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Last Updated November 7, 2023

Program Overview

Category:

Financial Incentive

State:

North Dakota

Incentive Type:

Property Tax Incentive

Administrator:

North Dakota Department of Commerce

Start Date:

07/01/2007

Expiration Date:

N/A

Web Site:

Applicable Sectors:

N/A

Eligible Renewable/Other Technologies:

N/A

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.