Qualified Energy Property Tax Exemption for Projects 250 kW or Less (Ohio)

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Last modified on February 12, 2015.

Financial Incentive Program

Place Ohio

Name Qualified Energy Property Tax Exemption for Projects 250 kW or Less
Incentive Type Property Tax Incentive
Applicable Sector Commercial, Utility
Eligible Technologies Solar Thermal Electric, Photovoltaics, Wind, Biomass, Geothermal Electric, Fuel Cells, Anaerobic Digestion, Small Hydroelectric, Fuel Cells using Renewable Fuels, Energy Storage
Active Incentive Yes
Implementing Sector State/Territory
Energy Category Renewable Energy Incentive Programs
Amount 100% exemption

Eligible System Size 250 kW or less

Start Date 2010-01-01
Expiration Date Not set to expire
The date "Not set to expire" was not understood.

Program Administrator Ohio Development Services Agency
Website http://development.ohio.gov/bs/bs_qepte.htm

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


Ohio's Renewable and Advanced Energy Project Property Tax Exemption, enacted with the passage of Ohio S.B. 232 in the summer of 2010, exempts qualified energy projects in Ohio from public utility tangible personal property taxes and real property taxes. Before passage of S.B. 232, a renewable energy facility in Ohio that sold electricity to a third-party was considered a "public utility" for tax purposes.

Per Ohio Revision Code 5709.53, qualified energy systems of 250 kilowatts (kW) or less will not be subject to the payment in lieu of property tax. For qualified energy projects larger than 250 kW, see the DSIRE entry Qualified Energy Property Tax Exemption for Projects over 250 kW (Payment in Lieu) for additional details.

Energy facilities with nameplate capacity of 250 kilowatts (kW) or less (AC) are permanently exempt from public utility tangible personal property tax and real property taxes. Energy facilities are defined as interconnected solar, wind, or other tangible property used to generate electricity. Under this law, the interconnection equipment, cables, devices, and the land (limited to up to 1/2 acre per wind turbine) are also exempt. Energy facilities built after January 1, 2010 are eligible for this treatment.

Visit the Ohio Development Services Agency's web site for additional information, implementation documents and program documents.

Incentive Contact

Contact Name Business Response Line
Department Ohio Development Services Agency
Address 77 South High Street
Address 2 P.O. Box 1001
Place Columbus, Ohio
Zip/Postal Code 43216-1001
Phone (800) 848-1300

Website http://development.ohio.gov/contactus/ContactInfo.aspx

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

Authority 1: ORC 5709.53
Date Effective 2010-06-17

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


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