References Page


On this page, download updated information briefs for the project. You can also find the same briefs by clicking to visit the project landing page.

Below are lists of all references and data sources, which can also be found on the briefs.

If you have any questions or concerns please contact us by emailing empoweringcommunities@umich.edu.

Illinois


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  1. Illinois Department of Revenue, “How Is Farmland Assessed for Property Tax?,” Government of Illinois, accessed May 13, 2025, https://tax.illinois.gov/questionsandanswers/answer.319.html
  2. Illinois Department of Revenue, “Commercial Solar Energy Systems Valuation,” accessed May 13 2025, https://tax.illinois.
  3. Conversation with Mclean County zoning office.
  4. Illinois Department of Revenue, “Commercial Solar Energy Systems Valuation,” accessed May 13 2025, https://tax.illinois.gov/content/dam/soi/en/web/tax/localgovernments/property/documents/commercialsolarenergysystemsvaluation.pdf.
  5. Illinois Department of Revenue, “Wind Energy Device Valuation,” accessed May 13 2025, https://tax.illinois.gov/content/dam/soi/en/web/tax/localgovernments/property/documents/windenergydevicevaluation.pdf
  6. Illinois Department of Revenue, “Commercial Solar Energy Systems Valuation,” accessed May 13 2025, https://tax.illinois.gov/content/dam/soi/en/web/tax/localgovernments/property/documents/commercialsolarenergysystemsvaluation.pdf.
  7. Illinois Department of Revenue, “Wind Energy Device Valuation,” accessed May 13 2025, https://tax.illinois.gov/content/dam/soi/en/web/tax/localgovernments/property/documents/windenergydevicevaluation.pdf.
  8. Illinois Department of Revenue, “Wind Energy Device Valuation,” accessed May 13 2025, https://tax.illinois.gov/content/dam/soi/en/web/tax/localgovernments/property/documents/windenergydevicevaluation.pdf.
  9. Illinois Department of Revenue, “History of CPI’s and Trending Factors Used for Wind Energy Device Valuation,” January 2024, https://tax.illinois.gov/content/dam/soi/en/web/tax/localgovernments/property/documents/windenergytrendingfactors.pdf.
  10. llinois Department of Revenue, “Commercial Solar Energy Systems Valuation,” accessed May 13 2025, https://tax.illinois.gov/content/dam/soi/en/web/tax/localgovernments/property/documents/commercialsolarenergysystemsvaluation.pdf.
  11. Illinois Department of Revenue, “Illinois Property Tax System: A General Guide to the Local Property Tax Cycle,” pp. 9: https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/documents/localgovernment/ptax-1004.pdf.
  12. Illinois Department of Revenue, “Informational Bulletin,” June 2013, https://tax.illinois.gov/content/dam/soi/en/web/tax/research/publications/bulletins/documents/2014/fy-2014-16.pdf.
  13. Illinois Department of Revenue, “Personal Property Replacement Tax,” accessed October 20 2024, https://tax.illinois.gov/localgovernments/personal-property-replacement-tax.html.
  14. Illinois Department of Revenue, “History of CPI’s and Trending Factors Used for Commercial Solar Energy Systems Valuation,” January 2025, https://tax.illinois.gov/content/dam/soi/en/web/tax/localgovernments/property/documents/solarenergytrendingfactor.pdf.
  15. Illinois Department of Revenue, “History of CPI’s and Trending Factors Used for Wind Energy Device Valuation,” January 2024, https://tax.illinois.gov/content/dam/soi/en/web/tax/localgovernments/property/documents/windenergytrendingfactors.pdf.

