Active Solar Energy System Exclusion – Resources
The following resources provide information and guidance on active solar energy systems and the active solar energy systems new construction exclusion.
Revenue and Taxation Code
| Section | Title |
|---|---|
| 73 | New Construction |
Letters To Assessors (LTAs)
LTAs provide an ongoing advisory service for County Assessors and other interested parties. The letters present BOE staff's interpretation of rules, laws, and court decisions on property tax assessment. The following LTAs pertain to assessment or procedural issues involving active solar energy systems:
| Letter to Assessor | Title |
|---|---|
| 80/182 | New Construction/Solar Exemption |
| 81/10 | Solar Energy System |
| 81/71 | Solar Energy Exemption and Windmills |
| 81/94 | Assembly Bill 375, Active Solar Energy System |
| 90/79 | Sunset of Solar Exclusion from New Construction |
| 91/51 | Active Solar Energy Systems, Exclusion of Certain New Construction from Assessment |
| 95/04 | Sunset Date of Active Solar Energy Systems |
| 2004/051 | Solar Energy New Construction Exclusion |
| 2005/056 | Extension of Solar Energy New Construction Exclusion |
| 2008/037 | Solar Energy Property Tax Incentive |
| 2008/071 | Solar Energy System Exclusion Form |
| 2011/030 | Solar Energy Property Tax Incentive – Recent Legislation |
| 2013/042 | Solar Energy Systems: Construction in Progress and the Sunset Date |
| 2013/063 | Solar Energy Systems on Nonprofit Properties |
| 2015/007 | Active Solar Energy System Exclusion and Section 69.5. Base Year Value Transfer Claims |
| 2014/037, 2022/054 | Active Solar Energy System New Construction Exclusion: Sunset Date Extension |
| 2024/031 | Active Solar Energy System New Construction Exclusion: Clarification of Sunset Date Extension |
Annotated Legal Opinions
Annotated legal opinions are California State Board of Equalization counsel summaries of select legal rulings and synopses of past advice. The following legal opinions pertain to questions involving active solar energy systems:
| Annotated Legal Opinion | Title |
|---|---|
| 610.0085 | Solar Energy System Exclusion |
| 610.0087 | Solar Energy System Exclusion |
| 610.0088 | Solar Energy System Exclusion |
| 610.0089 | Solar Energy System Exclusion |
| 610.0090 | Solar Energy System Exclusion |
| 610.0091 | Solar Energy System Exclusion |
| 610.0092 | Solar Energy System Exclusion |
| 660.0270 | Solar Power Taxable Possessory Interests |