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Many U.S. states use policies for valuing solar PV for property tax purposes, while other states do not, creating uncertainty even where policies exist. This report examines current state and local property taxation practices for solar PV, highlighting assessment and tax issues under both PV-specific and general property tax laws, and concludes with recommendations to improve clarity, transparency, and predictability.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/property-taxes-and-solar-pv-systems-policies-practices-and-issues/303201/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/property-taxes-and-solar-pv-systems-policies-practices-and-issues/303201.png","ImageObject",442,249,{"name":88,"@type":89},"Mimi","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Why do property taxes matter for solar PV system owners?","Question",{"text":108,"@type":109},"Property taxes can represent a potentially significant cost for solar photovoltaic (PV) system owners. 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It then recommends ways to increase clarity, transparency, and predictability.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303201,1789800534,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},2336477974920,"https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d","| Property Taxes and Solar PV Systems: Policies, Practices, and Issues |  |\n| --- | --- |\n| Justin Barnes, Chad Laurent, Jayson Uppal, Chelsea Barnes & Amy Heinemann\u003Cbr>July 2013\u003Cbr>Prepared by |  |\n| | |\n\nAbstract  \nProperty taxes represent a potentially significant cost for solar photovoltaic (PV) system owners. Many U.S. states have adopted policies specifically addressing how solar PV systems should be valued for property tax purposes. However, other states have not adopted such policies, and even explicit policies sometimes fail to fully address the myriad of different circumstances present in the current PV market landscape, or give rise to additional questions and problems of their own. The frequent lack of clarity presents challenges for both owners of PV systems and government officials involved in the administration of property taxes, as each seeks to ascertain the appropriate treatment for solar PV systems and understand the implications it holds. This report investigates current state and local property taxation practices as they apply to solar PV systems, as well as the various issues associated with assessing and taxing them under PV-specific and general property tax laws. It concludes with recommendations for increasing the clarity, transparency, and predictability of the property tax policies and practices with respect to solar PV systems, and the methods that may be employed towards this end.  \nDisclaimer  \nThis material is based upon work supported by the U.S. Department of Energy under Award Number DEEE0003525 . The guide was produced by the North Carolina Solar Center, and Meister Consultants Group, Inc. with the support of the following organizations as part of the SunShot Solar Outreach Partnership: ICLEI-Local Governments for Sustainability; International City/County Management Association (ICMA); Solar Electric Power Association (SEPA); Interstate Renewable Energy Council, Inc.(IREC); The Solar Foundation (TSF); American Planning Association (APA); and National Association of Regional Councils (NARC) .  \nThis guide was prepared as an account of work sponsored by an agency of the United States Government. Neither the United States Government nor any agency thereof, nor any of their employees, makes any warranty, express or implied, or assumes any legal liability or responsibility for the accuracy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe on privately owned rights. Reference herein to any specific commercial product, process, or service by trade name, trademark, manufacturer, or otherwise does not necessarily constitute or imply its endorsement, recommendation, or favoring by the United States Government or any agency thereof. The views and opinions of authors expressed herein do not necessarily state or reflect those of the United States Government or any agency thereof.  \nAcknowledgements  \nThe authors wish to thank the following individuals for providing insight and feedback in reviewing this report: Josh Huneycutt, Monica Andrews, and Ammar Qusaibaty, U.S. Department of Energy SunShot Initiative; Geoff Klise, Sandia National Laboratories; Jamie Johnson, Solar Power Electric; Larry Clark, The International Association of Assessing Officers; Ann Deal, ICMA-CM; Kim Kooles, North Carolina Solar Center; Sandra K. Adomatis, SRA, LEED GA; Alexander Winn and Andrea Luecke, The Solar Foundation; and Wilson Rickerson, Meister Consultants Group, Inc. The authors are also grateful to professionals from various state and local government departments across the country that provided extra insight into property assessment issues in their jurisdictions, including: Keilah Folkertsma, Peter Levine, Angie Berry, Ed Parker, Cary Halfpop, Roland Simmons, Frank Dudley, Paul Jacobs, and Kory Hofland.  \nTable of Contents  \n1 Introduction ...............................................................................................","cbCaifxll1J2iXpf","https://ap.wps.com/l/cbCaifxll1J2iXpf","pdf",1838011,118,"English","# 1 Introduction\n# 2 Solar PV and Property Tax Basics\n## 2.1 Solar PV Technology and Markets\n## 2.2 Property Taxes: Methods and Process\n## 2.3 Property Tax Impacts\n# 3 Issues with PV and Property Taxation\n## 3.1 Real vs. Personal Property Distinctions","[{\"question\":\"Why do property taxes matter for solar PV system owners?\",\"answer\":\"Property taxes can represent a potentially significant cost for solar photovoltaic (PV) system owners. Unclear valuation and treatment can complicate budgeting and compliance.\"},{\"question\":\"How do different U.S. states approach valuing solar PV for property taxes?\",\"answer\":\"Many U.S. states have adopted policies for valuing solar PV for property tax purposes, while other states have not. Even explicit policies may not cover the many circumstances in today’s PV market.\"},{\"question\":\"What issues does the report address regarding assessing and taxing solar PV systems?\",\"answer\":\"The report investigates property taxation practices at state and local levels and the issues involved in assessment and taxation under both PV-specific and general property tax laws. It then recommends ways to increase clarity, transparency, and predictability.\"}]","Property Taxes and Solar PV Systems: Policies, Practices, and Issues | PDF",41]