Local Option - Residential Property Tax Exemption for Solar (Virginia)

Summary

Last modified on February 12, 2015.

Financial Incentive Program

Place	Virginia
Name	Local Option - Residential Property Tax Exemption for Solar
Incentive Type	Property Tax Incentive
Applicable Sector	Residential
Eligible Technologies	Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Photovoltaics
Active Incentive	Yes
Implementing Sector	State/Territory
Energy Category	Renewable Energy Incentive Programs
Amount	Varies (local option)
Eligible System Size	Not specified
Equipment Requirements	Installation needs to be inspected by the local building authorities to determine tax credit
Maximum Incentive	Varies (local option)
Program Administrator	Virginia Department of Mines, Minerals, and Energy
Website	http://www.dmme.virginia.gov/DE/Energy_Incentives.shtml
References	DSIRE

Summary

The State of Virginia provides the option for any county, city or town to exempt or partially exempt solar energy equipment and recycling equipment from local property taxes. This status is targeted toward non-commercial participants; commercial entities are fully exempt from state and local taxes under Commercial Property Tax exemption for Solar.

The solar equipment and installation has to be inspected and certified by the local building department or the Department of Environmental Quality to provide the value of the system for the purpose of determining tax credit.

The statute broadly defines solar energy equipment as any that is "designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy." This includes solar photovoltaic (PV), solar thermal heating and passive solar systems.

Recycling equipment is defined as equipment which is "certified by the Department of Environmental Quality as integral to the recycling process and for use primarily for the purpose of abating or preventing pollution of the atmosphere or waters.

Cities and counties currently offering a solar energy equipment and facilities exemption include: Albemarle, Alexandria, Charlottesville, Chesterfield, Hampton, Hanover, Harrisonburg, Henrico, Isle of Wight, King and Queen, Lexington, Loudoun, Lynchburg, Prince William, Pulaski, Roanoke, Spotsylvania, Warren, Winchester and Wise. Please contact your local building inspection officials to check if the exemption is offered in your locality.

Incentive Contact

Contact Name	Ken Jurman
Department	Virginia Department of Mines, Minerals, and Energy
Division	Virginia Division of Energy
Address	Washington Building
Address 2	1100 Bank Street, 8th floor
Place	Richmond, Virginia
Zip/Postal Code	23219-3638
Phone	(804) 692-3222
Email	ken.jurman@dmme.virginia.gov
Website	http://www.dmme.virginia.gov

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

Authority 1:	Va. Code § 58.1-3661
Date Enacted	1977-01-01

Authority 2:	H 1239
Date Effective	2015-01-01
Date Enacted	2014-04-06

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