Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

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Annotation 610.0091

610.0091 Solar Energy System Exclusion. Residentially hosted rooftop distributed photovoltaic electric generation systems are classified as fixtures if they are physically annexed to real property and intended to remain physically annexed indefinitely. The outward appearance of the system panels of substantial size and weight, designed to accommodate a specific customer's needs and to physically fit that customer's residential rooftop, and which are actually attached to a customer's roof by steel lag bolts indicates that the parties to these transactions intend to annex the systems to the real property indefinitely. Under the intent test, such a system should be classified as real property. This system, which uses solar devices in the form of photovoltaic modules to generate, transmit, and convert electricity for residential use and consumption, qualifies for the new construction exclusion under Revenue and Taxation Code section 73. C 1/13/2014.