Renewable Energy Property Tax Exemption (North Dakota)
This is the approved revision of this page, as well as being the most recent.
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Renewable Energy Property Tax Exemption|
|Incentive Type||Property Tax Incentive|
|Applicable Sector||Commercial, Industrial, Residential, Agricultural|
|Eligible Technologies||Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Photovoltaics, Wind, Geothermal Electric, Geothermal Heat Pumps, Energy Storage|
|Energy Category||Renewable Energy Incentive Programs|
|Amount||100% for five years|
|Program Administrator||North Dakota Department of Commerce|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
North Dakota exempts from local property taxes any locally-assessed* solar, wind, or geothermal energy device serving a new or existing building or structure. Stand-alone systems and systems that are part of conventional systems are eligible. For solar, wind, or geothermal systems that are part of a conventional energy system, only the renewable energy portion of the total system is eligible. This exemption is applied only during the 5-year period following installation. To apply for this exemption, system owners must contact their local tax assessor or county director of tax equalization.
North Dakota also offers a property tax reduction for centrally-assessed* wind turbines larger than 100 kilowatts (kW). These systems are not eligible for the exemption described above.
* While most property tax assessments in North Dakota take place at the local level, the State Board of Equalization values investor-owned utilities (IOUs) for property tax purposes.
|Contact Name||Public Information - State Tax Commissioner|
|Department||Office of the State Tax Commissioner|
|Address 2||600 East Boulevard Ave.|
|Place||Bismarck, North Dakota|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||ND Century Code 57-02-08(27)|
|Date Enacted||4/5/2007 (subsequently amended)|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.