Property Tax Incentive

From Open Energy Information

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Property tax incentives include exemptions, exclusions and credits. The majority of property tax incentives provide that the added value of a renewable energy system is excluded from the valuation of the property for taxation purposes. For example, if a heating system that uses renewable energy costs more to install than a conventional heating system, the additional cost of the renewable energy system is not included in the property assessment. In a few cases, property tax incentives apply to the additional cost of a green building. Because property taxes are collected locally, some states grant local taxing authorities the option of allowing a property tax incentive for renewable energy systems. [1]


Property Tax Incentive Incentives

IncentiveIncentive TypePlaceApplicable SectorEligible TechnologiesActive
Active Solar Heating and Cooling Systems Exemption (North Carolina)Property Tax IncentiveNorth Carolina: Energy ResourcesCommercial
Industrial
Residential
Solar Space Heat
Solar Water Heat
Yes
Air Pollution Control Facility, Tax Exemption (Michigan)Property Tax Incentive
Sales Tax Incentive
Michigan: Energy ResourcesAgricultural
Commercial
Construction
Fed. Government
Fuel Distributor
General Public/Consumer
Industrial
Installer/Contractor
Institutional
Investor-Owned Utility
Local Government
Low-Income Residential
Multi-Family Residential
Municipal/Public Utility
Nonprofit
Residential
Retail Supplier
Rural Electric Cooperative
Schools
State/Provincial Govt
Systems Integrator
Transportation
Tribal Government
Utility
Biomass/Biogas
Coal with CCS
Natural Gas
Yes
Alabama Property Tax Exemptions (Alabama)Property Tax IncentiveAlabama: Energy ResourcesCommercial
Construction
Industrial
Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Tidal Energy
Wave Energy
Wind energy
Yes
Alternative Energy Personal Property Tax Exemption (Michigan)Property Tax IncentiveMichigan: Energy ResourcesCommercial
Industrial
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Photovoltaics
Wind
Biomass
Fuel Cells
CHP/Cogeneration
Solar Pool Heating
Renewable Fuels
Fuel Cells using Renewable Fuels
Microturbines
Energy Storage
No
Alternative Energy Projects by Rural Electric Membership Corporations (Indiana)Corporate Tax Incentive
Grant Program
Industry Recruitment/Support
Performance-Based Incentive
Personal Tax Incentives
Property Tax Incentive
Rebate Program
Indiana: Energy ResourcesAgricultural
Local Government
Rural Electric Cooperative
Biomass/Biogas
Concentrating Solar Power
Geothermal Electric
Solar Photovoltaics
Wind energy
Yes
Alton, New Hampshire Renewable Energy Tax ExemptionProperty Tax IncentiveNew Hampshire: Energy ResourcesResidentialPhotovoltaicsNo
Anne Arundel County - High Performance Dwelling Property Tax Credit (Maryland)Property Tax IncentiveMaryland: Energy ResourcesResidentialComprehensive Measures/Whole Building
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Ground Source Heat Pumps
Daylighting
Small Hydroelectric
Yes
Anne Arundel County - Solar and Geothermal Equipment Property Tax Credits (Maryland)Property Tax IncentiveMaryland: Energy ResourcesResidentialSolar Water Heat
Solar Space Heat
Photovoltaics
Ground Source Heat Pumps
Yes
Assessment of Farmland Hosting Renewable Energy Systems (New Jersey)Property Tax IncentiveNew Jersey: Energy ResourcesAgriculturalSolar Water Heat
Solar Space Heat
Solar Thermal Process Heat
Photovoltaics
Wind
Biomass
Anaerobic Digestion
Yes
Baltimore County - Property Tax Credit for High Performance Buildings and Homes (Maryland)Property Tax IncentiveMaryland: Energy ResourcesCommercial
Residential
Multi-Family Residential
Comprehensive Measures/Whole Building
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Hydroelectric energy
Ground Source Heat Pumps
Daylighting
Yes
Baltimore County - Property Tax Credit for Solar and Geothermal Devices (Maryland)Property Tax IncentiveMaryland: Energy ResourcesResidential
