Commercial Solar Property Tax Exemption (Virginia)
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Commercial Solar Property Tax Exemption|
|Incentive Type||Property Tax Incentive|
|Applicable Sector||Commercial, Industrial, Agricultural|
|Eligible Technologies||Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Photovoltaics, Solar Pool Heating|
|Energy Category||Renewable Energy Incentive Programs|
|Amount||100% of state and local taxes|
|Eligible System Size||Under 20 MW (AC)|
|Program Administrator||Virginia Department of Mines, Minerals, and Energy|
|References||DSIREDatabase of State Incentives for Renewables and Efficiency|
Beginning January 1, 2015 all commercial solar facilities under 20 MW and certified with either a local building authority or the Department of Environmental Quality are exempt from state and local taxes.The law broadly defines eligible solar facilities as "any property, including real or personal property, equipment, facilities, or devices...designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy." Exemption however does not include the land on which the equipment or facility is located.
The tax exemption is generally for “certified pollution control equipment and facilities” which includes any property including real or personal property, equipment, facilities, or devices used the purpose of abating for preventing pollution of atmosphere or waters in the State. In addition to solar PV, other properties also includes but not limited to, any equipment used to create mulch, compost, landfill gas, synthetic or natural gas recovered from waste or other fuel.
Local tax exemption options for residential customers can be accessed at this link.
Authorities (Please contact the if there are any file problems.)
|Authority 1:||H 1239|
|Authority 2:||VA Code § 58.1-3660|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.