Renewable Energy Property Tax Exemption

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Eligibility: 
Commercial
Industrial
Residential
Agricultural
Savings Category: 
Solar - Passive
Solar Water Heat
Solar Space Heat
Geothermal Electric
Solar Thermal Electric
Solar Thermal Process Heat
Solar Photovoltaics
Wind (All)
Geothermal Heat Pumps
Wind (Small)
Geothermal Direct-Use
Program Info
Sector Name: 
State
Administrator: 
North Dakota Department of Commerce
State: 
North Dakota
Program Type: 
Property Tax Incentive
Rebate Amount: 

100% for five years

Summary: 
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.