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


Click to download the Illinois policy brief
  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


Click to download the Indiana policy brief

Iowa


Click to download the Iowa policy brief
  1. “Tax Levy Calculation,” Story County Iowa, Accessed June 22, 2025, https://www.storycountyiowa.gov/645/Tax-Levy-Calculation.
  2. “Windswept Fields of Opportunity: Iowa Wind Energy County Tax Impact Studies,” Center for Rural Affairs, Published Jun. 2023, https://www.cfra.org/sites/default/files/publications/05-23-windswept-fields-of-opportunity-web.pdf.
  3. U.S. Energy Information Administration, “Glossary,” Accessed Apr. 28, 2025, https://www.eia.gov/tools/glossary/index.php?id=Capacity_factor.
  4. U.S. Energy Information Administration, “Electric Power Monthly,” Accessed Apr. 28, 2025, https://www.eia.gov/electricity/monthly/epm_table_grapher.php?t=table_6_07_b.
  5. U.S. Energy Information Administration, “What is the difference between electricity generation capacity and electricity generation?,” Accessed Apr. 28, 2025, https://www.eia.gov/tools/faqs/faq.php?id=101&t=3.
  6. Iowa Code 476.25. Accessed Apr. 28, 2025, https://www.legis.iowa.gov/docs/code//476.pdf.
  7. Iowa Utilities Commission, “Electric Service Area Boundary Map.” Accessed Apr. 28, 2025, https://iuc.iowa.gov/regulated-industries/electric/electric-service-area-boundary-map.
  8. Iowa Code 427B.26. Accessed Apr. 28, 2025, https://www.legis.iowa.gov/docs/code/427b.26.pdf.
  9. Iowa Department of Revenue, “Utility Replacement Tax Basics,” accessed June 19, 2025. https://revenue.iowa.gov/taxes/tax-guidance/property-tax/utility-replacement-tax-basics.
  10. “Rollback Information,” Story County, Iowa, Accessed Mar. 20, 2025, https://www.storycountyiowa.gov/644/Rollback-Information.
  11. Order Certifying Percentages for Assessment Limits,” Iowa Department of Revenue, Published Nov. 1, 2023, Accessed Mar. 20, 2025, https://www.dubuquecountyiowa.gov/ArchiveCenter/ViewFile/Item/408.
  12. Iowa League of Cities, “Tax Increment Finance,” Published Jan. 2022, Accessed Apr. 28, 2025, https://iowaleague.org/wp-content/uploads/TIF_FactSheet_jan22.pdf.
  13. Iowa Department of Revenue, “Iowa Property Tax Overview,” accessed Jan. 2025, https://revenue.iowa.gov/taxes/tax-guidance/property-tax/iowa-property-tax-overview.
  14. See “Utility-Scale Solar,” Linn County, IA, accessed Apr. 28, 2025, https://www.linncountyiowa.gov/1525/Utility-Scale-Solar.
  15. Iowa Department of Revenue, “Utility Replacement Tax Basics,” accessed June 19, 2025 https://revenue.iowa.gov/taxes/tax-guidance/property-tax/utility-replacement-tax-basics.
  16. “Resource Guide: Taxing Utility-Scale Solar Projects in Iowa,” Center for Rural Affairs, Accessed Mar. 20, 2025, https://www.cfra.org/sites/default/files/publications/taxing-utility-scale-solar-in-iowa-resource-guide.pdf.
  17. Iowa Code § 437A.18.
  18. Iowa Code § 437A.8.1.
  19. “Resource Guide: Taxing Utility-Scale Solar Projects in Iowa,” from “Windswept Fields of Opportunity: Iowa Wind Energy County Tax Impact Studies,” Center for Rural Affairs, Published Jun. 2023,https://www.cfra.org/sites/default/files/publications/05-23-windswept-fields-of-opportunity-web.pdf.
  20. Iowa Code § 427B.26(2).
  21. Iowa Code § 427B.26(3)(b).
  22. “Windswept Fields of Opportunity: Iowa Wind Energy County Tax Impact Studies,” Center for Rural Affairs, Published Jun. 2023, https://www.cfra.org/sites/default/files/publications/05-23-windswept-fields-of-opportunity-web.pdf.
