Solar & Battery Regulation & Incentive Programs

Property Tax Exemption for Community Solar Gardens

Program Overview


Category:
Financial Incentive
Program Type:
Property Tax Incentive
Implementing Sector:
State
State:
Colorado
Eligible Storage 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
Applicable Sectors:
Local Government, Residential, State Government, Federal Government
Start Date:
01/01/2015
Expiration Date:
12/31/2020
Last Updated:
06/24/2020

Summary

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. 


Authorities

NameEnacted DateEffective DateExpired Date
C.R.S. 39-3-118.705/09/201408/06/2014