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Active Solar Heating and Cooling Systems Exemption

Eligibility 
Commercial
Industrial
Residential
Savings Category 
Solar Water Heat
Maximum Rebate 

None

Program Info
State 
North Carolina
Program Type 
Property Tax Incentive
Rebate Amount 

No more than conventional equipment

Provider 
N.C. Department of Revenue

Active solar heating and cooling systems may not be assessed at more than the value of a conventional system for property tax purposes. This law applies only to active solar systems and does not include any land or structural elements of buildings, such as walls and roofs, or other equipment ordinarily contained in a building. Specifically, a "system" includes all controls, tanks, pumps, heat exchangers and other equipment used directly and exclusively for the conversion of solar energy for heating or cooling. Systems placed on residential, commercial and industrial property are eligible for this exclusion.