Active Solar Heating and Cooling Systems Exemption

July 13, 2020


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.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: North Carolina
Incentive Type: Property Tax Incentive
Web Site:
Administrator: North Carolina Solar Center
Start Date:
Eligible Renewable/Other Technologies:
  • Solar Water Heat
  • Solar Space Heat
Incentive Amount: No more than conventional equipment
Maximum Incentive: None


Name: N.C. Gen. Stat. § 105-277
Date Enacted: 1977


Name: Taxpayer Assistance - NC DOR
Organization: N.C. Department of Revenue
Address: Post Office Box 25000
Raleigh NC 27640
Phone: (877) 252-3052

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.