Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 610.0087

610.0087 Solar Energy System Exclusion. The construction of a carport that has active solar panels installed on its roof is not excluded from assessment under Revenue and Taxation Code section 73 unless the carport itself is part of the active solar energy system. A carport that merely serves as the mounting point for solar panels is not considered part of the active solar energy system. Thus, such a structure is subject to assessment as new construction. C 1/17/2006.