  23. Iowa Code § 403.19.
  24. “Windswept Fields of Opportunity: Iowa Wind Energy County Tax Impact Studies,” at p. 7.
  25. Susan Crowley, “Legislative Guide to Urban Renewal and Tax Increment Financing,” Iowa Legislative Services Agency, Published December 2007, Accessed Mar. 20, 2025, https://www.legis.iowa.gov/docs/central/guides/urbannew.pdf.
  26. “How is Your Property Tax Calculated?”, Iowa Treasurers, Published 2023, Accessed May 4, 2025, https://www.iowatreasurers.org/kcfinder/upload/Guthrie/How%20Is%20Your%20Property%20Tax%20Calculated%202023.pdf.
  27. German Mandrini, “Understanding Iowa’s Corn Suitability Rating Index (CSR2),” Farmers Business Network, Published May 9, 2023, https://www.fbn.com/community/blog/iowa-corn-suitability-rating-index-csr2?srsltid=AfmBOoowGT9PaMW5Y2F3DXeQb5KNFgYoDb9hG1RmfDCb4zkXGyuo_dVZ.
  28. “Land Valuation,” Iowa Real Property Appraisal Manual, Iowa Department of Revenue, Accessed May 4, 2025, https://revenue.iowa.gov/taxes/tax-guidance/property-tax/iowa-real-property-appraisal-manual.
  29. “Rollback Rates & Levies,” Des Moines County, Accessed June 19, 2025, https://desmoinescounty.iowa.gov/assessor/rollback_rate_levies/.
  30. “Property Tax & Tax Replacement,” Iowa Department of Revenue, Accessed June 19, 2025, https://dom.iowa.gov/local-government/property-tax-tax-replacement.
  31. “PV Capacity Factors,” Energy Markets & Policy, Berkeley Lab, Accessed June 8, 2025, https://emp.lbl.gov/pv-capacity-factors.
  32. “AY 2023 Agricultural Productivity Per Acre Values,” Iowa Department of Revenue, Accessed Jun. 1, 2025, https://revenue.iowa.gov/media/100/download?inline.
  33. “Iowa County Summary Highlights 2022,” Census of Agriculture, U.S. Department of Agriculture, Accessed Jun. 1, 2025, https://www.nass.usdagov/Publications/AgCensus/2022/Full_Report/Volume_1,_Chapter_2_County_Level/Iowa/st19_2_001_001.pdf..
  34. Bradley Miller, “County Weighted Average CSR2,” Iowa State University, Accessed Jun. 1, 2025, https://www.agron.iastate.edu/glsi/soil-interpretations-images/county-weighted-average-csr2/.
  35. “Iowa County Summary Highlights 2022,” Census of Agriculture, U.S. Department of Agriculture, Accessed Jun. 1, 2025, https://www.nass.usda.gov/Publications/AgCensus/2022/Full_Report/Volume_1,_Chapter_2_County_Level/Iowa/st19_2_001_001.pdf.
  36. Bradley Miller, “County Weighted Average CSR2,” Iowa State University, Accessed Jun. 1, 2025, https://www.agron.iastate.edu/glsi/soil-interpretations-images/county-weighted-average-csr2/.
  37. “Iowa Property Tax Rollback Adjustments,” Iowa Department of Revenue, Accessed Jun. 1, 2025, https://www.legis.iowa.gov/docs/publications/FCTA/1460458.pdf.
  38. Iowa Administrative Bulletin, Vol. XLVII, Published Dec. 11, 2024, p. 5893, https://www.legis.iowa.gov/docs/aco/bulletin/12-11-2024.pdf.
  39. Iowa Code § 437A.7.
  40. 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.
  41. 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.
  42. 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.
  43. Keegan Turnbough, “Dubuque Fire Department unveils new $1.4 million ladder truck,” Feb 3 2026, https://www.kcrg.com/2026/02/03/dubuque-fire-department-unveils-new-14-million-ladder-truck/.
