Wind Energy Systems Exemption

August 12, 2014


Tennessee House Bill 809, enacted into law in Public Chapter 377, Acts of 2003 and codified under Title 67, Chapter 5, states that wind energy systems operated by public utilities, businesses or industrial facilities shall not be taxed at more than one-third of their total installed cost. This law applies to the initial appraisal and subsequent appraisals of wind energy systems, based on a reduced generation capacity of 2/3 due to intermittent production. Assessors and the comptroller takes the 1/3 capacity factor findings into account when assigning value when the property is appraised or reappraised.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Tennessee
Incentive Type: Property Tax Incentive
Web Site:
Administrator: Tennessee Comptroller of the Treasury
Start Date: 6/23/03
Eligible Renewable/Other Technologies:
  • Wind (All)
  • Wind (Small)
Incentive Amount: 66.6% exemption
Maximum Incentive: None


Name: Tenn. Code § 67-5-601
Date Enacted: 06/23/03
Effective Date: 06/23/03


Name: Taxpayer Assistance - TN Comptroller
Organization: Tennessee Department of Revenue
Address: 1400 James K. Polk State Office Building
Nashville TN 37243-0277
Phone: (615) 401-7737

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.