Active Solar Heating and Cooling Systems Exemption

If you install an active solar water or space heating or cooling system on your North Carolina home, your property tax assessment for that system cannot exceed the value of a conventional system. The benefit covers the solar equipment itself, such as controls, tanks, pumps and heat exchangers, but not land or building parts like walls and roofs. Contact your county tax assessor's office to confirm how to have the system valued under this rule.

You can tell North Carolina residential, commercial and industrial customers that active solar heating and cooling systems are assessed for property tax no higher than a conventional system would be. Eligible equipment includes controls, tanks, pumps, heat exchangers and other items used directly and exclusively for converting solar energy to heat or cool, while land, structural elements and other ordinary building equipment are excluded. Only active solar systems qualify, so confirm system design and assessment details with the local tax assessor.

This is a North Carolina property tax incentive that caps the assessed value of active solar water heat and space heat or cooling systems at the value of a conventional system. It applies through property assessment rather than a grant or rebate, so there is no dedicated program funding. It targets residential, commercial and industrial property owners, and the cap covers only equipment used directly and exclusively for solar conversion, not land or structural building elements.