  44. National Education Association, “Educator Pay Data 2025,” https://www.nea.org/resource-library/educator-pay-and-student-spending-how-doesyour-state-rank; United States Bureau of Labor Statistics, “EMPLOYER COSTS FOR EMPLOYEE COMPENSATION – JUNE 2025,” September 12 2025, https://a8d50b36.delivery.rocketcdn.me/wp-content/uploads/28th-annual-highway-report.pdf.
  45. United States Bureau of Labor Statistics, “25-4022 Librarians and Media Collections Specialists,” Occupational Employment and Wages, May 2023, https://www.bls.gov/oes/2023/may/oes254022.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.
  46. Libbie Randall, “Dozens of Iowa school districts asking voters to fund building updates this election,” KCRG ABC, Oct 27 2025, https://www.kcrg.com/2025/10/27/dozens-iowa-school-districts-asking-voters-fund-building-updates-this-election/.

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, “Property Tax Administrator’s Manual,” Accessed Feb. 20, 2025, https://www.revenue.state.mn.us/property-tax-administrators-manual (Module 3, p. 25).
  7. Minnesota Department of Revenue, “Wind Energy Production Tax,” Accessed Feb. 20, 2025, https://www.revenue.state.mn.us/wind-energy-production-tax.
  8. Minnesota Department of Revenue, “Glossary,” accessed Feb. 2020, 2025, https://www.revenue.state.mn.us/glossary.
  9. Minnesota Department of Revenue, “Solar Energy Production Tax,” Accessed Feb. 20, 2025, https://www.revenue.state.mn.us/solar-energy-production-tax.
  10. 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.
  11. National Renewable Energy Laboratory, Using Wind And Solar To Reliably Meet Electricity Demand, May 15, https://www.nrel.gov/docs/fy15osti/63038.pdf.
  12. 2024 Minnesota Statute 272.028 Payment in Lieu of Production Tax; Wind Energy Generation Facilities, https://www.revisor.mn.gov/statutes/cite/272.028.
  13. 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.
  14. Email correspondence with Jesse Larson. October 28, 2024. State Assessed Property Section, Revenue Tax Specialist Sr. sa.property@state.mn.us.
  15. 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.
  16. 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.
  17. 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.
  18. Erin Hassanzadeh, “Minnesota company helps produce electric-powered firetrucks,” CBS News, February 1 2024, https://www.cbsnews.com/minnesota/news/electric-firetruck-rosenbauer-rtx/.
  19. Max Nesterak, “St. Paul on the hook for $1.8 million electric fire truck after federal funding fell through,” August 20 2024, https://minnesotareformer.com/2024/08/20/st-paul-on-the-hook-for-1-8-million-electric-fire-truck-after-federal-funding-fell-through/.
  20. National Education Association, “Educator Pay Data 2025,”https://www.nea.org/resource-library/educator-pay-and-student-spending-how-doesyour-state-rank; United States Bureau of Labor Statistics, “EMPLOYER COSTS FOR EMPLOYEE COMPENSATION – JUNE 2025,” September 12 2025, https://a8d50b36.delivery.rocketcdn.me/wp-content/uploads/28th-annual-highway-report.pdf.
  21. United States Bureau of Labor Statistics, “25-4022 Librarians and Media Collections Specialists,” Occupational Employment and Wages, May 2023, https://www.bls.gov/oes/2023/may/oes254022.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.
  22. MinnPost, “In northern Minnesota, school referendums seek budget, building fixes,” October 29 2025, https://www.minnpost.com/greaterminnesota/2025/10/in-northern-minnesota-school-referendums-seek-budget-building-fixes/.

Nebraska


Click to download the Nebraska policy brief
  1. Nebraska Department of Revenue, “Nameplate Capacity Tax FAQ,” accessed Dec. 22, 2024, https://revenue.nebraska.gov/about/frequently-asked-questions/nameplate-capacity-tax-faq.
  2. Nebraska Legislature, “Nebraska Revised Statute 77-103,” Accessed Mar. 9, 2025, https://www.nebraskalegislature.gov/laws/statutes.php?statute=77-103.
