Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017
 

Property Tax Annotations


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610.0000 NEWLY CONSTRUCTED PROPERTY

Annotation 610.0090

610.0090 Solar Energy System Exclusion. An Integrated Solar Farm consists of semi-transparent solar panels which also constitute the roof of a greenhouse. The primary design and function of the solar panels provides for the collection of solar energy in order to generate electricity. The primary functions of the sides of the greenhouse are to control the environment of the greenhouse and/or to provide a mounting point for the solar panels, rather than as storage devices, power conditioning equipment, or transfer equipment for solar energy. Unless the sides of the greenhouse were specifically designed primarily for the purpose of providing for the collection, storage, or distribution of solar energy, they should not be considered part of the active solar energy system. Thus, the solar panels and other parts of the active solar energy system whose primary function is to provide for the collection, storage, or distribution of solar energy should be excluded from assessment, while the sides of the greenhouse, and parts whose primary function are not to provide for such collection, storage, or distribution, do not qualify for the solar exclusion. C 2/5/2013.