Who qualifies for these exemptions?
Owners and operators of anaerobic digesters
How to qualify for an exemption:
You can apply for a property and leasehold excise tax exemption for property you use primarily to operate an anaerobic digester. The following are eligible for an exemption:
- buildings, machinery, equipment, and other personal property
- land on which the property is located
- land necessary to operate the anaerobic digester (does not include land used to grow agricultural products)
You can use this exemption for six assessment years after the date the facility or addition becomes operational.
How to report:
- Property tax exemption – You can find the application on our website. Submit your application to the county where the property is located.
- Leasehold tax exemption – You can find the application on our website. Submit your application to the Department of Revenue.
- You are not required to submit an Annual Tax Performance report
You cannot apply for these exemptions after December 31, 2024.