Property Tax Abatement for Renewable Energy Property
Florida homeowners who install solar PV (including with storage), wind, solar water heaters, or geothermal heat pumps on or after January 1, 2013 pay no additional property tax on the added value those systems create, since that increase in the home's just value is ignored. The exemption covers collectors, modules, inverters, storage, controls, pumps, and similar integral components, but not conventional backup systems or equipment you'd need anyway. Contact your county property appraiser to confirm how to claim it.
You can tell residential customers that renewable systems installed on or after January 1, 2013 carry a 100% property tax exemption, and commercial, industrial, agricultural, and multifamily customers get an 80% abatement for devices installed on or after January 1, 2018, through December 31, 2037. Eligible equipment includes PV modules and inverters, storage, wind turbines, solar water heaters, geothermal heat pumps, and their integral components, but not conventional backup systems or equipment required without the renewable source. The abatement does not apply to projects in fiscally constrained counties that filed a comprehensive plan amendment or planned unit development zoning application on or before December 31, 2017.
This is a property tax incentive that excludes the added just value from renewable energy property: a 100% exemption for residential property (assessments beginning January 1, 2014, equipment installed on or after January 1, 2013) and an 80% abatement for non-residential property (devices installed on or after January 1, 2018, expiring December 31, 2037). It is funded through foregone local property tax revenue rather than a program budget, and it covers solar PV, PV plus storage, wind, solar water heating, and geothermal heat pumps. It targets residential, commercial, industrial, agricultural, and multifamily owners, with an exclusion for certain projects in fiscally constrained counties with pre-2018 land-use applications.
Program details
- Program ID
- 5426
- Effective
- 7/1/2013
- Expires
- 12/31/2037
- Last updated
- 1/2/2026
Eligibility
- Sectors
- commercial industrial residential agricultural multifamily residential
- Technologies
- solar water heat solar photovoltaics wind (all) geothermal heat pumps wind (small) lithium-ion
Program summary
Florida provides a 100% property tax exemption for residential renewable energy property and an 80% property tax abatement for non-residential renewable energy property.
Eligible renewable energy property includes solar photovoltaic (PV) systems, solar PV plus storage systems, wind energy systems, solar water heaters, and geothermal heat pumps installed on or after January 1, 2013. For the purpose of assessing property taxes for a home, an increase in the just value of the property attributable to the installation of this equipment should be ignored. The exemption applies to the following types of equipment used as part of a solar, wind or geothermal system:
- Solar energy collectors, photovoltaic modules, and inverters.
- Storage tanks and other storage systems, excluding swimming pools used as storage tanks.
- Rockbeds.
- Thermostats and other control devices.
- Heat exchange devices.
- Pumps and fans.
- Roof ponds.
- Freestanding thermal containers.
- Pipes, ducts, wiring, structural supports, refrigerant handling systems, and other components used as integral parts of such systems; however, such equipment does not include conventional backup systems of any type or any equipment or structure that would be required in the absence of the renewable energy source device.
- Windmills and wind turbines.
- Wind-driven generators.
- Power conditioning and storage devices that store or use solar energy, wind energy, or energy derived from geothermal deposits to generate electricity or mechanical forms of energy.
- Pipes and other equipment used to transmit hot geothermal water to a dwelling or structure from a geothermal deposit.
This residential exemption applies to assessments beginning January 1, 2014, and for equipment installed on or after January 1, 2013. The non-residential abatement applies to devices installed on or after January 1, 2018 and expires December 31, 2037.
The abatement does not apply to devices installed as part of projects planned for location in a fiscally constrained county, for which an application for a comprehensive plan amendment or planned unit development zoning has been filed on or before December 31, 2017.
Contact & resources
Please verify current program details with the administering agency before making any financial decisions.