  3. David C. Levy & Lee E. Greenwald, “Impacts of Wind and Solar Energy Development on Property Taxes and Rural Economies in Nebraska,” Baird Holm LLP (2023), https://issuu.com/bairdholm/docs/impact_of_wind_and_solar_energy_development_on_pro?fr=xKAE9_zU1NQ, p. 5, Accessed Mar. 9, 2025.
  4. NMPP Energy, “Understanding Energy Capacity and Capacity Factor,” Published Jan. 29, 2021, Accessed Mar. 9, 2025, https://www.nmppenergy.org/energy-education/understanding-energy-capacity-and-capacity-factor.
  5. Interview with John Hansen, Nebraska Farmers Union President, Dec. 20, 2024; and Nebraska Legislature, “Nebraska Revised Statute 77-6201,” Accessed Mar. 9, 2025, https://nebraskalegislature.gov/laws/statutes.php?statute=77-6201.
  6. Nebraska Department of Revenue, “Nameplate Capacity Tax FAQ,” Accessed Dec. 22, 2024, https://revenue.nebraska.gov/about/frequently-asked-questions/nameplate-capacity-tax-faq.
  7. REVE, “Ørsted starts construction of 298 MW Nebraska wind power project,” Published Oct. 28, 2020, Accessed Mar. 9, 2025, https://www.evwind.es/2020/10/28/orsted-starts-construction-of-298-mw-nebraska-wind-power-project/77908.
  8. 2024 Nebraska Revised Statutes, “Chapter 77 - Revenue and Taxation 77-6203 - Nameplate capacity tax; annual payment; exemptions; Department of Revenue; duties; owner; file report; interest; penalties,” https://law.justia.com/codes/nebraska/chapter-77/statute-77-6203/.
  9. Nebraska Department of Revenue, “Nameplate Capacity Tax FAQ,” accessed Dec. 22, 2024, https://revenue.nebraska.gov/about/frequently-asked-questions/nameplate-capacity-tax-faq.
  10. Nebraska Legislature, “Neb. Rev. Stat. § 77-6204(3),” Accessed Mar. 9, 2025, https://nebraskalegislature.gov/laws/statutes.php?statute=77-6204.
  11. Directive 24-3: Assessment of Renewable Energy Generation Facilities, Nebraska Department of Revenue, Published Sep. 30, 2024, Accessed Mar. 9, 2025, https://revenue.nebraska.gov/sites/default/files/doc/pad/legal/dir24-3.pdf.
  12. Nebraska Department of Revenue, “Nebraska Property Assessment FAQs,” https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-property-assessment-faqs, Accessed June 2, 2025.
  13. Ruth A. Sorensen, “2022 Annual Report,” Nebraska Department of Revenue Property Assessment Division. Published March 28 2023. https://nebraskalegislature.gov/FloorDocs/108/PDF/Agencies/Revenue__Department_of/476_20230330-154956.pdf.
  14. Nebraska Department of Revenue, “Special Valuation of Agricultural or Horticultural Land,” June 2021, https://revenue.nebraska.gov/sites/default/files/doc/pad/info/Special_Valuation_of_Agri_and_Hort_Land.pdf.
  15. Nebraska Administrative Code, “Title 350 - Nebraska Department of Revenue, Property Assessment Division; Chapter14 – Agricultural Land and Horticultural Land Assessment Regulations.” Published March 25 2009. https://revenue.nebraska.gov/sites/default/files/doc/legal/regs/pad/Chapter14_Agricultural_Land_Assessment_3-15-2009.pdf.
  16. Nebraska Legislature, “Neb. Rev. Stat. § 77-201(2),” Accessed June 3, 2025 https://nebraskalegislature.gov/laws/statutes.php?statute=77-201.
  17. Nebraska Department of Revenue, “Directive 24-1: Real Property Tax Credit and Tax Statements Calculations,” Published Sep. 13, 2024, Accessed Mar. 9, 2025, https://revenue.nebraska.gov/sites/default/files/doc/pad/legal/dir_24-1_Real_Property_Tax_Credit.pdf; and Nebraska Department of Revenue, “Directive 24-2: School District Property Tax Relief Credit (SDPTRC) and Tax Statement Calculations,” Published Sep. 12, 2024, Accessed Mar. 9, 2025, https://revenue.nebraska.gov/sites/default/files/doc/pad/legal/dir_24-2_School_District_Property_Tax_Relief_Credit.pdf.
