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 Type:||Property Tax Incentive|
|Administrator:||North Carolina Solar Center|
|Eligible Renewable/Other Technologies:||
|Incentive Amount:||No more than conventional equipment|
|Name:||N.C. Gen. Stat. § 105-277|
|Name:||Taxpayer Assistance - NC DOR|
|Organization:||N.C. Department of Revenue|
Post Office Box 25000
Raleigh NC 27640
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.
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