Real property and improvements to real property that decompose waste and convert the waste to gas for energy use are eligible for a property tax exemption. Methane gas conversion property installed after December 31, 2012 must be connected with or work in conjunction with a publicly owned sanitary landfill to qualify. The exemption will be limited to a 10 year period following the start of operations for those properties that only qualify before 2012. If another fuel is burned at the property, the exemption only applies to the portion of the value of the property such that it is the ratio of methane gas to total fuel consumed. Applications are due before February 1 each year to the Department of Revenue.