Indiana


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Iowa


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Michigan


Click to download the Michigan policy brief
  1. “What is a Principal Residence Exemption?”, Michigan Department of Treasury, Accessed Mar. 9, 2025, https://www.michigan.gov/taxes/property/principal/what-is-a-principal-residence-exemption-pre-2; Michigan Legislature, MCL 211.7ee, Accessed Mar. 9, 2025, https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-7ee.
  2. Adam Yahya Rayes, “Need Help Decoding School Bond, Sinking Fund or Millage Proposals on Your Ballot? Start Here,” Michigan Public Radio (Nov. 1, 2024), https://www.michiganpublic.org/politics-government/2024-11-01/need-help-decoding-school-bond-sinking-fund-or-millage-proposals-on-your-ballot-start-here.
  3. “A Closer Look at Your Tax Statement,” Pittsfield Charter Township, Accessed Mar. 9, 2025, https://www.pittsfield-mi.gov/850/A-Closer-LookAt-Your-Tax-Statement.
  4. Pittsfield Charter Township, “What do the terms assessed value, state equalized value, and taxable value mean,” n.d., Accessed Feb. 24, 2025, https://www.pittsfield-mi.gov/FAQ.aspx?QID=77.
  5. State of Michigan State Tax Commission, “Guide to Basic Assessing,” p. 7, Published May 2018, Accessed Aug. 6, 2025, https://www.michigan.gov/-/media/Project/Websites/treasury/ Assessors/Guide_to_Basic_Assessing_116.pdf?rev=91a77c77c4f944e68e5afa46166445ab: Delhi Charter Township, “My neighbor and I have very similar homes. Why is my tax bill higher than theirs,” n.d., Accessed Feb. 24, 2025, https://www.delhitownshipmi.gov/FAQ.aspx?QID=112.
  6. Michigan Legislature, “MCL - Section 211.27a,” n.d., Accessed Feb. 24, 2025, https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-27a.
  7. John Fleming, “How to Read Your Assessment Notice,” Detroit Free Press, n.d., Accessed Feb. 24, 2025, https://www.michigan.gov/-/media/Project/Websites/taxtrib/Folder1/0310_ASSESS_tax_document.pdf.
  8. State of Michigan Department of Treasury, Memorandum from State Tax Commission to Assessors and Equalization Directors, Published Apr. 5, 2022, Accessed Feb. 24, 2025, https://www.michigan.gov/-/media/Project/Websites/treasury/Delta2/A/Updated_Guidance_Regarding_Valuation__Assessment_of_Solar_Electric_Generation_Systems_750801.pdf?rev=8ecefffd8bf34e37bc27b7c2fd0d1046.
  9. State of Michigan Department of Treasury, Memorandum from State Tax Commission to Assessors and Equalization Directors, Published May 13, 2008, accessed Feb. 24, 2025, https://www.michigan.gov/treasury/-/media/Project/Websites/treasury/BLGSS/PSD/State-Tax-Commission/STC-Misc/STC_Memo_May13_234159_7.pdf?rev=5fbc2dc9268847c492c71933d11a913e&hash=FF960B217ED7333C972BB7A8029F7B48; State of Michigan Department of Treasury, Memorandum from State Tax Commission to Assessors and Equalization Directors, Published June 11, 2013, Accessed Feb. 24, 2025, https://www.michigan.gov/treasury/-/media/Project/Websites/treasury/BLGSS/PSD/State-Tax-Commission/State-Tax-Commission-Memos-and-Letters/STC20130611MemoSolarPanels_423991_7.pdf?rev=d644c9aa4bf3474990f9a6d15f97ef8a&hash=B50E3F6F7233907D621F677C23251C48; State of Michigan State Tax Commission, “Guide to Basic Assessing,” note 6 above, Published May 2018, Accessed Aug. 6, 2025, at p. 56.
