Massachusetts Incentives/Policies for Renewables & Efficiency |
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Last DSIRE Review: 07/23/2012
Program Overview:
| State: |
Massachusetts |
| Incentive Type: |
Property Tax Incentive |
| Eligible Renewable/Other Technologies: |
Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Photovoltaics, Wind, Hydroelectric |
| Applicable Sectors: |
Commercial, Industrial, Residential, Agricultural |
| Amount: | 100% exemption for 20 years. |
| Maximum Incentive: | Not specified. |
| Start Date: | 1975 |
| Web Site: |
http://www.state.ma.us/doer
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Authority 1:
Date Enacted:
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M.G.L. ch. 59 ยง 5 (45, 45A)
1975 (subsequently amneded)
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Authority 2:
Date Enacted:
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Informational Guideline 84-209
1984
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Summary:
Massachusetts law provides that solar-energy systems and wind-energy systems used as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of taxable property are exempt from local property tax for a 20-year period. Hydropower facilities are also exempt from local property tax for a 20-year period if a system owner enters into an agreement with the city or town to make a payment (in lieu of taxes) of at least 5% of its gross income in the preceding calendar year.
This incentive applies only to the value added to a property by an eligible system, according to the Massachusetts Department of Energy Resources (DOER). It does not constitute an exemption for the full amount of the property tax bill.
Any components of the energy system that serve dual purposes (for example: structural and energy) are not eligible for the exemption. For instance, windows, thermal drapes and floors are not eligible for the exemption. However, thermal storage rods, storage boxes, fan systems, and duct work that function exclusively as part of the energy system are eligible for the exemption.
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.
While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.
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