Multi-Family Residential
Solar Water Heat
Solar Space Heat
Photovoltaics
Ground Source Heat Pumps
Yes
Baltimore County - Solar and Geothermal Equipment Property Tax Credit (Maryland)Property Tax IncentiveMaryland: Energy ResourcesResidentialGeothermal Electric
Solar Photovoltaics
No
Biodiesel, Biodiesel Feedstock, and Alcohol Fuel Production Property and Leasehold Tax Exemption (Washington)Property Tax IncentiveWashington: Energy ResourcesIndustrialBiodieselNo
Biomass Gasification and Methane Digester Property Tax Exemption (Michigan)Property Tax IncentiveMichigan: Energy ResourcesAgriculturalAnaerobic Digestion
Biomass
Yes
Brownfield Development Tax Abatements (Alabama)Corporate Tax Incentive
Property Tax Incentive
Sales Tax Incentive
Alabama: Energy ResourcesCommercial
Construction
Industrial
Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Tidal Energy
Wave Energy
Wind energy
Yes
Carroll County - Green Building Property Tax Credit (Maryland)Property Tax IncentiveMaryland: Energy ResourcesCommercial
Industrial
Comprehensive Measures/Whole Building
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Ground Source Heat Pumps
Daylighting
Small Hydroelectric
Yes
City and County of Honolulu - Real Property Tax Exemption for Alternative Energy Improvements (Hawaii)Property Tax IncentiveHawaii: Energy ResourcesCommercial
Industrial
Residential
Solar Water Heat
Solar Thermal Electric
Photovoltaics
Landfill Gas
Wind
Biomass
Municipal Solid Waste
CHP/Cogeneration
Solar Pool Heating
Anaerobic Digestion
Tidal Energy
Wave Energy
Yes
City of Cincinnati - Property Tax Abatement for Green Buildings (Ohio)Property Tax IncentiveOhio: Energy ResourcesCommercial
Industrial
Residential
Multi-Family Residential
Comprehensive Measures/Whole Building
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Daylighting
Yes
City of Cleveland - Residential Property Tax Abatement for Green Buildings (Ohio)Property Tax IncentiveOhio: Energy ResourcesResidential
Construction
Multi-Family Residential
Low-Income Residential
Comprehensive Measures/Whole Building
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Ground Source Heat Pumps
Daylighting
Yes
City of Friendswood - Commercial Green Building Tax AbatementProperty Tax IncentiveTexas: Energy ResourcesCommercialComprehensive Measures/Whole BuildingYes
City of Houston - Property Tax Abatement for Green Commercial Buildings (Texas)Property Tax IncentiveTexas: Energy ResourcesCommercialComprehensive Measures/Whole Building
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Ground Source Heat Pumps
Daylighting
Small Hydroelectric
Yes
City of San Antonio -Tax Abatement Scorecard Program (Texas)Property Tax IncentiveTexas: Energy ResourcesCommercialComprehensive Measures/Whole BuildingNo
Clean Coal Incentive Tax Credit (Kentucky)Property Tax IncentiveKentucky: Energy ResourcesDeveloper
Investor-Owned Utility
Municipal/Public Utility
Utility
Coal with CCSYes
Clean and Green Property Tax Incentives (Montana)Property Tax IncentiveMontana: Energy ResourcesCommercial
Fuel Distributor
Investor-Owned Utility
Municipal/Public Utility
Retail Supplier
Rural Electric Cooperative
Systems Integrator
Utility
Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Wind energy
Yes
Coal Conversion Facility Privilege Tax Exemptions (North Dakota)Property Tax IncentiveNorth Dakota: Energy ResourcesIndustrialCoal with CCSYes
Collection, Storage And Impounding Of Waters (Kansas)Property Tax IncentiveKansas: Energy ResourcesCommercial
Investor-Owned Utility
Local Government
Municipal/Public Utility
Rural Electric Cooperative
Utility
Hydroelectric energyYes
Commercial Solar Property Tax Exemption (Virginia)Property Tax IncentiveVirginia: Energy ResourcesCommercial
Industrial
Agricultural
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Photovoltaics
Solar Pool Heating
Yes
Commercial Wind Energy Property Valuation (Illinois)Property Tax IncentiveIllinois: Energy ResourcesCommercial
