Renewable Energy Property Tax Exemption (Massachusetts)

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Summary

Last modified on December 17, 2014.

Financial Incentive Program

Place Massachusetts

Name Renewable Energy Property Tax Exemption
Incentive Type Property Tax Incentive
Applicable Sector Commercial, Industrial, Residential, Agricultural
Eligible Technologies Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Photovoltaics, Wind, Hydroelectric
Active Incentive Yes

Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption for 20 years.







Start Date 1975







Maximum Incentive Not specified.










Program Administrator Massachusetts Department of Energy Resources (DOER)
Website http://www.state.ma.us/doer
Date added to DSIRE 2000-01-01
Last DSIRE Review 2013-07-30



References DSIREDatabase of State Incentives for Renewables and Efficiency[1]


Summary

Massachusetts law provides that solar-energy systems and wind-energy systems used as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of taxable property are exempt from local property tax for a 20-year period. Hydropower facilities are also exempt from local property tax for a 20-year period if a system owner enters into an agreement with the city or town to make a payment (in lieu of taxes) of at least 5% of its gross income in the preceding calendar year.

This incentive applies only to the value added to a property by an eligible system, according to the Massachusetts Department of Energy Resources (DOER). It does not constitute an exemption for the full amount of the property tax bill.

Any components of the energy system that serve dual purposes (for example: structural and energy) are not eligible for the exemption. For instance, windows, thermal drapes and floors are not eligible for the exemption. However, thermal storage rods, storage boxes, fan systems, and duct work that function exclusively as part of the energy system are eligible for the exemption.


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

Authority 1: M.G.L. ch. 59 § 5 (45, 45A)

Date Enacted 1975 (subsequently amneded)


Authority 2: Informational Guideline 84-209

Date Enacted 1984


















  • 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"