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Property Tax › Renewable Energy › Solar Energy

Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending... more +
Property Taxes are taxes levied against the owner of property located within a particular jurisdiction. Property taxes are often used to refer to taxes on real property. Property taxation schemes vary depending on the country or jurisdiction.  However, a popular system involves a government assessment of the value of a property and a rate based on a proportion of the assessed value. A property may be subject to taxation by multiple taxing entities.  less -
Pullman & Comley - For What It May Be Worth

Solar Property Tax Exemptions Granted by Connecticut Tax Court

Pullman & Comley - For What It May Be Worth on

In two recent decisions, Connecticut Tax Court Presiding Judge Matthew Budzik found that three facilities consisting of solar panels and related equipment were entitled to property tax exemptions pursuant to Connecticut...more

Harris Beach Murtha PLLC

Assessors Must Use Uniform Assessment Model for Solar and Wind Facilities in Upcoming Tax Year

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On May 30, 2025, the Third Department confirmed an automatic stay of the Albany Court Supreme Court’s decision in Airey v State, making it clear assessors are required to utilize the state-wide uniform assessment model for...more

Farrell Fritz, P.C.

Real Property Taxation of Solar and Wind Energy Systems in New York State Update: Court Declares RPTL § 575-b Unconstitutional in...

Farrell Fritz, P.C. on

In a Decision and Order rendered March 4, 2025, Albany County Supreme Court struck down as unconstitutional Section 575-b of the Real Property Tax Law, in the matter of Airey, et al. v. State of New York, et al. (Index No....more

Pullman & Comley - For What It May Be Worth

Connecticut Uniform Capacity Tax Bills for Solar PV, BESS Heard

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Two bills that aim to advance the concept of a uniform capacity tax for solar photovoltaic (PV) systems and battery energy storage systems (BESS) were the subject of a public hearing before the Connecticut General Assembly’s...more

Pullman & Comley, LLC

Final Solar PV Uniform Capacity Tax Study Released

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Pursuant to Public Act No. 24-31, the Connecticut General Assembly required the Department of Energy and Environmental Protection (DEEP) in consultation with the Office of Policy and Management (OPM) to “conduct a study...more

Ward and Smith, P.A.

What Landowners Need to Know About Solar Farm Leases in North Carolina

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In 2007, the North Carolina General Assembly established the Renewable Energy Efficiency Portfolio Standards ("Standards"), which required that all investor-owned utilities in the state obtain 12.5% of their energy needs from...more

Farrell Fritz, P.C.

Real Property Taxation of Solar and Wind Energy Systems in New York State: Update

Farrell Fritz, P.C. on

An earlier Tax Tracker discussed the appraisal methodology for solar and wind energy projects in New York State under Section 575-b of the Real Property Tax Law: Real Property Taxation of Solar and Wind Energy Systems In New...more

Husch Blackwell LLP

Missouri Solar Developers Without Clear Direction on Property Tax Abatement Through Enhanced Enterprise Zones

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Enhanced Enterprise Zones (EEZs)- Local governments establish Enhanced Enterprise Zones as an economic development tool to attract new businesses to the area or to incentivize existing businesses to expand....more

Farrell Fritz, P.C.

Real Property Taxation of Solar and Wind Energy Systems in New York State

Farrell Fritz, P.C. on

In 2019, the New York State Legislature enacted the Climate Leadership and Community Protection Act (“CLCPA”), which requires New York State to rapidly decrease greenhouse emissions and scale up renewable energy capacity....more

Pullman & Comley - For What It May Be Worth

New Approach to Taxation of Solar Facilities Proposed in Connecticut

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The inconsistent property tax treatment of solar photovoltaic (PV) systems by Connecticut municipalities has created impediments to their development.  These impediments run counter to the State’s policies seeking to promote...more

Farella Braun + Martel LLP

Battery Energy Storage Systems Integrated in Solar Facilities To Receive Tax Incentives

Farella Braun + Martel LLP on

Intermittency is one of the largest issues impeding increased reliance on energy from utility-scale renewable energy generation sources such as wind and solar. Battery energy storage systems (“BESSs”) can alleviate concerns...more

