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North Dakota

North Dakota

Incentives/Policies for Renewables & Efficiency

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Renewable Energy Property Tax Exemption   

Last DSIRE Review: 07/29/2014
Program Overview:
State: North Dakota
Incentive Type: Property Tax Incentive
Eligible Renewable/Other 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, Storage Technologies, Geothermal Direct-Use
Applicable Sectors: Commercial, Industrial, Residential, Agricultural
Amount:100% for five years
Start Date:07/01/2007
Web Site: http://www.nd.gov/tax/property/forms/appexemptswgd.pdf
Authority 1:
Date Enacted:
Date Effective:
ND Century Code 57-02-08(27)
4/5/2007 (subsequently amended)
7/1/2007
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.

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:
  Public Information - State Tax Commissioner
Office of the State Tax Commissioner
State Capitol
600 East Boulevard Ave.
Bismarck, ND 58505-0599
Phone: (701) 328-2770
E-Mail: taxinfo@nd.gov
Web Site: http://www.nd.gov/tax
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.