Industrial
Utility
WindYes
Corporate Property Tax Reduction for New/Expanded Generating Facilities (Montana)Property Tax IncentiveMontana: Energy ResourcesCommercial
Industrial
Solar Thermal Electric
Photovoltaics
Landfill Gas
Wind
Biomass
Geothermal Electric
Small Hydroelectric
Fuel Cells using Renewable Fuels
Yes
Energy Conservation Improvements Property Tax Exemption (New York)Property Tax IncentiveNew York: Energy ResourcesResidentialBoilers
Building Insulation
Caulking/Weather-stripping
Central Air conditioners
Doors
Duct/Air sealing
Energy Mgmt. Systems/Building Controls
Equipment Insulation
Furnaces
Heat pumps
Programmable Thermostats
Water Heaters
Windows
Biomass
Ground Source Heat Pumps
Photovoltaics
Solar Water Heat
Wind
Yes
Energy Conversion Facilities Property Tax Exemption (Ohio)Property Tax IncentiveOhio: Energy ResourcesCommercial
Industrial
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Photovoltaics
Landfill Gas
Wind
Biomass
Municipal Solid Waste
CHP/Cogeneration
No
Energy Equipment Property Tax Exemption (Arizona)Property Tax IncentiveArizona: Energy ResourcesCommercial
Industrial
Residential
Anaerobic Digestion
Biomass
CHP/Cogeneration
Daylighting
Geothermal Electric
Ground Source Heat Pumps
Landfill Gas
Passive Solar Space Heat
Photovoltaics
Small Hydroelectric
Solar Pool Heating
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Solar Water Heat
Wind
Yes
Enterprise Zone Program (Georgia)Enterprise Zone
Personal Tax Incentives
Property Tax Incentive
Georgia: Energy ResourcesAgricultural
Commercial
Construction
Developer
Fuel Distributor
General Public/Consumer
Industrial
Installer/Contractor
Investor-Owned Utility
Municipal/Public Utility
Retail Supplier
Rural Electric Cooperative
Systems Integrator
Transportation
Tribal Government
Utility
Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Tidal Energy
Wave Energy
Wind energy
Yes
Equipment Tax Reimbursement Program (Maine)Property Tax IncentiveMaine: Energy ResourcesCommercialBiomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Tidal Energy
Wave Energy
Wind energy
Yes
Generation Facility Corporate Tax Exemptions (Montana)Property Tax IncentiveMontana: Energy ResourcesCommercial
Industrial
Solar Thermal Electric
Photovoltaics
Landfill Gas
Wind
Biomass
Geothermal Electric
Small Hydroelectric
Fuel Cells using Renewable Fuels
Yes
Green Energy Property Tax Assessment (Tennessee)Property Tax IncentiveTennessee: Energy ResourcesCommercial
Industrial
Investor-Owned Utility
Residential
Rural Electric Cooperative
Utility
Geothermal Electric
Hydrogen
Photovoltaics
Wind
Yes
Harford County - Property Tax Credit for Solar and Geothermal Devices (Maryland)Property Tax IncentiveMaryland: Energy ResourcesCommercial
Industrial
Residential
Solar Water Heat
Solar Space Heat
Photovoltaics
Geothermal Electric
Ground Source Heat Pumps
Yes
Harris County - Green Building Tax Abatement for New Commercial Construction (Texas)Property Tax IncentiveTexas: Energy ResourcesCommercialComprehensive Measures/Whole BuildingYes
Hazardous Waste Management (Oklahoma)Property Tax Incentive
Sales Tax Incentive
Environmental Regulations
Oklahoma: Energy ResourcesAgricultural
Commercial
Construction
Fuel Distributor
Industrial
Investor-Owned Utility
Local Government
Municipal/Public Utility
Nonprofit
Rural Electric Cooperative
Tribal Government
Utility
Coal with CCS
Natural Gas
Nuclear
Biomass/Biogas
Yes
Howard County - High Performance and Green Building Property Tax Credit (Maryland)Property Tax IncentiveMaryland: Energy ResourcesCommercial
Residential
Multi-Family Residential
Comprehensive Measures/Whole Building
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Ground Source Heat Pumps
Daylighting
Small Hydroelectric
Yes
Howard County - Residential Solar and Geothermal Property Tax Credit (Maryland)Property Tax IncentiveMaryland: Energy ResourcesLow-Income Residential
Multi-Family Residential
Residential
Geothermal Electric
Ground Source Heat Pumps