  10. Michigan Department of Treasury, 2025 Solar Energy System Report, https://www.michigan.gov/treasury/-/media/Project/Websites/treasury/STC/Forms/Form-5762---2025-Solar-Energy-System-Report.pdf?rev=edc9788bf2254da69358b39e0b1937b2&hash=3DB48BF52C9161FA7C47022F58514827.
  11. Jimerson Birr, “Understanding Easements, Rights-of-Way and Their Effects on Property Value,” July 9, 2020, Accessed Feb. 24, 2025, https://www.jimersonfirm.com/blog/2020/07/easements-rights-of-way-building-rights-property-value/.
  12. Alexandra Twin, “Leasehold Assets: Types, Examples and FAQ,” Investopedia, Updated June 1, 2021, Accessed Feb. 24, 2024, https://www.investopedia.com/terms/l/leasehold.asp.
  13. Michigan Department of Treasury, “Wind Energy System Report Form 4565,” Updated Dec. 31, 2024, Accessed Feb. 24, 2025, https://www.michigan.gov/taxes/-/media/Project/Websites/treasury/Forms/Misc/4565.pdf?rev=f1e188f9826f4630b2fe8858ac18bb47&hash=3402383DBCBC0438FE4F589C97F66EBE.
  14. Michigan Department of Treasury, “Solar Energy System Report Form 5762,” Revised Dec. 31, 2024, accessed Feb. 24, 2025, https://www.michigan.gov/treasury/-/media/Project/Websites/treasury/STC/Forms/Form-5762---2025-Solar-Energy-System-Report.pdf?rev=edc9788bf2254da69358b39e0b1937b2&hash=3DB48BF52C9161FA7C47022F58514827.
  15. Ad Hoc Solar Committee, “Final Report to the State Tax Commission,” Published Sept. 14, 2021, Accessed Mar. 25, 2026, https://www.michigan.gov/-/media/Project/Websites/treasury/STC/Solar_Committee_Final_Report.pdf?rev=56e63568c200425fb4e4b4a5b1df1c4d
  16. Michigan Department of Treasury, “Personal Property Tax Credits,” Updated 2025, Accessed Feb. 24, 2025, https://www.michigan.gov/taxes/business-taxes/mbt/details/personal-property-tax-credits.
  17. National Grid, “What Is a Substation,” Updated Jan. 23, 2024, Accessed Feb. 24, 2025, https://www.nationalgrid.com/stories/energy-explained/what-is-a-substation.
  18. Michigan Department of Treasury, “2025 Cable Television and Utility Personal Property Report” (Form 3589), Updated Dec. 31, 2024, Accessed Feb. 24, 2025, https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/Property-Tax/3589_2025.pdf?rev=9e3aa48814af4e6dbdddc8f2715b092a&hash=F13EEBDF9CC1DC035D634B01DA9EA001.
  19. Michigan Legislature, “MCL - Section 211.9m,” n.d., accessed Feb. 24, 2025 https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-9m.
  20. State of Michigan Department of Treasury, Memorandum from State Tax Commission to Assessors and Equalization Directors, p. 1, Published Apr. 5, 2022, Accessed Feb. 24, 2025, https://www.michigan.gov/-/media/Project/Websites/treasury/Delta2/A/Updated_Guidance_Regarding_Valuation__Assessment_of_Solar_Electric_Generation_Systems_750801.pdf?rev=8ecefffd8bf34e37bc27b7c2fd0d1046.
  21. Michigan Department of Treasury, “Solar Energy Facility Exemption,” Solar Energy Facilities Taxation Act (known as the Solar Energy Exemption), 2023 PA 108, Accessed Feb. 24, 2025, https://www.michigan.gov/taxes/property/exemptions/solar-energy-facility-exemption.
  22. State Tax Commission, “Frequently Asked Questions: Solar Energy Facilities Taxation Act (2023 PA 108),” Approved April 2, 2024, Accessed Feb. 24, 2025, https://www.michigan.gov/taxes/-/media/Project/Websites/treasury/STC/2023/Solar-Energy-Facilities-Taxation-Act----FrequentlyAsked-Questions.pdf?rev=23bacde6a20d43dd924f3fde42833289&hash=AF8B6D72D8B650A8967AA1B55CC6BF7D.
