revise provisions regarding certain rate-regulated electric companies and gas companies.
Reported Signed by Governor on March 26, 2026 Session Law Chapter 187 Effective: Retroactive to 01/01/2026
Summary
The bill changes Idaho’s tax code to set new dates and formulas for the state tax commission to assess operating property, especially for rate‑regulated electric and gas utilities. It bases each county’s share of the tax on 2025 property‑tax amounts and requires utilities to submit investment reports every five years. The changes are intended to improve accuracy and fairness in tax collection and distribution.
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