  18. Nebraska Legislature, “Neb. Rev. Stat. § 77-4212(4)(a),” Accessed Mar. 9, 2025, https://nebraskalegislature.gov/laws/statutes.php?statute=77-4212and Nebraska Legislature, “Neb. Rev. Stat. § 77-7305(5),” Accessed Mar. 9, 2025, https://nebraskalegislature.gov/laws/statutes.php?statute=77-7305.
  19. Nebraska Legislature, “Neb. Rev. Stat. § 77-6203(2)(a),” Accessed Mar. 9, 2025, https://nebraskalegislature.gov/laws/statutes.php?statute=77-6203.
  20. Nebraska Legislature, “Neb. Rev. Stat. § 77-202(1)(a),” Accessed Mar. 9, 2025, https://nebraskalegislature.gov/laws/statutes.php?statute=77-202.
  21. Nebraska Legislature, “Neb. Rev. Stat. § 70-601,” Accessed Mar. 9, 2025, https://nebraskalegislature.gov/laws/statutes.php?statute=70-601.
  22. See also David C. Levy, “Public Power District Was Not Liable,” Baird Holm LLP, Published Aug. 26, 2014, Accessed Mar. 9, 2025, https://www.bairdholm.com/blog/public-power-district-was-not-liable-for-property-taxes-on-land-it-leased-for-commercial-and-residential-uses-because-it-paid-in-lieu-of-taxes/.
  23. Nebraska Legislative Research Office, “Payments in Lieu of Taxes: Who Pays and How Much?”, LRO Snapshot, Published April 2022, Accessed Mar. 9, 2025, https://nebraskalegislature.gov/pdf/reports/research/snapshot_payments_2022.pdf.
  24. U.S. Energy Information Administration, “Nebraska: State Profile and Energy Estimates,” Updated Aug. 15, 2024, Accessed Mar. 9, 2025, https://www.eia.gov/state/analysis.php?sid=NE.
  25. Peter F. Biedenweg, “Propelling Nebraska’s Wind Power,” Nebraska Law Review, Published Jun. 15, 2024, Accessed Mar. 9, 2025, https://lawreview.unl.edu/propelling-nebraskas-wind-power/.
  26. Eric Thompson, “The Economic and Tax Revenue Impact of the Nebraska Wind Energy Industry,” Bureau of Business Research at the University of Nebraska - Lincoln, Published Dec. 30, 2014, Accessed Mar. 9, 2025, shttps://digitalcommons.unl.edu/cgi/viewcontent.cgi?article=1048&context=bbrpub.
  27. Eric Thompson, “The Economic and Tax Revenue Impact of the Pierce County Energy Center,” Bureau of Business Research at the University of Nebraska - Lincoln, Published Jul. 6, 2024, Accessed Mar. 9, 2025, https://business.unl.edu/research/bureau-of-business-research/bureau-reports/documents/Pierce_County_Solar_Economic_Impact_Memo_07062024.pdf.
  28. Directive 24-3: Assessment of Renewable Energy Generation Facilities, Nebraska Department of Revenue, Published Sep. 30, 2024, Accessed Mar. 9, 2025, https://revenue.nebraska.gov/sites/default/files/doc/pad/legal/dir24-3.pdf.
  29. Interviews with Jane Klassen, Deputy Assessor of Boone County, Nebraska (Jan. 8, 2025) and Kamisah O’Donnell, Senior Tax Specialist, Property Assessment Division, Nebraska Department of Revenue (Jan. 8, 2025).
  30. Neb. Rev. Stat. § 77-6203(4).
  31. Nameplate Capacity Tax FAQ, Nebraska Department of Revenue, accessed June 10, 2025. https://revenue.nebraska.gov/about/frequently-asked-questions/nameplate-capacity-tax-faq.
  32. Neb. Rev. Stat. § 77-1359(1)(b).
  33. David Levy, “Nebraska Department of Revenue’s Directive 24-3 Clarifies Taxation Updates for Renewable Energy Developers,” Baird Holm LLP, Published Oct. 8, 2024, Accessed Mar. 9, 2025, shttps://www.bairdholm.com/blog/nebraska-department-of-revenues-directive-24-3-clarifies-taxation-updates-for-renewable-energy-developers/.
