Solar & Battery Regulation & Incentive Programs

Renewable Energy Systems Exemption

Program Overview


Category:
Financial Incentive
Program Type:
Property Tax Incentive
Implementing Sector:
State
State:
Oregon
Eligible Storage 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
Website:
https://www.oregon.gov/energy/Incentives/Pages/default.aspx
Incentive Amount:
100%
Administrator:
Oregon Department of Energy
Applicable Sectors:
Commercial, Industrial, Residential
Expiration Date:
07/01/2023
Last Updated:
07/11/2020

Summary

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.


Authorities

NameEnacted DateEffective DateExpired Date
ORS § 307.17519767/1/2018