Journal of Property Tax Assessment & Administration


This paper discusses the growth of wind power generation in the United States. As wind power has spread, states have used different methods for valuing wind farms for property taxation. Generation of electricity by wind takes two forms: in utility-grade generation, large turbines, usually in farms, are designed to produce electricity for the grid, and in distributed generation, smaller units are not connected to the grid but are designed to generate power for a business, manufacturing complex, agriculture, or local networks. Only utility-grade generation is considered here. The valuation methods used in the prin­cipal wind states are described. Also, a more detailed analysis of alternative methods of valuation is presented. Finally, specific issues for assessors to consider in valuing wind farms are discussed.

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Wind power plants; Alternative energy