  23. Michigan Legislature Act 108 (2023). https://www.legislature.mi.gov/Laws/MCL?objectName=MCL-ACT-108-OF-2023.
  24. Michigan State Housing Development Authority, “Opportunity Zones,” n.d., Accessed Feb. 24, 2025, https://www.michigan.gov/mshda/-/media/Project/Websites/mshda/developers/mioz/MSHDAlisttwpscitiesvillageswOZs.pdf?rev=5ce148e7647946b29a041caef1b703c3&hash=0970BD21C1420D60965DDD36F2E49B39.
  25. Michigan State Housing Development Authority, “Opportunity Zones,” Updated 2025, Accessed Feb. 24, 2025, https://www.michigan.gov/mshda/developers/opportunity-zones.
  26. U.S. Environmental Protection Agency, “Brownfield Overview and Definition,” n.d., Accessed Feb. 24, 2025, https://19january2017snapshot.epa.gov/brownfields/brownfield-overview-and-definition_.html; Michigan Legislature, “MCL 211.1159(3)(c),” Effective July 27, 2023, Accessed Feb. 24, 2025, https://legislature.mi.gov/Laws/MCL?objectName=mcl-211-1159.
  27. Michigan Legislature Act 109 (2023) 211.1159 Section 9 (6). https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-1159.
  28. Jacqueline Mullen and Noel Benson. Fiscal Brief: Basics Of The Foundation Allowance — FY 2023‐24 Update. November 9, 2023. https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-211-1159.
  29. Michigan Department of Treasury, “School Finance Reform in Michigan - Proposal A: A Retrospective,” Dec. 2002, Accessed Feb. 24, 2025, https://www.michigan.gov/-/media/Project/Websites/treasury/MISC_8/propa.pdf?rev=4538001449964dd58427eb887ad19bb3.
  30. State of Michigan Department of Treasury, Memorandum from State Tax Commission to Assessors and Equalization Directors, Oct. 22, 2024, Accessed Feb. 24, 2025, https://www.michigan.gov/treasury/-/media/Project/Websites/treasury/STC/2024/Memo-3---Battery-Energy-SystemInterim-Guidance-Memo.pdf?rev=6d00ca2de1004d80af2bdacc6d081a2e&hash=3D5C1F497482B6483AB8EAE5D31FC60E.
  31. Bungaran, Y. (n.d.). Firefighter. In The Noun Project. Retrieved from https://thenounproject.com/search/icons/?q=firefighter; Hermawan. (n.d.). Road. In The Noun Project. Retrieved from https://thenounproject.com/search/icons/?q=road; Hikami, E. (n.d.). Fire Truck. In The Noun Project. Retrieved from https://thenounproject.com/search/icons/?q=firetruck.
  32. Baruch Feigenbaum, Truong Bui, Jay Derr, Thuy Nguyen, and Nicholas Montano, “28th Annual Highway Report,” Reason Foundation, March 2025. https://a8d50b36.delivery.rocketcdn.me/wp-content/uploads/28th-annual-highway-report.pdf.
  33. United States Bureau of Labor Statistics, “May 2023 State Occupational Employment and Wage Estimates: Michigan,” May 2023. https://www.bls.gov/oes/2023/may/oes_wi.htm; United States Bureau of Labor Statistics, “EMPLOYER COSTS FOR EMPLOYEE COMPENSATION – JUNE 2025,” September 12 2025, https://www.bls.gov/news.release/pdf/ecec.pdf.
  34. United States Bureau of Labor Statistics, “May 2023 State Occupational Employment and Wage Estimates: Michigan,” May 2023. https://www.bls.gov/oes/2023/may/oes_wi.htm; United States Bureau of Labor Statistics, “EMPLOYER COSTS FOR EMPLOYEE COMPENSATION – JUNE 2025,” September 12 2025, https://www.bls.gov/news.release/pdf/ecec.pdf.