Photovoltaics
Solar Space Heat
Solar Water Heat
No
Industrial Facilities Tax Exemption (Michigan)Property Tax IncentiveMichigan: Energy ResourcesIndustrialBiomass
Renewable Transportation Fuels
No
Keystone Opportunity Zones (Pennsylvania)Enterprise Zone
Property Tax Incentive
Sales Tax Incentive
Corporate Tax Incentive
Pennsylvania: Energy ResourcesCommercial
Industrial
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Natural Gas
Nuclear
Wind energy
Biomass/Biogas
Hydroelectric energy
Hydroelectric (Small)
Solar Photovoltaics
Yes
Large Commercial Wind Exemption and Alternative Taxes (South Dakota)Property Tax IncentiveSouth Dakota: Energy ResourcesCommercialWindYes
Large Scale Renewable Energy Property Tax Abatement (Nevada State Office of Energy) (Nevada)Property Tax IncentiveNevada: Energy ResourcesCommercial
Utility
(Renewable Energy Power Producers)
Solar Thermal Electric
Solar Thermal Process Heat
Photovoltaics
Landfill Gas
Wind
Biomass
Hydroelectric energy
Geothermal Electric
Fuel Cells
Municipal Solid Waste
Anaerobic Digestion
Fuel Cells using Renewable Fuels
Yes
Large Wind Property Tax Reduction (North Dakota)Property Tax IncentiveNorth Dakota: Energy ResourcesCommercial
Investor-Owned Utility
WindYes
Local Option - Property Tax Assessment for Energy Efficient Buildings (Virginia)Property Tax IncentiveVirginia: Energy ResourcesAgricultural
Commercial
Industrial
Institutional
Low-Income Residential
Multi-Family Residential
Residential
Comprehensive Measures/Whole BuildingYes
Local Option - Property Tax Credit for High Performance Buildings (Maryland)Property Tax IncentiveMaryland: Energy ResourcesCommercial
Industrial
Residential
Multi-Family Residential
Comprehensive Measures/Whole Building
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Ground Source Heat Pumps
Daylighting
Small Hydroelectric
Yes
Local Option - Property Tax Credit for Renewables and Energy Conservation Devices (Maryland)Property Tax IncentiveMaryland: Energy ResourcesCommercial
Industrial
Residential
Multi-Family Residential
Low-Income Residential
Agricultural
Custom/Others pending approval
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Photovoltaics
Ground Source Heat Pumps
Yes
Local Option - Property Tax Exemption (Vermont)Property Tax IncentiveVermont: Energy ResourcesCommercial
Industrial
Residential
Agricultural
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Photovoltaics
Landfill Gas
Wind
Biomass
Hydroelectric energy
CHP/Cogeneration
Anaerobic Digestion
Small Hydroelectric
Fuel Cells using Renewable Fuels
Yes
Local Option - Property Tax Exemption for Cogeneration (CHP) Systems (Connecticut)Property Tax IncentiveConnecticut: Energy ResourcesCommercial
Industrial
CHP/CogenerationNo
Local Option - Property Tax Exemption for Renewable Energy (New Hampshire)Property Tax IncentiveNew Hampshire: Energy ResourcesCommercial
Residential
Multi-Family Residential
Agricultural
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Yes
Local Option - Property Tax Exemption for Renewable Energy Systems (Alaska)Property Tax IncentiveAlaska: Energy ResourcesResidentialSolar Water Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Small Hydroelectric
Other Distributed Generation Technologies
Yes
Local Option - Property Tax Exemption for Renewable Energy Systems (Colorado)Property Tax IncentiveColorado: Energy ResourcesCommercial
Industrial
Residential
General Public/Consumer
Agricultural
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Ground Source Heat Pumps
Yes
Local Option - Property Tax Exemption for Renewable Energy Systems (Connecticut)Property Tax IncentiveConnecticut: Energy ResourcesCommercial
Industrial
Residential
Multi-Family Residential
Agricultural
Solar Water Heat
Solar Thermal Electric
Photovoltaics
Landfill Gas
Wind
Biomass
Hydroelectric energy
Geothermal Electric
Fuel Cells
Ground Source Heat Pumps
CHP/Cogeneration
Anaerobic Digestion
Wave Energy
Ocean Thermal
Fuel Cells using Renewable Fuels
