Renewable Energy Systems Exemption

February 22, 2024

Summary

Note: This exemption may not be allowed for the tax years beginning after July 1, 2029.

Oregon law states that any change in real market value to property due to the installation of a qualifying renewable energy system is exempt from assessment of the property’s value for property tax purposes. Qualifying renewables include solar, geothermal, wind, water, fuel cell or methane gas systems used to heat, cool or generate electricity. This exemption is intended for end users and only applies to systems that are net metered or primarily intended to offset on-site electricity use.  Systems installed on real property that is otherwise exempt from property taxation will continue to be exempt.

Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Oregon
Incentive Type: Property Tax Incentive
Web Site: https://www.oregon.gov/energy/Incentives/Pages/default.aspx
Administrator: Oregon Department of Energy
Start Date:
Eligible Renewable/Other Technologies:
  • Solar - Passive
  • Solar Water Heat
  • Solar Space Heat
  • Geothermal Electric
  • Solar Thermal Electric
  • Solar Thermal Process Heat
  • Solar Photovoltaics
  • Wind (All)
  • Hydroelectric
  • Geothermal Heat Pumps
  • Fuel Cells using Non-Renewable Fuels
  • Landfill Gas
  • Solar Pool Heating
  • Wind (Small)
  • Geothermal Direct-Use
  • Fuel Cells using Renewable Fuels
Incentive Amount: 100%

Authorities

Name: ORS § 307.175
Date Enacted: 1976
Expiration Date: 07/01/2023

Contact

Name: Public Information Officer - ODOE
Organization: Oregon Department of Energy
Address: 550 Capitol St. NE, 1st Floor
Salem OR 97301
Phone: (503) 378-4040
Email: askenergy@oregon.gov

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.