Active Solar Heating and Cooling Systems Exemption (North Carolina)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Active Solar Heating and Cooling Systems Exemption|
|Incentive Type||Property Tax Incentive|
|Applicable Sector||Commercial, Industrial, Residential|
|Eligible Technologies||Solar Space Heat, Solar Water Heat, Solar Space Cooling|
|Energy Category||Renewable Energy Incentive Programs|
|Amount||No more than conventional equipment|
|Program Administrator||North Carolina Solar Center|
|Date added to DSIRE||2000-01-01|
|Last DSIRE Review||2012-09-28|
Active solar heating and cooling systems may not be assessed at more than the value of a conventional system for property tax purposes. This law applies only to active solar systems and does not include any land or structural elements of buildings, such as walls and roofs, or other equipment ordinarily contained in a building. Specifically, a "system" includes all controls, tanks, pumps, heat exchangers and other equipment used directly and exclusively for the conversion of solar energy for heating or cooling. Systems placed on residential, commercial and industrial property are eligible for this exclusion.
|Contact Name||Taxpayer Assistance - NC DOR|
|Department||N.C. Department of Revenue|
|Address||Post Office Box 25000|
|Place||Raleigh, North Carolina|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||N.C. Gen. Stat. § 105-277|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.