Energy Storage
Yes
Local Option - Property Tax Exemption for Renewable Energy Systems (Rhode Island)Property Tax IncentiveRhode Island: Energy ResourcesCommercial
Industrial
Residential
Agricultural
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Ground Source Heat Pumps
Small Hydroelectric
Yes
Local Option - Real Property Tax Exemption for Green Buildings (New York)Property Tax IncentiveNew York: Energy ResourcesCommercial
Residential
Multi-Family Residential
Comprehensive Measures/Whole Building
Passive Solar Space Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Ground Source Heat Pumps
Daylighting
Anaerobic Digestion
Small Hydroelectric
Yes
Local Option - Residential Property Tax Exemption for Solar (Virginia)Property Tax IncentiveVirginia: Energy ResourcesResidentialPassive Solar Space Heat
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Photovoltaics
Yes
Local Option - Rural Renewable Energy Development Zones (Oregon)Property Tax IncentiveOregon: Energy ResourcesCommercialPhotovoltaics
Wind
Biomass
Geothermal Electric
Small Hydroelectric
Wave Energy
Renewable Fuels
Ethanol
Biodiesel
Yes
Local Option - Solar, Wind & Biomass Energy Systems Exemption (New York)Property Tax IncentiveNew York: Energy ResourcesCommercial
Industrial
Residential
Agricultural
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Photovoltaics
Wind
Biomass
Solar Pool Heating
Daylighting
Anaerobic Digestion
Yes
Local Option - Special Assessment of Wind Energy Devices (Iowa)Property Tax IncentiveIowa: Energy ResourcesCommercial
Industrial
Residential
Agricultural
WindYes
Methane Gas Conversion Property Tax Exemption (Iowa)Property Tax IncentiveIowa: Energy ResourcesCommercial
Industrial
Residential
Agricultural
Landfill Gas
Biomass
Anaerobic Digestion
Yes
Missouri Rural Economic Stimulus Act (Missouri)Property Tax IncentiveMissouri: Energy ResourcesLocal GovernmentBiomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Yes
Montgomery County - High Performance Building Property Tax Credit (Maryland)Property Tax IncentiveMaryland: Energy ResourcesCommercial
Industrial
Multi-Family Residential
Custom/Others pending approval
Passive Solar Space Heat
Solar Water Heat
Solar Space Heat
Photovoltaics
Wind
Biomass
Ground Source Heat Pumps
Daylighting
Small Hydroelectric
Yes
Montgomery County - Residential Energy Conservation Property Tax Credits (Maryland)Property Tax IncentiveMaryland: Energy ResourcesResidentialBoilers
Building Insulation
Caulking/Weather-stripping
Custom/Others pending approval
Doors
Energy Mgmt. Systems/Building Controls
Equipment Insulation
Furnaces
Heat pumps
Programmable Thermostats
Windows
Photovoltaics
Yes
New Industrial Property Tax Credit (Montana)Property Tax IncentiveMontana: Energy ResourcesCommercialBiomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Wind energy
Yes
New York City - Property Tax Abatement for Photovoltaic (PV) Equipment Expenditures (New York)Property Tax IncentiveNew York: Energy ResourcesCommercial
Industrial
Institutional
Multi-Family Residential
Nonprofit
Residential
Schools
PhotovoltaicsYes
New or Expanding Industries Tax Credit (Montana)Property Tax IncentiveMontana: Energy ResourcesCommercialBiomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Wind energy
Yes
Prince George's County - Solar and Geothermal Equipment Property Tax Credit (Maryland)Property Tax IncentiveMaryland: Energy ResourcesResidentialGeothermal Electric
Solar Photovoltaics
Wind energy
No
Prince George's County - Solar and Geothermal Residential Property Tax Credit (Maryland)Property Tax IncentiveMaryland: Energy ResourcesResidentialGround Source Heat Pumps
Photovoltaics
Solar Space Heat
Solar Water Heat
Yes
Property Tax Abatement for Green Buildings (Nevada)Property Tax IncentiveNevada: Energy ResourcesCommercial
Industrial
Multi-Family Residential
Comprehensive Measures/Whole Building
Anaerobic Digestion
Biomass
Daylighting
Geothermal Electric
Landfill Gas
Passive Solar Space Heat
Photovoltaics
