Property Tax Exemption for Community Solar Gardens

March 10, 2023

Summary

Note: As of January 1, 2021, this incentive is no longer available.

Community solar gardens are classified as locally assessed properties for the purpose of property taxation. H.B. 1101 exempts from property tax the percentage of electricity capacity (AC) of a community solar garden that is attributed to residential subscribers, governmental subscribers, or organizations that already have been granted property tax-exempt status. The property tax exemption is for the tax years beginning on January 1, 2015 and ending before January 1, 2021. 

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Colorado
Incentive Type: Property Tax Incentive
Web Site: https://cdola.colorado.gov/renewable-energy
Administrator:
Start Date: 01/01/2015
Eligible Renewable/Other Technologies:
  • Solar Photovoltaics
Incentive Amount: 100% exemption for the percentage of electricity capacity (AC) of a community solar garden attributed to residential or governmental subscribers or organizations that are already exempt from property taxes

Authorities

Name: C.R.S. 39-3-118.7
Date Enacted: 05/09/2014
Effective Date: 08/06/2014

Contact

Name: Michael Krueger
Address: 1313 Sherman Street, #419
Denver CO 80203
Phone: (303) 864-7774
Email: michael.krueger@state.co.us

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.