Renewable Energy Property Tax Exemption

Program Renewable Energy Property Tax Exemption
Category Financial Incentive
Implementing sector State
Last Update
State North Dakota
Administrator North Dakota Department of Commerce
Website http://www.nd.gov/tax/tax-resources/major-publications--info
Start Date
Technologies Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Solar Photovoltaics
Sectors Residential

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.

* 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.

Add new comment