Large Wind Property Tax Reduction (North Dakota)

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Last modified on February 12, 2015.

Financial Incentive Program

Place North Dakota

Name Large Wind Property Tax Reduction
Incentive Type Property Tax Incentive
Applicable Sector Commercial, Investor-Owned Utility
Eligible Technologies Wind
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 70% or 85% reduction in property taxes on centrally-assessed wind turbines, depending on project circumstances

Eligible System Size Minimum size: 100 kW

Start Date 2001-01-01

Program Administrator North Dakota Office of State Tax Commissioner

References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


In 2001, North Dakota established property tax reductions for commercial wind turbines constructed before 2011. Originally, the law reduced the taxable value of centrally-assessed* wind turbines with a capacity of 100 kilowatts (kW) or greater from 10% to 3% of assessed value, resulting in a property tax savings of 70%. This law has since been amended, resulting in the establishment of slightly different tax valuation procedures for some installations.

Currently, all centrally-assessed wind turbines with a capacity of 100 kW or greater that are constructed after June 30, 2006, and before January 1, 2015, are valued at 1.5% of their assessed value, as are units constructed after April 30, 2005, and before July 1, 2006, and for which a power purchase agreement (PPA) was executed after April 30, 2005, and before January 1, 2006. For the latter category, the reduced valuation applies only for the duration of the original PPA. All other centrally-assessed wind turbines with a capacity of 100 kW or greater are valued at 3% of assessed value.

North Dakota also offers a property tax exemption for some types of locally-assessed renewable energy systems.

  • 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. Thus, this reduction will generally apply only to IOUs engaged in the operation of commercial wind farms.

Incentive Contact

Contact Name Public Information - State Tax Commissioner
Department Office of the State Tax Commissioner
Address State Capitol
Address 2 600 East Boulevard Ave.
Place Bismarck, North Dakota
Zip/Postal Code 58505-0599
Phone (701) 328-2770


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

Authority 1: ND Century Code 57-06-14.1
Date Effective 2001-01-01
Date Enacted 2001 (subsequently amended)

  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]


  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency" Cite error: Invalid <ref> tag; name "DSIRE" defined multiple times with different content