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The U.S. Department of Energy and the North Carolina Clean Energy Technology Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in December 2014. Staff are currently working hard on the new version of DSIRE but are also maintaining the content of the current version of DSIRE. Thank you for your continued support and patience during this transition. We hope you are as excited for December as we are!

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Virginia

Virginia

Incentives/Policies for Renewables & Efficiency

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Commercial Solar Property Tax Exemption   

Last DSIRE Review: 11/07/2014
Program Overview:
State: Virginia
Incentive Type: Property Tax Incentive
Eligible Renewable/Other Technologies: Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Photovoltaics, Solar Pool Heating
Applicable Sectors: Commercial, Industrial, Agricultural
Amount:100% of state and local taxes
Eligible System Size:Under 20 MW (AC)
Web Site: http://lis.virginia.gov/cgi-bin/legp604.exe?000+cod+58.1-3660
Authority 1:
VA Code ยง 58.1-3660
Authority 2:
Date Enacted:
Date Effective:
H 1239
04/06/2014
01/01/2015
Summary:

Beginning January 1, 2015 all commercial solar facilities under 20 MW and certified with either a local building authority or the Department of Environmental Quality are exempt from state and local taxes.The law broadly defines eligible solar facilities as "any property, including real or personal property, equipment, facilities, or devices...designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy." Exemption however does not include the land on which the equipment or facility is located. 

The tax exemption is generally for “certified pollution control equipment and facilities” which includes any property including real or personal property, equipment, facilities, or devices used the purpose of abating for preventing pollution of atmosphere or waters in the State. In  addition to solar PV, other properties also includes but not limited to, any equipment used to create mulch, compost, landfill gas, synthetic or natural gas recovered from waste or other fuel. 

Local tax exemption options for residential customers can be accessed at this link

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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.

Copyright 2013 - 2014 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.