Biogas, Solar, and Wind Energy Equipment Exemption

Summary

In Wisconsin, any value added by a biogas, or synthetic gas energy system, solar-energy system, or a wind-energy system is exempt from general property taxes. The exemption applies regardless of whether the equipment is deemed real property or personal property.

A fact sheet on this exemption is available: https://www.revenue.wi.gov/DORFAQ/renewable-energy.pdf

A link to the request form for this exemption is available: https://www.revenue.wi.gov/DORForms/pr-303.pdf

Eligible Technologies

A solar-energy system is defined as "equipment which directly converts and then transfers or stores solar energy into usable forms of thermal or electrical energy, but does not include equipment or components that would be present as part of a conventional energy system or a system that operates without mechanical means."  Passive solar design elements do not qualify under these rules. 

A wind-energy system is defined as "equipment which converts and then transfers or stores energy from the wind into usable forms of energy, but does not include equipment or components that would be present as part of a conventional energy system."

Biogas or synthetic gas energy systems are defined as "equipment which directly converts organic material (other than oil, natural gas and coal products) into biogas or synthetic gas, equipment which generates electricity, heat, or compressed natural gas exclusively from biogas or synthetic gas, equipment used exclusively for direct transfer or storage of biomass, biogas or synthetic gas or any structure or portion of a structure used exclusively to shelter or operate the mentioned equipment." The tax code also notes that, "Until the tax incremental district terminates, the exemption under this subsection for biogas or synthetic gas energy systems does not apply to property in existence on January 1, 2014, and located in a tax incremental financing district in effect on January 1, 2014."

Applying for the Exemption

In order to qualify for the exemption, property owners must file a request for the exemption with their local assessor by March 1^st following the January 1^st assessment date for which the exemption is claimed.