Solar & Battery Regulation & Incentive Programs

Active Solar Heating and Cooling Systems Exemption

Program Overview


Category:
Financial Incentive
Program Type:
Property Tax Incentive
Implementing Sector:
State
State:
North Carolina
Eligible Storage Technologies:
Solar Water Heat, Solar Space Heat
Incentive Amount:
No more than conventional equipment
Maximum Incentive:
None
Administrator:
North Carolina Solar Center
Applicable Sectors:
Commercial, Industrial, Residential
Last Updated:
07/13/2020

Summary

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.


Authorities

NameEnacted DateEffective DateExpired Date
N.C. Gen. Stat. § 105-2771977