Solar & Battery Regulation & Incentive Programs

Solar Energy System Exemption

Program Overview


Category:
Financial Incentive
Program Type:
Property Tax Incentive
Implementing Sector:
State
State:
Louisiana
Eligible Storage Technologies:
Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Solar Pool Heating
Incentive Amount:
100%
Maximum Incentive:
None
Administrator:
LA Department of Revenue
Applicable Sectors:
Residential
Last Updated:
06/30/2020

Eligibility Criteria

EligibilitySectorsTechnologies
%100.0000
Residential
Solar - Passive
Solar Water Heat
Solar Space Heat
Solar Photovoltaics
Solar Pool Heating

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.


Authorities

NameEnacted DateEffective DateExpired Date
La. R.S. 47:17065/11/1994