Small Hydroelectric
Solar Water Heat
Wind
Yes
Property Tax Abatement for Solar Electric Systems (North Carolina)Property Tax IncentiveNorth Carolina: Energy ResourcesAgricultural
Commercial
Industrial
Residential
Photovoltaics
Solar Thermal Electric
Yes
Property Tax Assessment for Commercial Wind Farms (Pennsylvania)Property Tax IncentivePennsylvania: Energy ResourcesAgricultural
Commercial
Industrial
WindYes
Property Tax Assessment for Renewable Energy Equipment (Arizona)Property Tax IncentiveArizona: Energy ResourcesUtility
Other entities that generate
transmit or distribute -- but do not use -- eligible electricity
Biomass
Hydroelectric energy
Photovoltaics
Solar Thermal Electric
Wind
Yes
Property Tax Exclusion for Residential Renewable Energy Property (Florida)Property Tax IncentiveFlorida: Energy ResourcesResidentialPhotovoltaics
Solar Water Heat
Ground Source Heat Pumps
Wind
Yes
Property Tax Exclusion for Solar Energy Systems (California)Property Tax IncentiveCalifornia: Energy ResourcesCommercial
Industrial
Residential
Photovoltaics
Solar Space Heat
Solar Thermal Electric
Solar Thermal Process Heat
Solar Water Heat
Yes
Property Tax Exemption for Community Solar Gardens (Colorado)Property Tax IncentiveColorado: Energy ResourcesResidential
Local Government
State Government
Fed. Government
Multi-Family Residential
PhotovoltaicsYes
Property Tax Exemption for Ethanol Production Facilities (Montana)Property Tax IncentiveMontana: Energy ResourcesCommercial
Industrial
EthanolNo
Property Tax Exemption for Machinery, Equipment, Materials, and Supplies (Kansas)Property Tax IncentiveKansas: Energy ResourcesAgricultural
Commercial
Construction
Developer
Fuel Distributor
Industrial
Installer/Contractor
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Natural Gas
Nuclear
Wind energy
Biomass/Biogas
Hydroelectric energy
Hydroelectric (Small)
Solar Photovoltaics
Yes
Property Tax Exemption for Renewable Energy Systems (Connecticut)Property Tax IncentiveConnecticut: Energy ResourcesAgricultural
Commercial
Industrial
Multi-Family Residential
Residential
(Note: exemption for Class I resources applies only to residential dwelling with four or fewer units and farms)
Biomass
CHP/Cogeneration
Fuel Cells
Fuel Cells using Renewable Fuels
Ground Source Heat Pumps
Hydroelectric energy
Landfill Gas
Ocean Thermal
Passive Solar Space Heat
Photovoltaics
Solar Space Heat
Solar Water Heat
Tidal Energy
Wave Energy
Wind
Yes
Property Tax Exemption for Renewable Energy Systems (Iowa)Property Tax IncentiveIowa: Energy ResourcesAgricultural
Commercial
Industrial
Residential
Ground Source Heat Pumps
Passive Solar Space Heat
Photovoltaics
Solar Space Heat
Solar Thermal Electric
Solar Water Heat
Wind
Yes
Property Tax Exemption for Renewable Energy Systems (New Jersey)Property Tax IncentiveNew Jersey: Energy ResourcesCommercial
Industrial
Residential
Biomass
Fuel Cells
Geothermal Electric
Ground Source Heat Pumps
Hydroelectric energy
Landfill Gas
Photovoltaics
Solar Space Heat
Solar Thermal Process Heat
Solar Water Heat
Tidal Energy
Wave Energy
Wind
Fuel Cells using Renewable Fuels
Yes
Property Tax Exemption for Residential Renewable Energy Equipment (Colorado)Property Tax IncentiveColorado: Energy ResourcesResidentialPhotovoltaicsYes
Property Tax Exemption for Residential Solar Systems (New Mexico)Property Tax IncentiveNew Mexico: Energy ResourcesResidentialSolar Water Heat
Solar Space Heat
Photovoltaics
Yes
Property Tax Exemption for Solar and Wind Energy Systems (Maryland)Property Tax IncentiveMaryland: Energy ResourcesCommercial
Industrial
Residential
Photovoltaics
Solar Thermal Electric
Solar Water Heat
Wind
Yes
Property Tax Exemption for Third Party-Owned Residential Photovoltaics (Colorado)Property Tax IncentiveColorado: Energy ResourcesResidential
Installer/Contractor
PhotovoltaicsNo
Property Tax Exemption for Wind Energy Generation Facilities (Nebraska)Property Tax IncentiveNebraska: Energy ResourcesCommercial
Fed. Government