  34. Jim Jansen, “Nebraska Farm Real Estate Report,” University of Nebraska - Lincoln Center for Agricultural Profitability. Last updated March 12 2025, https://cap.unl.edu/realestate/.
  35. David C. Levy & Lee E. Greenwald, “Impacts of Wind and Solar Energy Development on Property Taxes and Rural Economies in Nebraska,” Baird Holm LLP, Published 2023, Accessed Mar. 9, 2025, https://issuu.com/bairdholm/docs/impact_of_wind_and_solar_energy_development_on_pro?fr=xKAE9_zU1NQ.
  36. Elizabeth Rembert, “Here’s how Nebraska funds its public schools. It involves a lot of ‘bells and whistles,’” Nebraska Public Radio, Published May 2, 2023, Accessed Mar. 9, 2025, https://nebraskapublicmedia.org/en/news/news-articles/heres-how-nebraska-funds-its-public-schools-it-involves-a-lot-of-bells-and-whistles/.
  37. Educational Service Unit #2, “Nebraska ESUs”, https://www.esu2.org/about-educational-service-unit-2/nebraska-esus/, Accessed June 1, 2025.
  38. Nebraska Department of Revenue, Property Assessment of Division, “SCHOOL DISTRICT REFERENCE LIST -- Effective for JULY 2020 - JUNE 2021,” June 12 2020, https://revenue.nebraska.gov/sites/default/files/doc/pad/research/esu/School_District_Reference_List_2020-2021.pdf, Accessed June 1, 2025.
  39. GWorks, “Saunders County, Nebraska,” accessed Feb. 18, 2025, https://saunders.gworks.com/.
  40. Center for Agricultural Profitability, Department of Agricultural Economics, University of Nebraska, “Nebraska Farm Real Estate Report,” accessed June 3, 2025, https://cap.unl.edu/realestate/.
  41. Center for Agricultural Profitability, Department of Agricultural Economics, University of Nebraska, “Nebraska Farm Real Estate Report,” accessed June 3, 2025, https://cap.unl.edu/realestate/.
  42. 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 fromhttps://thenounproject.com/search/icons/?q=firetruck.
  43. 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.
  44. 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.
  45. 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.
  46. 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.
  47. Lincoln (NE) Fire & Rescue Welcomes New $1.08M Ladder Truck,” Fire Apparatus Magazine, April 10 2023, https://www.fireapparatusmagazine.com/fire-apparatus/ladder-trucks/lincoln-ne-fire-rescue-welcomes-new-1-08m-ladder-truck/; Jartavius Edmond, “City Council approves new upgrades for Kearney Volunteer Fire Department,” June 11 2025, https://www.ksnblocal4.com/2025/06/11/city-council-approves-new-upgrades-kearney-volunteer-fire-department/.
  48. National Education Association, “Educator Pay Data 2025,” https://www.nea.org/resource-library/educator-pay-and-student-spending-how-doesyour-state-rank; United States Bureau of Labor Statistics, “EMPLOYER COSTS FOR EMPLOYEE COMPENSATION – JUNE 2025,” September 12 2025, https://a8d50b36.delivery.rocketcdn.me/wp-content/uploads/28th-annual-highway-report.pdf.
  49. United States Bureau of Labor Statistics, “25-4022 Librarians and Media Collections Specialists,” Occupational Employment and Wages, May 2023, https://www.bls.gov/oes/2023/may/oes254022.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.
  50. Carol Bryant, “G.I. Public Schools Superintendent Matt Fisher gives presentation about 3-phase facility plan,” Central Nebraska Today, Feb 13 2026, https://www.centralnebraskatoday.com/2026/02/13/g-i-public-schools-superintendent-matt-fisher-gives-presentation-about-3-phase-facility-plan/#:~:text=The%20first%20project%20for%20Phase,Phase%203.

