Local Option - Residential Property Tax Exemption for Solar (Virginia)

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Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place Virginia

Name Local Option - Residential Property Tax Exemption for Solar
Incentive Type Property Tax Incentive
Applicable Sector Residential
Eligible Technologies Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Photovoltaics
Active Incentive Yes

Implementing Sector State/Territory
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
Website http://www.dmme.virginia.gov/DE/Energy_Incentives.shtml
Date added to DSIRE 2000-01-01
Last DSIRE Review 2014-11-07



References DSIRE[1]


Summary

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.


Incentive Contact

Contact Name Ken Jurman
Department Virginia Department of Mines, Minerals, and Energy
Division Virginia Division of Energy
Address Washington Building
Address 2 1100 Bank Street, 8th floor
Place Richmond, Virginia
Zip/Postal Code 23219-3638
Phone (804) 692-3222


Email ken.jurman@dmme.virginia.gov
Website http://www.dmme.virginia.gov
     
     

Authorities (Please contact the if there are any file problems.)

Authority 1: Va. Code § 58.1-3661

Date Enacted 1977-01-01


Authority 2: H 1239
Date Effective 2015-01-01
Date Enacted 2014-04-06


















  • Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.[1]

References

  1. 1.0 1.1  "Database of State Incentives for Renewables and Efficiency"