Solar and Wind Energy
September 19, 2012
NC DOR
Michael Brown
Dave Duty
Where Are We Currently?
N.C. Wind Projects Stalled; Buyers,
Activists Blamed
• Stalled projects:
- Invenergy has yet to apply for a state permit for its Hales
Lake project of more than 100 turbines in Camden and
Currituck counties.
- In Beaufort County, the Pantego project, consisting of 49
turbines, is on indefinite hold as further studies are done
on migrating swans and geese.
- In Pasquotank County, - Atlantic Wind LLC's 150-turbine
farm - has yet to begin construction because the company
is waiting to find a buyer of the electricity it would produce.
• Source: PilotOnline.com, Aug. 4, 2012
Transporting the Blades
Wind Power Facts
• Tower height: range from 200 to 300 feet
• Blade length: range from 66 to 130 feet, or more,
usually having three blades
• A 1.5 MW turbine is 260 ft. tall. The rotor assembly
(blades and hub) weighs 48, 000 lbs. The nacelle,
generator component weights 115,000 lbs. The
concrete for the tower is 58, 000 lbs. of reinforcing
steel and 250 cubic yards of concrete. The base is 50
feet in diameter and 8 ft. thick near the center.
• Source: Wikipedia
Source: http://www.appstate.edu/~js77542/REI-Broyhill-wind.html
Example Solar Farm
• South Robeson Farm Project – 6.4 MW
• Rowland, Robeson NC
• Output - South Robeson produces
approximately 8,880 MWh of electricity a year,
which is the same amount of energy used by
1,000 average homes in North Carolina.
Robeson County
Robeson County
Street Overpass in Raleigh
Business Rooftops
Residential
Government/Private Venture
Market Value
• Value the land as commercial property using
your schedule of values from your most recent
reappraisal. Add any value for improvements
made to the land.
Present-Use Value
Business Entity Ownership Issue
• For property owned by a business entity that
may convert some of the property to a solar
farm the “principal business” requirement still
applies.
• So, the income from the farming and solar
farm may need to be reviewed to determine if
the property still qualifies for present-use
value.
Present-Use Value
Assuming Property is in PUV
• Land that is in present-use value program and
the land is sold to a non-qualifying owner the
rollback will be due.
• Land is no longer in production of agricultural,
horticultural or forest land the rollback will be
due. This could be any fenced off area or base
area of wind turbine.
Solar Farming, Sheep and
Present-Use Value
• Can sheep and solar farms exist in present-use
value?
• If the land that is converted to a solar farm
and stays in production raising sheep, then
our opinion is yes.
• This is to be reviewed on a case by case basis.
• Other animals may qualify, currently we are
only aware of situations where sheep are
being used.
Just to Clarify the Issue.
• Solar panels are high enough off the ground
for animals to freely graze under.
• Fencing is around the perimeter of the solar
farm is okay. Fencing which prevents the
animals from grazing under the panels is not.
• This only relates to production, assuming that
all other requirements of PUV have been met.
Solar Farms and Sheep
Solar Farms and Sheep
Contact Information
NC Department of Revenue
919.733.7711
Michael Brown
michael.brown@dornc.com
David Duty
david.duty@dornc.com