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Property Tax › Solar Energy › Tax Exemptions

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

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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

Pullman & Comley - For What It May Be Worth

Select Connecticut Property Tax Bills Advance

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With the Connecticut General Assembly in the home stretch of the 2025 legislative session, the following noteworthy property tax bills have been voted out of committee for consideration and possible action by both chambers of...more

Farrell Fritz, P.C.

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

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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

Husch Blackwell LLP

Missouri Solar Developers Explore Chapter 100 Incentives After Supreme Court Ruling

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Over the past decade, Missouri has experienced steady growth in utility-scale solar projects and developers have benefited from a property tax exemption under Section 137.100(10) of the state’s tax code. Since the statutory...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

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

Solar Power Facility: Massachusetts Appellate Court Addresses Applicability of Personal Property Tax Exemption

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The Appeals Court of Massachusetts (“Court”) addressed in a September 21st Opinion whether a Massachusetts property tax exemption was applicable to a solar photovoltaic facility (i.e., “Solar Power Facility”). See PelleVerde...more

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

Residential/Mixed-Use Solar Energy Systems: Virginia Enacts Property Tax Exemption

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The Virginia Legislature passed and the Governor signed S686 which provides a property tax exemption for residential and mixed-use solar energy systems up to 25 kilowatts in size. S686 creates a separate class of...more

Troutman Pepper Locke

California Clarifies Property Tax Exclusion for Solar Projects in Partnership Flips

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On September 30, California Governor Gavin Newsom signed Senate Bill 267 (Bill) into law, preserving the property tax break (the solar exclusion) for partnership flips that own solar energy projects. Under the Bill, the solar...more

Foley Hoag LLP - Energy & Climate Counsel

Massachusetts Wind, Solar, Energy Storage and Fuel Cell Property Tax Reform Enacted as Part of Climate Bill

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Following up on our prior post on this topic here, now Governor Baker has signed the comprehensive climate law passed by the legislature... Now, as a session law, Chapter 8 of the Acts of 2021 implements, without...more

Foley Hoag LLP - Energy & Climate Counsel

Massachusetts Legislature Passes Property Tax Reform for Solar, Wind, Energy Storage and Fuel Cells

Foley Hoag LLP - Energy & Climate Counsel on

As has been discussed in several posts here, on January 4, 2021, a conference committee of the Massachusetts House and Senate has issued a wide ranging “omnibus” energy bill “An Act creating a next-generation roadmap for...more

Foley Hoag LLP - Energy & Climate Counsel

Massachusetts State Auditor Issues Report Concerning The Impact of Solar Taxation Policies on Municipalities

Foley Hoag LLP - Energy & Climate Counsel on

On December 10, 2020, the Massachusetts Office of the State Auditor Division of Local Mandates (“DLM”) issued The Impact of State-Owned Land PILOT and Solar Taxation Policies on Municipalities report. DLM Report In part,...more

Farella Braun + Martel LLP

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

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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

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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

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

Solar Energy/Tax Exemption: Texas Appellate Court Addresses Applicability to Equipment Lessor

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The Court of Appeals of Texas (Dallas) addressed in an August 19th opinion an issue related to the Texas Tax Code’s exemption for solar and wind-powered energy devices. See Sunnova AP5 Conduit LLC v. Hunt County Appraisal...more

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

Solar Energy Equipment: North Carolina Appellate Court Addresses Scope of Property Tax Exemption

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The North Carolina Court of Appeals (“Court”) interpreted the scope of a North Carolina property tax exemption related to solar energy equipment. See In Re Highwater Solar, 2018 WL 6053437. The issue addressed was whether...more

Dickinson Wright

Exempt Now and Forever More? Not So, Taxpayer

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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

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

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