Ohio


Click to download the Ohio policy brief
  1. Washburn, B, General Information. County Auditor Website, Pickaway County, Ohio https://auditor.pickawaycountyohio.gov/Posts?category=Current%20Agricultural%20Use%20Valuation%20(CAUV).
  2. Ohio Farm Bureau, “CAUV” (accessed Feb. 1, 2025), https://ofbf.org/tag/cauv/.
  3. EXPLANATION OF THE CALCULATION OF VALUES FOR TAX YEAR 2024. July 25, 2024. Ohio Department of Taxation, “Current Agricultural Use Value (CAUV)” (accessed Feb. 1, 2025), https://tax.ohio.gov/government/real-state/cauv.
  4. Ohio Laws and Administrative Rules, “Section 5727.01 | Public utilities definitions,” Ohio Revised Code, Title 57 Taxation, Chapter 5727 Public Utilities, https://codes.ohio.gov/ohio-revised-code/section-5727.01.
  5. Dylan Borchers, Kara Herrnstein and William Liss, “Qualified Energy Project Tax Abatements for Ohio Solar Projects,” Brucker Graydon, November 2023, https://www.brickergraydon.com/assets/htmldocuments/Resource-Center/Solar/QEP-White-Paper.pdf.
  6. Dylan Borchers et al, “Qualified Energy Project Tax Abatements for Ohio Solar Projects,” Bricker Graydon (Nov. 2023), www.brickergraydon.com/assets/htmldocuments/Resource-Center/Solar/QEP-White-Paper.pdf.
  7. ORC 5727.75(B)(1); Ohio Department of Development, “Qualified Energy Project Tax Exemption” (accessed Feb. 2, 2025), https://development.ohio.gov/business/state-incentives/qualified-energy-project-tax-exemption.
  8. County Commissioners Association of Ohio, “Commissioners’ Manual For Renewable Energy Generation Facilities: Siting And Taxation Of Certain Wind And Solar Projects” (Dec. 2021),https://ccao.org/aws/CCAO/pt/sp/manuals-handbooks.
  9. Gilbert Michuad et al., “Impact Analysis of the Ohio Pilot Program,” Chambers for Innovation and Clean Energy, p. 7-8 (2024) https://static1.squarespace.com/static/56a8596376d99c0164fc16bd/t/67238431ed32fc4f30c7f56a/1730380856677/V2+Final+Full+Report_Impact+Analysis+of+the+Ohio+PILOT+Program+2024.pdf.
  10. County Commissioners Association of Ohio, “Commissioners’ Manual For Renewable Energy Generation Facilities: Siting And Taxation Of Certain Wind And Solar Projects” (Dec. 2021), https://ccao.org/aws/CCAO/pt/sp/manuals-handbooks.
  11. Michaud et. al., Chambers for Innovation and Clean Energy, IMPACT ANALYSIS OF THE OHIO PILOT PROGRAM, 2024 https://static1.squarespace.com/static/56a8596376d99c0164fc16bd/t/67238431ed32fc4f30c7f56a/1730380856677/V2+Final+Full+Report_Impact+Analysis+of+the+Ohio+PILOT+Program+2024.pdf.
  12. “Commissioners’ Manual For Renewable Energy Generation Facilities,” p. 23
  13. Ohio Department of Taxation, “Annual Report Fiscal Year 2023,” https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/communications/publications/annual_reports/2023annualreport.pdf (p. 135).
  14. 3.06 Comparing Pilot Revenues To Property Taxes, Chapter 14 Local Property Taxes, Commissioners’ Manual For Renewable Energy Generation Facilities: Siting And Taxation Of Certain Wind And Solar Projects https://www.ccao.org/aws/CCAO/asset_manager/get_file/712778?ver=0.
  15. Id; Borchers et al., supra note 17.
  16. Ohio Department of Taxation, Real Property Taxation in Ohio (2009),https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/communications/publications/property_tax_real_property.pdf.
  17. Ohio Department of Taxation, “Real Property Tax - General,” https://tax.ohio.gov/help-center/faqs/real-property-tax-general/real-property-tax--general.
  18. House Bill 920: Ohio’s Unique Method for Controlling Tax Increases (p. 3 footnote) http://www.oepiohio.org/wp-content/uploads/2023/12/OEPIHB-920-Explanation-Revised.FINAL-SG.pdf.
