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Nebraska

Nebraska

Incentives/Policies for Renewables & Efficiency

Printable Version
Property Tax Exemption for Wind Energy Generation Facilities   

Last DSIRE Review: 08/15/2014
Program Overview:
State: Nebraska
Incentive Type: Property Tax Incentive
Eligible Renewable/Other Technologies: Wind
Applicable Sectors: Commercial, Residential, Local Government, State Government, Fed. Government, Municipal Utility, Rural Electric Cooperative
Amount:100% of appreciable tangible personal property tax; payment in lieu of tax required
Maximum Incentive:100%
Eligible System Size:None specified
Equipment Requirements:Wind must be used as fuel source
Start Date:4/12/2010
Authority 1:
Neb. Rev. Stat. § 77-202(9)
Authority 2:
Neb. Rev. Stat. § 77-6203(2)(a)
Authority 3:
Nebraska Directive 11-3
Summary:

Personal Property

In 2010 Nebraska created a nameplate capacity tax that replaced the Nebraska Department of Revenue's central assessment and taxation of depreciable tangible personal property associated with wind energy generation facilities (see L.B. 1048).

The nameplate capacity tax is $3,518 per installed megawatt (MW). On March 1 of each year, the owner of a wind generation facility must file with the Department of Revenue a report on the nameplate capacity of the facility for the previous calendar year. Nameplate capacity taxes for any calendar year are due on April 1 of the following year. The Department of Revenue pays all proceeds related to the tax to the county treasurer of the county where the wind energy generation facility is located.

Eligibility

Wind energy generation facilities are defined as facilities that generate energy with wind as the fuel source.

Any depreciable tangible personal property used directly in the generation of electricity using wind as the fuel source is exempt from the property tax levied on depreciable tangible personal property. Depreciable tangible personal property includes, but is not limited to, wind turbines, rotors and blades, towers, trackers, generating equipment, transmission components, substations, supporting structures or racks, inverters, and other system components such as wiring, control systems, switchgears, and generator step-up transformers.

Exemptions

Wind facilities are exempt from both the nameplate capacity tax and the real property tax assessment if they are owned by the federal government, the State of Nebraska, a public power district, a public power and irrigation district, a municipality, a registered group of municipalities, an electric membership association, a cooperative, or an electricity customer-generator who installs a wind energy system with a capacity of 25 kilowatts or less on his or her side of the meter, interconnects to the grid, and uses the electricity generated by the wind energy system to offset the customer-generator’s requirements for electricity at the location of the system.

Real Property

The real property of the facility is subject to local assessment. While supporting structures to wind turbines are exempted, real property upon which wind generation facilities are based will not be exempt from property taxes. Real property associated with wind energy generation includes, but is not limited to, concrete pads, foundations, operations and maintenance buildings, road construction, leasehold value, and lease payments, and it is assessed at 100% of actual value.


 
Contact:
  Nebraska Department of Revenue
Nebraska State Office Building
301 Centennial Mall South
Lincoln, NE 68509-4818
Phone: (800) 742-7474
Phone 2: (402) 471-5729
Web Site: http://www.revenue.state.ne.us/
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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.

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