Minnesota


Click to download the Minnesota policy brief
  1. National Renewable Energy Laboratory, Using Wind And Solar To Reliably Meet Electricity Demand, May 15, https://www.nrel.gov/docs/fy15osti/63038.pdf.
  2. Jeremy Vickerman, “What is the difference between a megawatt and a megawatt hour?” RatedPower, Accessed Feb. 20, 2025, https://ratedpower.com/glossary/megawatt-and-megawatt-hour/.
  3. Minnesota Department of Revenue, “Glossary,” accessed Feb. 2020, 2025, https://www.revenue.state.mn.us/glossary.
  4. Minnesota House Research, “Property Tax 101: Basic Terms and Concepts,” Published Aug. 2024, accessed Feb. 20, 2025, https://www.house.mn.gov/hrd/pubs/ss/ssptterm.pdf.
  5. Minnesota Department of Revenue, “Understanding Property Tax,” updated Sept. 10, 2021, accessed Feb 20, 2025, https://www.revenue.state.mn.us/understanding-property-tax.
  6. Minnesota Department of Revenue, “Understanding Property Tax,” updated Sept. 10, 2021, accessed Feb 20, 2025, https://www.revenue.state.mn.us/understanding-property-tax.
  7. Minnesota Department of Revenue, “Property Tax Administrator’s Manual,” Accessed Feb. 20, 2025, https://www.revenue.state.mn.us/property-tax-administrators-manual (Module 3, p. 25).
  8. Minnesota Department of Revenue, “Wind Energy Production Tax,” Accessed Feb. 20, 2025, https://www.revenue.state.mn.us/wind-energy-production-tax.
  9. Minnesota Department of Revenue, “Glossary,” accessed Feb. 2020, 2025, https://www.revenue.state.mn.us/glossary.
  10. Minnesota Department of Revenue, “Solar Energy Production Tax,” Accessed Feb. 20, 2025, https://www.revenue.state.mn.us/solar-energy-production-tax.
  11. Minnesota Department of Revenue, “Instructions for Solar Energy Production Report,” Revised Sept. 2021, Accessed Feb. 20, 2025, https://www.revenue.state.mn.us/sites/default/files/2021-09/Solar%20Energy%20Production%20Report%20Instructions%209-2021.pdf.
  12. National Renewable Energy Laboratory, Using Wind And Solar To Reliably Meet Electricity Demand, May 15, https://www.nrel.gov/docs/fy15osti/63038.pdf.
  13. 2024 Minnesota Statute 272.028 Payment in Lieu of Production Tax; Wind Energy Generation Facilities, https://www.revisor.mn.gov/statutes/cite/272.028.
  14. Center for Rural Affairs, “Minnesota Wind Energy Tax Revenue”, Accessed Feb. 21, 2025. http://cfra.org/sites/default/files/publications/MN%20Wind%20Tax%20Revenue%20Fact%20Sheet%2005-22-web.pdf.
  15. Email correspondence with Jesse Larson. October 28, 2024. State Assessed Property Section, Revenue Tax Specialist Sr. sa.property@state.mn.us.

