Coal Conversion Facility Privilege Tax Exemptions (North Dakota)

From Open Energy Information

Last modified on February 12, 2015.

EZFeed Policy

Place North Dakota

Applies to States or Provinces North Dakota
Name Coal Conversion Facility Privilege Tax Exemptions (North Dakota)
Policy Category Financial Incentive
Policy Type Property Tax Incentive
Affected Technologies Coal with CCS
Active Policy Yes
Implementing Sector State/Province

Program Administrator North Dakota Office of State Tax Commissioner
Primary Website

Last Review 2014-09-15

Information Source


Coal Conversion Facility Privilege Tax Exemptions are granted under a variety of conditions through the North Dakota Tax Department. Privilege tax, which is in lieu of property taxes on the facility, is imposed monthly on a coal conversion facility. The land on which the plant is located remains subject to property tax. A new or repowered electrical generation facility is exempt from the state’s share of both taxes for the first five years of operation, and the county where the plant is located may exempt all or part of its share of the tax based on capacity for up to five years.

Authorities (Please contact the if there are any file problems.)

Authority 1: N.D.C.C. 57-60