Solar & Battery Regulation & Incentive Programs

Renewable Energy Property Tax Exemption

Program Overview


Category:
Financial Incentive
Program Type:
Property Tax Incentive
Implementing Sector:
State
State:
North Dakota
Eligible Storage 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
Website:
http://www.nd.gov/tax/tax-resources/major-publications--info
Incentive Amount:
100% for five years
Administrator:
North Dakota Department of Commerce
Applicable Sectors:
Commercial, Industrial, Residential, Agricultural
Start Date:
07/01/2007
Last Updated:
07/13/2020

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. 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.


Authorities

NameEnacted DateEffective DateExpired Date
ND Century Code 57-02-08(27)4/5/2007 (subsequently amended)7/1/2007