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If the amount of the credit exceeds a taxpayer’s tax liability, the excess credit may be carried over to each of the five succeeding taxable years. Alternatively, all or part of the unused credit may be sold, assigned or otherwise transferred by the taxpayer to the purchaser of the electricity generated by the system as part of the consideration in a power purchase agreement (PPA), or to any North Dakota taxpayer that constructs or expands an electricity-transmission line in the state after August 1, 2007. A taxpayer may sell the credit to only one credit purchaser each taxable year. The credit purchaser is not permitted to sell, assign or otherwise transfer the credit. Gross proceeds received under a purchase agreement by a taxpayer who transfers a credit for the sale, assignment or transfer of the credit must be allocated to the state. Large Wind Property Tax Reduction – Bundestaat: North Dakota In 2001 North Dakota began offering property tax reductions for commercial wind energy generation devices constructed before 2011. As originally designed, the law reduced the taxable value of centrally assessed* wind energy facilities larger than 100 kilowatts (kW) from 10% to 3% of their assessed value, resulting in a property tax savings of 70%. This law was recodified and amended several times during 2007, culminating in the establishment of slightly different tax valuation procedures for some installations. Presently, all centrally assessed wind turbine electric generation units constructed after June 30, 2006 and before January 1, 2011 are valued at 1.5% their assessed value, as are units which were constructed after April 30, 2005 and before July 1, 2006 and for which a power purchase agreement (PPA) was executed after April 30, 2005 and before January 1, 2006. For the latter, the reduced valuation is applicable only over the life of the original PPA. All other centrally assessed wind generation units are valued at the 3% level indicated in the original law. SOUTH DAKOTA Renewable Energy Systems Exemption – Bundestaat: South Dakota This statute exempts from local property taxes renewable energy systems on residential and commercial property. For residential systems, the exemption applies to the entire assessed value of residential systems and can be transferred when the property is sold provided the new owner is the first occupant of the structure (e.g., builder installs a renewable energy system on a newly constructed home). The minimum value of the credit is the actual intalled cost of the system. For commercial systems, the exemption applies to 50% of the installed cost of commercial systems, and cannot be transferred when the property is sold under any cirumstances. The exemption may be claimed for three years after installation. After three years, the property owner can claim a portion of the exemption for three subsequent years according to the following schedule: 47
Year 1: 75% of the exemption Year 2: 50% of the exemption Year 3: 25% of the exemption The property tax exemption is adjusted to include any federal renewable energy income tax credit which may be available at the time the owner applies for the exemption. This exemption is not allowed for systems which produce energy for resale. Separate property tax laws cover resale oriented commercial wind facilities larger than 5 MW and smaller than 5 MW. For additional information or to apply for the exemption, contact the Director of Equalization for your county. Large Commercial Wind Exemption and Alternative Taxes – Bundesstaat: South Dakota In South Dakota, wind farms constructed after July 1, 2007 are eligible for an alternative taxation calculation in lieu of all taxes on real and personal property levied by the state, counties, municipalities, schools, and other political subdivisions. The definition of "wind farm" includes only facilities producing electricity for commercial sale and having a minimum nameplate capacity of 5 MW. All property used or constructed to interconnect individual wind turbines within a wind farm into a common project, termed the "collector system", is eligible for the exemption and alternative taxation. The alternative taxation method has two components. The first component is an annual tax equal to $3/kilowatt (kW) of the nameplate capacity of the wind farm, prorated according to when the wind farm begins operation during the first calender year. The second component is a 2% annual tax on the gross receipts of the wind farm. The gross receipts are calculated as the number of kilowatt-hours (kWh) produced multiplied by a base electricity rate of $0.0475/kWh in 2008, with the base rate increasing by 2.5% annually thereafter. A partial rebate of the taxes paid under this formula is available for the construction of transmission lines in South Dakota that serve an eligible facility. The total maximum rebate is 50% of the combined cost of the transmission lines and wind farm collector system. The maximum rebate in one year is 90% of the gross receipts tax for the first 5 years and 50% of the gross receipts tax for the next 5 years. No rebates will be issued after this 10-year period. Up to 80% of the rebate may be issued in the form of a tax credit in lieu of full payment of the gross receipts tax. The money generated by the alternative taxation method described above will be deposited to into the newly created wind energy tax fund. All of the receipts from the capacity tax and 20% of the gross receipts tax will be redistributed back to the county treasurer of the county(ies) where the wind farm is located before May of each year. 48
Page 2 and 3: A. Inhaltsverzeichnis A. Inhaltsver
Page 4 and 5: D. Studie 1.0 Marktstudie & Analyse
Page 6 and 7: Abbildung 2: Existierende Windkraft
Page 8 and 9: Abbildung 3: US-Windenergiekapazit
Page 10 and 11: Wachstum und Tendenzen Erneuerbare
Page 12 and 13: Abbildung 8 veranschaulicht die erw
Page 14 and 15: Internationale Standards werden nun
Page 16 and 17: Leistungsumfang - Dieser Standard b
Page 18 and 19: WG 9 Certification Standard Leistun
Page 20 and 21: Schlussendlich können Verbraucher
Page 22 and 23: e applied to applications at each l
Page 24 and 25: pay for the costs of installing nec
Page 26 and 27: 105 MW between the two utilities ba
Page 28 and 29: sales of electricity minus the annu
Page 30 and 31: Consistent with M-RETS operating pr
Page 32 and 33: NORTH DAKOTA Net Metering Adopted i
Page 34 and 35: 49-34A-94 et seq., but it has not y
Page 36 and 37: Category 1: 20 (kilowatts) kW or le
Page 38 and 39: achieved, the PSC must indicate why
Page 40 and 41: Jedoch ist anzumerken, dass die ein
Page 42 and 43: das General Depreciation System (GD
Page 44 and 45: and produce electricity solely for
Page 46 and 47: Minnesota also issues a payment of
Page 50 and 51: Commercial wind facilities smaller
Page 52 and 53: Westen. Eine Auflistung aller im Ba
Page 54 and 55: Geplante Anlagen: Name Location Pow
Page 56 and 57: WISCONSIN Power Capacity - Existing
Page 58 and 59: Erfolg vorhanden sein sollte, kurzf
Page 60 and 61: ichtige Anlaufstellen zu kontaktier
Page 62 and 63: Schwächen des amerikanischen Markt
Page 64 and 65: Abbildung 11: Windturbinenherstelle
Page 66: E. Anhang Anhang A Förderprogramme

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