Nebraska


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Ohio


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Wisconsin


Click to download the Wisconsin policy brief
  1. Wisconsin State Legislature, “Wis. Stat. § 70.111”. https://docs.legis.wisconsin.gov/statutes/statutes/70/111/18.
  2. Wisconsin State Legislature, “Wis. Stat. § 79.04”. https://docs.legis.wisconsin.gov/statutes/statutes/79/i/04/6.
  3. Wisconsin Legislative Fiscal Bureau, “Shared Revenue Program: County and Municipal Aid, and Utility Aid” (Informational Paper 22, January 2023). https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2023.
  4. Conversation with township official, 1/10/25.
  5. “Wisconsin Shared Revenue Utility Aid Summary.” 2024. Wisconsin Department of Revenue Local Government Services Bureau. https://www.revenue.wi.gov/DORReports/sharedrevutilityaid2024.pdf.
  6. “Agricultural Land Conversion Charge.” 2025. Wisconsin Department of Revenue. https://www.revenue.wi.gov/Pages/Report/UseValueCharge.aspx.
  7. “Property Tax Administration,” Wisconsin Legislative Fiscal Bureau, January 2023. https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2023https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2023.
  8. “2025 Agricultural Assessment Guide for WI Property Owners,” Wisconsin Department of Revenue, 2025. https://www.revenue.wi.gov/DOR%20Publications/pb061.pdf.
  9. “Agricultural Use Value Conversion Charge,” Fond Du Lac County Wisconsin website. https://www.fdlco.wi.gov/departments/departments-n-z/treasurer/agricultural-use-value-conversion-charge.
  10. Wisconsin Administrative Code, Chapter Tax 18: Assessment of Agricultural Property. https://docs.legis.wisconsin.gov/code/admin_code/tax/18.
  11. Wisconsin Legislative Fiscal Bureau, “Shared Revenue Program: County and Municipal Aid, and Utility Aid” (Informational Paper 22, January 2023). https://docs.legis.wisconsin.gov/misc/lfb/informational_papers/january_2023.
  12. Interview with Department of Revenue property tax specialist, 3/31/25.
  13. Wisconsin State Legislature, “Wis. Stat. §79.02”. https://docs.legis.wisconsin.gov/statutes/statutes/79/title.
  14. Payment increased $1,500/MW each for municipality and county beginning 2024, Wisconsin Act 19, Section 358 (enacted July 5, 2023). https://docs.legis.wisconsin.gov/2023/related/acts/19.pdf.
  15. “Public Utility Aid,” Division of Research and Policy, Wisconsin Department of Revenue, October 16, 2024. https://www.revenue.wi.gov/DORReports/sharedrevutilityaid2024.pdf.
  16. "Agricultural Land Conversion Charge FAQs,” State of Wisconsin Department of Revenue. https://www.revenue.wi.gov/Pages/FAQS/slf-usevalue.aspx#use24.
  17. “Telco & Manufacturing,” Doris Video, YouTube. https://www.youtube.com/watch?v=cD6kFZF_7fE.
  18. “Use-Value Charge for Converting Agricultural Land s.74.485: 2022 Agricultural Land Conversion Charge,” State of Wisconsin Department of Revenue, pg. 13. https://www.revenue.wi.gov/Pages/Report/UseValueCharge.aspx.
  19. “Use-Value Assessment of Farmland,” Wisconsin Farm Bureau Federation. https://wfbf.com/issue-backgrounders/use-value-assessment-of-farmland/.
  20. “2026 Agricultural Assessment Guide for WI Property Owners,” Wisconsin Department of Revenue, 2026. https://www.revenue.wi.gov/DOR%20Publications/pb061.pdf.
  21. Wisconsin Administrative Code, Chapter Tax 18: Assessment of Agricultural Property. https://docs.legis.wisconsin.gov/code/admin_code/tax/18.
  22. Interview with the Legislative Fiscal Bureau, 4/4/24.
  23. Email correspondence with the Legislative Fiscal Bureau, 4/9/24.
  24. Email correspondence with Department of Revenue Director for Bureau of Manufacturing & Utilities, 4/24/24.
  25. Conversation with township official 1/10/25.
  26. Legislative Fiscal Bureau. “Assembly Bill 480/Senate Bill 468: Eligibility for Farmland Preservation Tax Credits.” February 7, 2024. https://docs.legis.wisconsin.gov/misc/lfb/bill_summaries/2023_25.
  27. Wisconsin Farm Bureau Federation, “Solar Development and Taxes Backgrounder,” Wisconsin Farm Bureau Federation, 2023. https://wfbf.com/wp-content/uploads/2023/08/2023-Solar-Development-and-Taxes-Backgrounder.pdf.