Renewable Energy Property Tax Exemption
Administered by: North Dakota Department of Commerce
Quick Summary
North Dakota exempts solar, wind, and geothermal energy systems from local property taxes for 5 years after installation if your system is locally assessed. To claim this exemption, contact your local tax assessor or county director of tax equalization by February 1st each year with an application form. The exemption covers systems that heat, cool, or generate power—including heat pumps and passive solar—in both new and existing homes.
AI-generated summary • Updated 7/12/2026
Program Details
- Program ID
- 160
- Effective Date
- 7/1/2007
- Expiration Date
- 12/31/2025Expired
- Last Updated
- 10/8/2025
Eligibility
Program 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. These systems may be designed to provide heating or cooling or to produce mechanical power, or any combination of these, or to store any of these. 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. This exemption is effective for taxable years through December 31, 2025.* 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.
Contact & Resources
Please verify current program details with the administering agency before making any financial decisions.