Property Tax Exemption for Energy Saving Businesses

North Dakota exempts from local property taxes any locally assessed solar, wind, or geothermal energy device. Qualifying systems can be stand alone or part of a conventional system, but in the case where the solar, wind, or geothermal system is part of a conventional energy system, only the renewable energy portion of the total system is eligible. This exemption is applied only during the five year period following installation. To apply for this exemption, system owners must contact their local tax assessor or their county director of tax equalization.  For more details:  North Dakota Department of Commerce, Division of Community Services, 1600 East Century Avenue, Suite 2, PO Box 2057, Bismarck, ND 58502-2057; 701-328-5300; Fax:  701-328-2308; or Office of the State Tax Commissioner, State Capitol, 600 East Boulevard Ave., Bismarck, ND 58505-0599; 701-328-2770

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