Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2013

Property Tax Annotations

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Annotation 610.0088

610.0088 Solar Energy System Exclusion. An active solar energy system installed on another's real property may be considered a fixture depending on the intent of the parties and the extent of installation. Property Tax Rule 122.5 provides several tests for determining whether a piece of personal property becomes a fixture upon its attachment to land or an improvement. If an active solar energy system is classified as a fixture, it may qualify for exclusion from assessment as new construction under Revenue and Taxation Code section 73. C 9/17/2008.