Local Government
Municipal Utility
Rural Electric Cooperative
State Government
Residential
WindYes
Property Tax Exemption for Wind Generators (Oklahoma)Property Tax IncentiveOklahoma: Energy ResourcesCommercialWindYes
Property Tax Exemption for Wind and Geothermal Energy Producers (Idaho)Property Tax IncentiveIdaho: Energy ResourcesCommercialGeothermal Electric
Wind
Yes
Property Tax Fee-In-Lieu (Mississippi)Property Tax IncentiveMississippi: Energy ResourcesAgricultural
Commercial
Construction
Developer
Fed. Government
Fuel Distributor
General Public/Consumer
Industrial
Installer/Contractor
Institutional
Investor-Owned Utility
Local Government
Low-Income Residential
Multi-Family Residential
Municipal/Public Utility
Nonprofit
Residential
Retail Supplier
Rural Electric Cooperative
Schools
State/Provincial Govt
Systems Integrator
Transportation
Tribal Government
Utility
Biomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Tidal Energy
Wave Energy
Wind energy
Yes
Property exempt from taxation: nuclear generation facility property: K.S.A. 79-230 (Kansas)Property Tax IncentiveKansas: Energy ResourcesUtility
Investor-Owned Utility
Municipal/Public Utility
Rural Electric Cooperative
NuclearYes
Puerto Rico - Property Tax Exemption for Solar and Renewable Energy Equipment (Puerto Rico)Property Tax IncentivePuerto Rico: Energy ResourcesAgricultural
Commercial
Industrial
Residential
Biomass
Hydroelectric energy
Ocean Thermal
Passive Solar Space Heat
Photovoltaics
Solar Pool Heating
Solar Space Heat
Solar Water Heat
Tidal Energy
Wave Energy
Wind
Yes
Qualified Energy Property Tax Exemption for Projects 250 kW or Less (Ohio)Property Tax IncentiveOhio: Energy ResourcesCommercial
Utility
Anaerobic Digestion
Biomass
Fuel Cells
Fuel Cells using Renewable Fuels
Geothermal Electric
Photovoltaics
Small Hydroelectric
Solar Thermal Electric
Energy Storage
Wind
Yes
Qualified Energy Property Tax Exemption for Projects over 250 kW (Payment in Lieu) (Ohio)Property Tax IncentiveOhio: Energy ResourcesCommercial
Utility
Solar Thermal Electric
Photovoltaics
Landfill Gas
Wind
Biomass
Hydroelectric energy
Geothermal Electric
Fuel Cells
Municipal Solid Waste
CHP/Cogeneration
Anaerobic Digestion
Fuel Cells using Renewable Fuels
Coal with CCS
Energy Storage
Natural Gas
Nuclear
Yes
Qualified Projects of Natural Gas Utilities (Virginia)Property Tax IncentiveVirginia: Energy ResourcesCommercial
Developer
Industrial
Investor-Owned Utility
Municipal/Public Utility
Rural Electric Cooperative
Systems Integrator
Utility
Natural GasYes
Renaissance Zones (North Dakota)Corporate Tax Incentive
Enterprise Zone
Property Tax Incentive
North Dakota: Energy ResourcesCommercialBiomass/Biogas
Coal with CCS
Concentrating Solar Power
Energy Storage
Fuel Cells
Geothermal Electric
Hydroelectric energy
Hydroelectric (Small)
Natural Gas
Nuclear
Solar Photovoltaics
Wind energy
Yes
Renewable Energy Generation Zone Property Tax AbatementProperty Tax IncentiveMissouri: Energy ResourcesCommercial
Industrial
Anaerobic Digestion
Biomass
Ethanol
Fuel Cells using Renewable Fuels
Hydroelectric energy
Landfill Gas
Municipal Solid Waste
Photovoltaics
Solar Thermal Electric
Solar Thermal Process Heat
Energy Storage
Wind
Yes
Renewable Energy Property Tax Assessment (Colorado)Property Tax IncentiveColorado: Energy ResourcesCommercialBiomass
Geothermal Electric
Photovoltaics
Solar Thermal Electric
Wind
Small Hydroelectric
Yes
Renewable Energy Property Tax Exemption (Florida)Property Tax IncentiveFlorida: Energy ResourcesCommercial
Industrial
Residential
Solar Water Heat
Photovoltaics
Ground Source Heat Pumps
Wind
No
Renewable Energy Property Tax Exemption (Indiana)Property Tax IncentiveIndiana: Energy ResourcesCommercial
Industrial
Residential
Solar Water Heat
Solar Space Heat
Solar Thermal Process Heat
Photovoltaics
Wind
Hydroelectric energy
Geothermal Electric
Ground Source Heat Pumps
Solar Pool Heating
Yes
... further results

All Property Tax Incentives

References

  1. DSIRE Glossary