  19. Garrett Watson, “States Should Continue to Reform Taxes on Tangible Personal Property,” Tax Foundation (Aug. 6, 2019), https://taxfoundation.org/research/all/state/tangible-personal-property-tax/.
  20. Ohio Department of Taxation, “Public Utility Property” (accessed Feb. 4, 2025), https://tax.ohio.gov/help-center/faqs/public-utility-property.
  21. ORC 5727.01
  22. Ohio Department of Taxation, “Instructions and Valuation Procedures for Filing Ohio Public Utility Property Tax Reports,” https://dam.assets.ohio.gov/image/upload/v1739290822/tax.ohio.gov/forms/public_utility_property/2025/pupp-instructions.pdf.
  23. Ohio Laws and Administrative Rules, “Section 5703-3-11 | Tangible personal property tax; “true value” or “302” computation,” Ohio Revised Code, Chapter 5703-3 Property Tax, https://codes.ohio.gov/ohio-administrative-code/rule-5703-3-11.
  24. Keven Kuhns & Jason Mumma, “Public Utility Personal Property Tax: Basic Overview,” Ohio Department of Taxation, Excise & Energy Tax Division (May 2016), https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/research/vta/may2016/session%201.pdf.
  25. Ohio Department of Tax, “Property Tax - Public Utility Property” (2008), https://dam.assets.ohio.gov/image/upload/tax.ohio.gov/communications/publications/property_tax_public_utility_property.pdf.
  26. Livengood, M. General Information - County Auditor Website, Washington County, Ohio, Accessed 1 Jan. 2025. https://auditorwashingtoncountyohio.gov/Posts.
  27. “Section 5713.34: Portion of Tax Savings on Converted Lands May Be Recouped.” - Ohio Revised Code | Ohio Laws, codes.ohio.gov/ohio-revisedcode/section-5713.34.
  28. Eric Romich & Chris Bruynis, Ohioline, “Renewable Energy Policy Series: The Effect of Renewable Energy Projects on Current Agricultural Use Value” (Mar. 28, 2012), https://ohioline.osu.edu/factsheet/CDFS-4003-12.
  29. See e.g., Caitlin Forsha, Highland County Press, “County Invoicing $373K in Recoupment for Land Taken Out of CAUV Due to Solar Development” (Jan. 24, 2024).
  30. See Aaron Churchill, “Ohio’s New School Funding Formula: An Introduction,” Thomas B. Fordham Institute (Jan. 26, 2023), https://fordhaminstitute.org/ohio/commentary/ohios-new-school-funding-formula-introduction.
  31. Michaud et. al., Chambers for Innovation and Clean Energy, IMPACT ANALYSIS OF THE OHIO PILOT PROGRAM, 2024 https://static1.squarespace.com/static/56a8596376d99c0164fc16bd/t/67238431ed32fc4f30c7f56a/1730380856677/V2+Final+Full+Report_Impact+Analysis+of+the+Ohio+PILOT+Program+2024.pdf.
  32. County Commissioners Association of Ohio, “Commissioners’ Manual For Renewable Energy Generation Facilities: Siting And Taxation Of Certain Wind And Solar Projects” (Dec. 2021), https://ccao.org/aws/CCAO/pt/sp/manuals-handbooks.

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.
  28. Email correspondence with Jesse Larson. October 28, 2024. State Assessed Property Section, Revenue Tax Specialist Sr.sa.property@state.mn.us.
  29. City of Franklin, “CITY OF FRANKLIN SIGNS CONTRACT FOR PURCHASE OF TWO NEW FIRE TRUCKS FOR THE FRANKLIN FIRE DEPARTMENT,” December 2024, https://www.franklinwi.gov/Files/PressReleases/City-of-Franklin-Signs-3.2-Million-Fire-Truck-Purchase-Agreement-12-18-2024pdf#:~:text=On%20December%2017%2C%20the%20City%20of%20Franklin,Pierce%20Manufacturing%2C%20a%20subsidiary%20of%20Oshkosh%20Corporation.
  30. 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.
  31. 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.
  32. 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.