Renewable Energy Property Tax Exemption (North Dakota)

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Last modified on February 12, 2015.

Financial Incentive Program

Place North Dakota

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
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% for five years

Start Date 2007-07-01

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[1]


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.

Incentive Contact

Contact Name Public Information - State Tax Commissioner
Department Office of the State Tax Commissioner

Address State Capitol
Address 2 600 East Boulevard Ave.
Place Bismarck, North Dakota
Zip/Postal Code 58505-0599
Phone (701) 328-2770


Authorities (Please contact the if there are any file problems.)

Authority 1: ND Century Code 57-02-08(27)
Date Effective 2007-07-01
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.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency"