The Indiana Department of Local Government Finance administers a property tax deduction that includes geothermal, solar, wind, and hydroelectric. Thermal heating and cooling systems using solar or geothermal energy also qualify. Applications must be completed by December 31 annually. Taxpayers do not need to reapply
Michigan offers a tax exemption up to 100% for commercial alternative energy systems, personal property of an alternative energy technology firm, or personal property used by a business for the purpose of alternative energy research, development, or manufacturing.
North Dakota offers a sales and use tax exemption up to 100% for materials used to build or expand gas processing facilities, including construction material, equipment, or tangible property used to build or expand gas compression, processing, or gathering facilities. Equipment purchased for emission reduction,
New York offers a 100% tax exemption from state sales and use tax for commercial solar energy systems equipment and the service of installing such systems. Municipalities are also able to make this same exemption applicable to local sales and use tax. Municipalities with a
South Dakota offers a property tax incentive for commercial geothermal facilities, as well as electricity-producing renewable energy facilities, with less than 5 MW of nameplate capacity. The incentive may not exceed either $50,000 or 70% of the property’s assessed value, whichever is more. Commercial geothermal
In Wisconsin, any value that is added by a biogas, solar energy, or wind energy system to a property is exempt from general property taxes. This property tax exemption must be submitted on forms prescribed by the district in which the property is taxed.
Connecticut allows municipalities to offer a property tax exemption lasting up to 15 years for qualifying cogeneration systems installed on or after July 1, 2007. Municipalities can also adopt exemptions for commercial or industrial Class I renewable resources including hydropower facilities, solar thermal, or geothermal
This is a property tax exemption for property that is “actually and regularly used” to produce and generate electricity with certain renewable energy resources. For parties who apply for this exemption after December 31, 2016, the property tax exemption will only remain in effect for
Agricultural entities can claim a tax exemption up to 100% from real and personal property taxes for biomass gasification and methane digester property. Equipment must be certified by the Michigan Department of Agriculture. The facility must also allow at least two universities to collect data
This is a program offering a rebate payment equivalent to 40% of heating and installation costs for certain biomass pellet heating systems, up to a maximum of $65,000. To receive rebates, systems must have begun operation on or after July 9, 2016, and produce 2.5
