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The U.S. Department of Energy and the North Carolina Clean Energy Technology Center are excited to announce that a new, modernized DSIRE is under construction. The new version of DSIRE will offer significant improvements over the current version, including expanded data accessibility and an array of new tools for site users. The new DSIRE site will be available in December 2014. Staff are currently working hard on the new version of DSIRE but are also maintaining the content of the current version of DSIRE. Thank you for your continued support and patience during this transition. We hope you are as excited for December as we are!

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Incentives/Policies for Renewables & Efficiency

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Local Option - Residential Property Tax Exemption for Solar   

Last DSIRE Review: 11/07/2014
Program Overview:
State: Virginia
Incentive Type: Property Tax Incentive
Eligible Renewable/Other Technologies: Passive Solar Space Heat, Solar Water Heat, Solar Space Heat, Solar Thermal Electric, Photovoltaics
Applicable Sectors: Residential
Amount:Varies (local option)
Maximum Incentive:Varies (local option)
Eligible System Size:Not specified
Equipment Requirements:Installation needs to be inspected by the local building authorities to determine tax credit
Web Site:
Authority 1:
Date Enacted:
Va. Code ยง 58.1-3661
Authority 2:
Date Enacted:
Date Effective:
H 1239

The State of Virginia provides the option for any county, city or town to exempt or partially exempt solar energy equipment and recycling equipment from local property taxes.  This status is targeted toward non-commercial participants; commercial entities are fully exempt from state and local taxes under Commercial Property Tax exemption for Solar.

The solar equipment and installation has to be inspected and certified by the local building department or the Department of Environmental Quality to provide the value of the system for the purpose of determining tax credit.

The statute broadly defines solar energy equipment as any that is "designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy." This includes solar photovoltaic (PV), solar thermal heating and passive solar systems.

Recycling equipment is defined as equipment which is "certified by the Department of Environmental Quality as integral to the recycling process and for use primarily for the purpose of abating or preventing pollution of the atmosphere or waters.

Cities and counties currently offering a solar energy equipment and facilities exemption include: Albemarle, Alexandria, Charlottesville, Chesterfield, Hampton, Hanover, Harrisonburg, Henrico, Isle of Wight, King and Queen, Lexington, Loudoun, Lynchburg, Prince William, Pulaski, Roanoke, Spotsylvania, Warren, Winchester and Wise. Please contact your local building inspection officials to check if the exemption is offered in your locality. 

  Ken Jurman
Virginia Department of Mines, Minerals, and Energy
Virginia Division of Energy
Washington Building
1100 Bank Street, 8th floor
Richmond, VA 23219-3638
Phone: (804) 692-3222
Fax: (804) 692-3238
Web Site:
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Disclaimer: The information presented on the DSIRE web site provides an unofficial overview of financial incentives and other policies. It does not constitute professional tax advice or other professional financial guidance, and it should not be used as the only source of information when making purchasing decisions, investment decisions or tax decisions, or when executing other binding agreements. Please refer to the individual contact provided below each summary to verify that a specific financial incentive or other policy applies to your project.

While the DSIRE staff strives to provide the best information possible, the DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. make no representations or warranties, either express or implied, concerning the accuracy, completeness, reliability or suitability of the information. The DSIRE staff, the N.C. Solar Center, N.C. State University and the Interstate Renewable Energy Council, Inc. disclaim all liability of any kind arising out of your use or misuse of the information contained or referenced on DSIRE Web pages.

Copyright 2014 - 2015 North Carolina State University, under NREL Subcontract No. XEU-0-99515-01. Permission granted only for personal or educational use, or for use by or on behalf of the U.S. government. North Carolina State University prohibits the unauthorized display, reproduction, sale, and/or distribution of all or portions of the content of the Database of State Incentives for Renewables and Efficiency (DSIRE) without prior, written consent.