Inventory of State Wind Property Tax Treatments

June 2021
Emma Uebelhor, Olivia Hintz, & Eli Gold

This study inventories the current property tax treatments for utility-scale wind developments across all 50 states. This inventory was created entirely with publicly available information from a variety of web-based sources and is accurate as of June 2021. There is also an interactive map displaying the data and a parallel inventory of solar energy property tax treatment. Further information on wind taxation policies can be found in Leiser and Esenstad’s 2019 memo.