PDF: 1,1 MB - Exportinitiative Erneuerbare Energien

Commercial wind facilities smaller than 5 MW remain eligible for a separate wind energy
property tax assessment method under South Dakota law.
Small Commercial Wind Energy Property Tax Assessment
In May 2003 South Dakota passed legislation defining a revised property tax
assessment method for commcercial wind energy facilities. Originally, this method
applied to all commercial wind energy facilities regardless of their size. However, in
March 2008 HB 1320 exempted commercial wind facilities larger than 5 MW from all
property taxes in favor of an alternative taxing structure. Thus the special property tax
assessment listed here is now only applicable to commercial wind facilities with an
aggregate capacity of less than 5 MW. The two special rules that now apply to such
facilities are as follows:
1. The property value assessment does not include the wind turbine or blades (these are
considered personal property). The assessed property value only takes the base,
foundation, tower, and substations into account.
2. Wind energy companies are not subject to discretionary property tax formulas.
All commercial wind facilities covered under this law, regardless of ownership, are
assessed at the local level. Prior to the 2003 legislation, some facilities were centrally
assessed for tax purposes at the state level.
WISCONSIN
Solar and Wind Energy Equipment Exemption – Bundestaat Wisconsin
In Wisconsin, any value added by a solar-energy system or a wind-energy system is
exempt from general property taxes. 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." 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." Passive solar design elements do not qualify under these rules. The
exemption applies regardless of whether the equipment is deemed real property or
personal property.
Focus on Energy - Renewable Energy Grant Programs – Bundestaat Wisconsin
Wisconsin Focus on Energy offers several grant programs to support the development of
renewable energy projects and industry infrastructure. Individual grant programs are
intended to offer support in specific areas of the renewable energy market to help
49