Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Property Tax Annotations
755.0000 STATE-ASSESSED PROPERTY
755.0089 Solar Energy System. An owner of a solar energy system installed on another's real property, where the owner of the system sells to the real property owner the electricity generated by the system, is not subject to assessment by the Board. Although the Board is generally authorized to assess companies that transmit or sell electricity, an exception occurs where the electricity is not generated from a conventional power source. Solar power is not included in the Public Utilities Code definition of "conventional power source." Accordingly, such solar energy systems are subject to assessment by county assessors under the rules of local assessment, including, if applicable, the exclusion from assessment as new construction under Revenue and Taxation Code section 73. C 9/17/2008.