Active Solar Heating and Cooling Systems Exemption (North Carolina)

Summary

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

Summary

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
Website	http://www.dor.state.nc.us

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.