Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 610.0089

610.0089 Solar Energy System Exclusion. Solar power plants may qualify for the new construction exclusion for active solar energy systems. Revenue and Taxation Code section 73(b)(3)(C) provides that "solar energy systems" that qualify for the exclusion include those used for the "production of electricity," with no limitations on either the amount of electricity produced, the size of the facility that produces the electricity, or the location of ultimate usage. There is also no indication in the legislative history that the Legislature intended to limit the exclusion to solar energy systems of a certain size or type. C 6/11/2012.