Property Tax Treatment of Commercial Wind Energy Projects

Property tax considerations are a critical component of wind farm site selection. To help AWEA members navigate the complex and varying property tax structures among different states and localities, AWEA released Property Tax Treatment of Commercial Wind Energy Projects on March 29th, 2017, in partnership with the law firm Polsinelli PC.

This new report provides a comparative overview of state property tax regimes in the 40 states with operational utility-scale wind projects at the end of 2016. Property Tax Treatment of Commercial Wind Energy Projects includes analysis of all property tax laws and assessment methodologies applicable to wind projects, as well as the potential applicability of production or generation taxes, property tax exemptions, and authority to enter into county or local Payment in Lieu of Tax (“PILOT”) agreements.

Where possible, the study estimates the average property tax amount paid by wind projects during the first year of operation, on a $/MW basis, allowing for easy comparison of property tax structures across states.

AWEA members can download the report for free today:

Full Report (Members Only)

Please visit the Issues & Policy page for more detailed information on federal and state wind policies, along with how you can become involved.