Government of Nova Scotianovascotia.ca
gov.ns.caGovernment of Nova Scotia Nova Scotia, Canada
 
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Wind Turbine Taxation

Wind turbines used for producing electricity fall under the Wind Turbine Facilities Municipal Taxation Act. The Act outlines a special municipal taxation regime for wind energy; the tax is based on the capacity of the facility. Associated land and buildings remain taxable.

A wind turbine facility includes the wind turbine, the generator, and all electrical equipment, including the substation, the tower, and all foundations (except building foundations).

Taxation of a wind turbine facility begins six months after the facility has been connected to the grid, or to a power consumer, and has been in continuous operation for at least a day.

The owner of the wind turbine facility, not the owner of the land, is liable for the facility tax. This provision has been put in place as many facilities are built on leased land. However, the landowner remains responsible for the taxes on land and buildings.

Land, improvements to land, and buildings will be taxed as usual. The assessed value will be shown on the annual assessment roll filed with the municipality. This value will include land acquired by Nova Scotia Power for wind turbine facilities after April 1, 2006.

Taxation of the whole wind farm is based partly on regular taxes and partly on a special facility tax. Simply put, land and buildings are taxed conventionally (assessment times rate) while the wind turbine facilities are "exempt" from regular taxation, but subject to a special tax per megawatt of nameplate capacity or stated maximum output of the wind turbine.

When a wind turbine generator is dismantled, taxes are pro-rated for the part of the year prior to dismantling. No change in tax liability results from reducing the capacity of the wind turbine generator.