Pierce Atwood LLP

NY Appellate Court Enforces 60-Day Deadline for Local Governments to Require PILOT Agreements from Solar Developers

Pierce Atwood LLP on

Decision binding on all local state taxing authorities - The Appellate Division of the New York courts has affirmed that a local governmental taxing authority must notify a solar project developer within 60 days from when...more

Farella Braun + Martel LLP

Unpacking California Solar Taxation: What to Know During Development

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Development of solar projects in California has been spurred by California’s renewable portfolio standard (RPS), which requires that 60% of retail electricity sales must be served by renewable resources by 2030 and requires...more

Dickinson Wright

Exempt Now and Forever More? Not So, Taxpayer

Dickinson Wright on

Like many states, Florida has enacted a renewable energy device exemption legislation that is intended to incentivize construction of residential, building and utility size solar and wind farms....more

Mitchell, Williams, Selig, Gates & Woodyard,...

Taxation/Valuation of Solar Panels: Arizona Court Addresses Assessment Issues

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The Supreme Court of Arizona addressed in a March 16th opinion whether the Arizona Department of Revenue (“ADOR”) or County assessors are authorized to value solar panels owned by taxpayers and leased to residential and...more

Mitchell, Williams, Selig, Gates & Woodyard,...

Solar Energy Generating Systems: Judicial Challenge of California County's Tax Assessment

Mitchell, Williams, Selig, Gates & Woodyard,... on

California’s Fourth District Court of Appeals considered the validity of the assessment methodology used by the San Bernardino County Assessor to calculate the annual tax on solar properties. See Luz Solar Partner Ltd., III...more

Dickinson Wright

Nevada's Renewable Energy Program Getting The Partial Abatements/Exemptions

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Nevada enacted a Renewable Energy Tax Abatement program in 2009, which it operates under the Governor’s Office of Energy (“GOE”). For eligible renewable energy facilities, the program awards partial abatements for sales and...more

Shumaker, Loop & Kendrick, LLP

Solar Industry Update:  What’s on the Back of My Ballot? What Amendment 4 Is All About

Shumaker, Loop & Kendrick, LLP on

If you vote by mail, then you’ve likely already received your August 30 primary ballot with a proposed amendment to the Florida constitution on the back. It is Amendment 4, and it is the only amendment on the primary ballot....more

Allen Matkins

Renewable Energy Update - January 2016 #2

Allen Matkins on

Renewable Energy Focus - Clean Energy Got a Record $330 Billion in Investment Last Year - Fortune - Jan 14 Despite the plunge in oil prices, investors and governments around the world put $330 billion into clean...more

Mintz - Energy & Sustainability Viewpoints

Federal Housing Administration Move on PACE Showcases Program’s Possible Impact

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On August 24, President Obama directed the Federal Housing Administration (FHA) to allow homeowners to purchase and refinance properties with Property Assessed Clean Energy (PACE) loans when those loans are subordinated to an...more

Best Best & Krieger LLP

SB 871 Bumps Back Repeal of Solar Energy Exclusion by Eight Years

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Solar Energy Systems Will Continue to Be Excluded from Full Cash Value of Real Property - A new law extending the exclusion of solar energy systems from affecting the full cash value of real property for taxation...more

Akin Gump Strauss Hauer & Feld LLP

IRS Creates Narrow Distributed Generation Wind Opportunity for REITs

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The IRS has opened the door a crack for real estate investment trusts (REITs) to be the lessors of wind projects. To qualify as a REIT, a corporation must satisfy a series of complicated tests that require the...more

Nexsen Pruet, PLLC

Weekly Update from the SC State House - May 2014: The House joined the Senate for a Joint Assembly on Wednesday to elect a number...

Nexsen Pruet, PLLC on

Details from Each Chamber: HOUSE - The House worked through the Calendar this week, joining the Senate for a Joint Assembly on Wednesday to elect a number of judges. Tuesday, the House cleared some of their...more

Mintz

Proposed Rules Would Offer REIT Status to Certain Solar Assets

Mintz on

The modified “flow-through” tax treatment afforded to REITs depends on the entity’s ability to meet certain asset and income-based tests, all of which in turn key off of the definition of “real estate.” ...more

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