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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

Property Tax Reduction

Wind Turbine Electric Generation

A property tax reduction applies to a centrally assessed wind turbine electric generation unit with a nameplate generation capacity of 100 kilowatts or more. A centrally assessed wind turbine electric generation unit is a unit that produces electric power for public use.

For an eligible wind turbine on which construction is completed before January 1, 2015, the taxable value is calculated at 3% of assessed value instead of at the 10% rate that applies to other centrally assessed property. The taxable value is calculated at 1% of assessed value if:

  • construction of the wind turbine is completed after June 30, 2006, and before January 1, 2015, or
  • a purchased power agreement was executed after April 30, 2005, and before January 1, 2006, and the construction of the wind turbine was completed after April 30, 2005, and before July 1, 2006. The valuation calculated at 1% of assessed value only applies for the duration of the purchased power agreement initially executed for the wind turbine.


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