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Incentives/Policies for Renewables & Efficiency

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Property Tax Exemption for Wind Generators   

Last DSIRE Review: 08/13/2014
Program Overview:
State: Oklahoma
Incentive Type: Property Tax Incentive
Eligible Renewable/Other Technologies: Wind
Applicable Sectors: Commercial
Amount:100% exemption for 5 years
Equipment Requirements:NACIS 221119 system required
Web Site:
Authority 1:
Oklahoma Ad Valorem Tax Laws
Authority 2:
68 O.S. ยง 2902(C)(8)

Oklahoma offers a 5-year ad valorem property tax exemption for certain wind-power generators.

Manufacturing facilities (broadly defined as “facilities engaged in the mechanical or chemical transformation of materials or substances into new products”) are eligible for the property tax exemption if there is a net increase in annualized payroll of at least $250,000 in counties with a population of 75,000 or less or at least $1,000,000 if the facility is located in a county with a population of 75,000 or more. However, wind-power generators are specifically exempt in the statute from these payroll requirements if there is a net increase in annualized payroll at the facility of at least $250,000 or a net increase of $2,000,000 or more in capital improvements while maintaining or increasing payroll.

More information on the wind-power generator ad valorem property tax exemption can be found through the Oklahoma Tax Commission.

  Oklahoma Tax Commission
Post Office Box 26800
Oklahoma City, OK 73126-0800
Phone: (405) 521-3133
E-Mail: helpmaster@oktax.state.ok.
Web Site:
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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 2014 - 2015 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.