Active Solar Heating and Cooling Systems Exemption (North Carolina)

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Last modified on February 12, 2015.

Financial Incentive Program

Place North Carolina

Name Active Solar Heating and Cooling Systems Exemption
Incentive Type Property Tax Incentive
Applicable Sector Commercial, Industrial, Residential
Eligible Technologies Solar Space Heat, Solar Water Heat, Solar Space Cooling
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount No more than conventional equipment

Maximum Incentive None

Program Administrator North Carolina Solar Center

References DSIRE[1]


Active solar heating and cooling systems may not be assessed at more than the value of a conventional system for property tax purposes. This law applies only to active solar systems and does not include any land or structural elements of buildings, such as walls and roofs, or other equipment ordinarily contained in a building. Specifically, a "system" includes all controls, tanks, pumps, heat exchangers and other equipment used directly and exclusively for the conversion of solar energy for heating or cooling. Systems placed on residential, commercial and industrial property are eligible for this exclusion.

Incentive Contact

Contact Name Taxpayer Assistance - NC DOR
Department N.C. Department of Revenue
Address Post Office Box 25000
Place Raleigh, North Carolina
Zip/Postal Code 27640
Phone (877) 252-3052


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

Authority 1: N.C. Gen. Stat. § 105-277
Date Enacted 1977

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


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