Local Option - Residential Property Tax Exemption for Solar (Virginia)
This is the approved revision of this page, as well as being the most recent.
Last modified on February 12, 2015.
Financial Incentive Program
|Name||Local Option - Residential Property Tax Exemption for Solar|
|Incentive Type||Property Tax Incentive|
|Eligible Technologies||Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Photovoltaics|
|Energy Category||Renewable Energy Incentive Programs|
|Amount||Varies (local option)|
|Eligible System Size||Not specified|
|Equipment Requirements||Installation needs to be inspected by the local building authorities to determine tax credit|
|Maximum Incentive||Varies (local option)|
|Program Administrator||Virginia Department of Mines, Minerals, and Energy|
The State of Virginia provides the option for any county, city or town to exempt or partially exempt solar energy equipment and recycling equipment from local property taxes. This status is targeted toward non-commercial participants; commercial entities are fully exempt from state and local taxes under Commercial Property Tax exemption for Solar.
The solar equipment and installation has to be inspected and certified by the local building department or the Department of Environmental Quality to provide the value of the system for the purpose of determining tax credit.
The statute broadly defines solar energy equipment as any that is "designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy." This includes solar photovoltaic (PV), solar thermal heating and passive solar systems.
Recycling equipment is defined as equipment which is "certified by the Department of Environmental Quality as integral to the recycling process and for use primarily for the purpose of abating or preventing pollution of the atmosphere or waters.
Cities and counties currently offering a solar energy equipment and facilities exemption include: Albemarle, Alexandria, Charlottesville, Chesterfield, Hampton, Hanover, Harrisonburg, Henrico, Isle of Wight, King and Queen, Lexington, Loudoun, Lynchburg, Prince William, Pulaski, Roanoke, Spotsylvania, Warren, Winchester and Wise. Please contact your local building inspection officials to check if the exemption is offered in your locality.
|Contact Name||Ken Jurman|
|Department||Virginia Department of Mines, Minerals, and Energy|
|Division||Virginia Division of Energy|
|Address 2||1100 Bank Street, 8th floor|
Authorities (Please contact the if there are any file problems.)
|Authority 1:||Va. Code § 58.1-3661|
|Authority 2:||H 1239|
- Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.