|Incentive Type:||Property Tax Incentive|
|Eligible Efficiency Technologies:||Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Photovoltaics, Wind, Geothermal Electric, Geothermal Heat Pumps|
|Incentive Amount:||100% for five years|
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 five-year period following installation. To apply for this exemption, system owners must contact their local tax assessor or county director of tax equalization.
North Dakota also offers a property tax reduction for centrally-assessed* wind turbines larger than 100 kilowatts (kW). These systems are not eligible for the exemption described above.
* 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. The locally-assessed provision was added in 2007 by H.B. 1072, presumably to clarify the different valuation procedures for commercial and non-commercial renewable energy facilities.