Solar Energy System Exemption

May 25, 2023

Summary

In Louisiana, any equipment attached to an owner-occupied residential building or swimming pool as part of a solar energy system is considered personal property that is exempt from ad valorem taxation. The value of a solar energy system will not be included in the assessment of such buildings or swimming pools.

A solar energy system is defined as "any device that uses the heat of the sun as its primary energy source and is used to heat or cool the interior of a structure or swimming pool, or to heat water for use within a structure or swimming pool." Solar energy systems include but are not limited to systems utilizing solar collectors, solar cells and passive roof ponds.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Louisiana
Incentive Type: Property Tax Incentive
Web Site:
Administrator: LA Department of Revenue
Start Date:
Eligible Renewable/Other Technologies:
  • Solar - Passive
  • Solar Water Heat
  • Solar Space Heat
  • Solar Photovoltaics
  • Solar Pool Heating
Incentive Amount: 100%
Maximum Incentive: None

Incentives

This program has 1 incentives
Technologies: Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Solar Pool Heating
Sectors: Residential
Parameters: The incentive is 100.00 %

Authorities

Name: La. R.S. 47:1706
Date Enacted: 5/11/1994

Contact

Name: Public Information
Organization: LA Department of Revenue
Address: PO Box 201
Baton Rouge LA 70821-0201
Phone: (855) 307-3893

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.