Renewable Energy Property Tax Exemption

November 07, 2023

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. These systems may be designed to provide heating or cooling or to produce mechanical power, or any combination of these, or to store any of these. 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.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: North Dakota
Incentive Type: Property Tax Incentive
Web Site: https://www.tax.nd.gov/tax-exemptions-credits/property-tax-exemptions
Administrator: North Dakota Department of Commerce
Start Date: 07/01/2007
Eligible Renewable/Other Technologies:
  • 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
Incentive Amount: 100% for five years

Authorities

Name: ND Century Code 57-02-08(27)
Date Enacted: 4/5/2007 (subsequently amended)
Effective Date: 7/1/2007

Contact

Name: Public Information
Organization: Office of the State Tax Commissioner
Address: 600 E. Boulevard Ave., Dept. 127
Bismarck ND 58505-0599
Phone: (701) 328-7088
Email: taxinfo@nd.gov

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.