Renewable Energy Property Tax Exemption (North Dakota)
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|
|Date added to DSIRE||2000-01-01|
|Last DSIRE Review||2014-07-29|
|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.