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Renewable Energy System Exemption

Eligible States SD
Type Tax Exemption
Area of Interest Renewable Energy

In March 2010, South Dakota established a new property tax incentive that replaced two existing property tax incentives for renewable energy. Facilities that generate electricity using biomass resources are eligible for this incentive.

For eligible facilities less than five megawatts in capacity, all real property used or constructed for the purpose of producing electricity is assessed in the same manner as other real property. However, the first $50,000 or 70 percent of the assessed value of eligible property, whichever is greater, is exempt from the real property tax.

Eligible Organizations Livestock Producer, Commercial/Industrial Business, Residential, Small Business
How to Apply Applicability of the exemption depends on the characteristics of each individual system, and approval is granted by the Director of Equalization on a case-by-case basis.
For More Information http://puc.sd.gov Exit EPA Disclaimer
Primary Contact Colleen Skinner
South Dakota Public Utilities Commission
445 East Capitol Avenue
Pierre, SD 57501
(605) 773-3311

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