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Last Updated June 3, 2022

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:

https://www.tax.nd.gov/tax-exemptions-credits/property-tax-exemptions

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. 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.