Renewable Energy Property Tax Exemption

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.

You can market solar, wind, and geothermal installations in North Dakota as providing a property tax exemption for your customers' renewable systems for the first 5 years post-installation. The exemption applies to standalone systems and the renewable portion of hybrid systems across residential, commercial, agricultural, and industrial sectors. Your customers will need to file an annual application with their local assessor by February 1st; this exemption is in effect through December 31, 2025.

This property tax exemption removes the locally-assessed valuation of solar, wind, and geothermal devices from the tax rolls for 5 years following installation in North Dakota. Eligible technologies span heating, cooling, mechanical power, and storage functions across all sectors. The program operates via local assessor administration (though IOUs are valued by the State Board of Equalization); property owners must submit annual applications by February 1st and the exemption terminates December 31, 2025. Target demographics include residential homeowners, farms, and commercial/industrial facilities statewide.