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North Dakota

North Dakota

Incentives/Policies for Renewables & Efficiency

Printable Version
Large Wind Property Tax Reduction   

Last DSIRE Review: 07/29/2014
Program Overview:
State: North Dakota
Incentive Type: Property Tax Incentive
Eligible Renewable/Other Technologies: Wind
Applicable Sectors: Commercial, Investor-Owned Utility
Amount:70% or 85% reduction in property taxes on centrally-assessed wind turbines, depending on project circumstances
Eligible System Size:Minimum size: 100 kW
Start Date:01/01/2001
Web Site: http://www.nd.gov/tax/taxincentives/property/propertytaxreduction...
Authority 1:
Date Enacted:
Date Effective:
ND Century Code 57-06-14.1
2001 (subsequently amended)
1/1/2001
Summary:

In 2001, North Dakota established property tax reductions for commercial wind turbines constructed before 2011. Originally, the law reduced the taxable value of centrally-assessed* wind turbines with a capacity of 100 kilowatts (kW) or greater from 10% to 3% of assessed value, resulting in a property tax savings of 70%. This law has since been amended, resulting in the establishment of slightly different tax valuation procedures for some installations.

Currently, all centrally-assessed wind turbines with a capacity of 100 kW or greater that are constructed after June 30, 2006, and before January 1, 2015, are valued at 1.5% of their assessed value, as are units constructed after April 30, 2005, and before July 1, 2006, and for which a power purchase agreement (PPA) was executed after April 30, 2005, and before January 1, 2006. For the latter category, the reduced valuation applies only for the duration of the original PPA. All other centrally-assessed wind turbines with a capacity of 100 kW or greater are valued at 3% of assessed value.

North Dakota also offers a property tax exemption for some types of locally-assessed renewable energy systems.
 

*  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. Thus, this reduction will generally apply only to IOUs engaged in the operation of commercial wind farms.


 
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.