Property Tax Exemption for Wind Generators

February 24, 2023


In May 2015, Oklahoma enacted a bill (SB 498) ending the property tax exemption for wind power generators. The exemption will end on January 1, 2017; projects currently in production or put into production by December 31, 2016, will still receive the exemption for the full 5 year period.

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.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Oklahoma
Incentive Type: Property Tax Incentive
Web Site:
Administrator: Oklahoma Tax Commission
Start Date:
Eligible Renewable/Other Technologies:
  • Wind (All)
Incentive Amount: 100% exemption for 5 years
Equipment Requirements: NACIS 221119 system required


Name: Oklahoma Ad Valorem Tax Laws
Name: 68 O.S. § 2902(C)(8)


Organization: Oklahoma Tax Commission
Address: Post Office Box 26800
Oklahoma City OK 73126-0800
Phone: (405) 521-3133
Email: helpmaster@oktax.state.ok.

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.