Active Solar Energy System Exclusion – Guidelines

Guidelines for Active Solar Energy Systems New Construction Exclusion were approved by the Members of the State Board of Equalization on November 15, 2012, following an extensive process involving interaction of Board staff with government officials and the public.

The objective of the guidelines is to provide Assessors' staff, Assessment Appeals Board members, taxpayer representatives, and others interested in the administration of property taxes in California with information regarding the new construction exclusion for active solar energy systems, including:

• Definitions
• Assessment responsibility
• First buyer exclusion
• Construction completion
• Leases
• Legal entities
• Decline in value
• Types of uses for active solar energy systems