Biogas, Solar, and Wind Energy Equipment Exemption
Administered by Wisconsin Department of Revenue
Wisconsin exempts any value that a solar, wind, or biogas energy system adds to your property from general property taxes, so installing one won't raise your property tax bill. To claim it, file the state's exemption request form (PR-303) with your local assessor by March 1 following the January 1 assessment date for which you want the exemption. Passive solar design features don't qualify, so check the Department of Revenue fact sheet or your assessor if you're unsure.
You can tell customers that the value added by qualifying solar, wind, and biogas or synthetic gas systems is exempt from Wisconsin general property taxes, whether the equipment is classed as real or personal property. Eligible solar and wind equipment must actively convert and transfer or store energy and excludes components found in conventional energy systems, and passive solar design does not qualify. Property owners must file the exemption request (Form PR-303) with their local assessor by March 1 after the January 1 assessment date, and biogas systems on property in existence on January 1, 2014 within a tax incremental district in effect then are not eligible until that district terminates.
This is a property tax exemption, with no grant funding, that removes the added value of solar-energy, wind-energy, and biogas or synthetic gas systems from the general property tax base, regardless of real or personal property classification. It covers residential, multifamily, commercial, industrial, and agricultural owners, and technologies include solar thermal, solar PV, small and large wind, biomass, and anaerobic digestion. Owners apply to the local assessor with Form PR-303 by March 1 following the January 1 assessment date, and biogas systems in existence on January 1, 2014 in tax incremental districts then in effect are excluded until the district terminates.
Program details
- Program ID
- 178
- Last updated
- 11/4/2025
Eligibility
- Sectors
- commercial industrial residential agricultural multifamily residential
- Technologies
- solar water heat solar space heat solar thermal electric solar photovoltaics wind (all) biomass solar pool heating wind (small) anaerobic digestion
Program summary
In Wisconsin, any value added by a biogas, or synthetic gas energy system, solar-energy system, or a wind-energy system is exempt from general property taxes. The exemption applies regardless of whether the equipment is deemed real property or personal property.
A fact sheet on this exemption is available: https://www.revenue.wi.gov/DORFAQ/renewable-energy.pdf
A link to the request form for this exemption is available: https://www.revenue.wi.gov/DORForms/pr-303.pdf
Eligible Technologies
A solar-energy system is defined as "equipment which directly converts and then transfers or stores solar energy into usable forms of thermal or electrical energy, but does not include equipment or components that would be present as part of a conventional energy system or a system that operates without mechanical means." Passive solar design elements do not qualify under these rules.
A wind-energy system is defined as "equipment which converts and then transfers or stores energy from the wind into usable forms of energy, but does not include equipment or components that would be present as part of a conventional energy system."
Biogas or synthetic gas energy systems are defined as "equipment which directly converts organic material (other than oil, natural gas and coal products) into biogas or synthetic gas, equipment which generates electricity, heat, or compressed natural gas exclusively from biogas or synthetic gas, equipment used exclusively for direct transfer or storage of biomass, biogas or synthetic gas or any structure or portion of a structure used exclusively to shelter or operate the mentioned equipment." The tax code also notes that, "Until the tax incremental district terminates, the exemption under this subsection for biogas or synthetic gas energy systems does not apply to property in existence on January 1, 2014, and located in a tax incremental financing district in effect on January 1, 2014."
Applying for the Exemption
In order to qualify for the exemption, property owners must file a request for the exemption with their local assessor by March 1st following the January 1st assessment date for which the exemption is claimed.
Contact & resources
- Contact email
- bapdor@revenue.wi.gov
Please verify current program details with the administering agency before making any financial decisions.
