Property Tax Abatement
North Carolina has enacted legislation that exempts 80% of the appraised value of a "solar energy electric system" (also known as a photovoltaic, or PV, system) from property tax. For the purposes of this assessment, the term "solar energy electric system" means "all equipment used directly and exclusively for the conversion of solar energy to electricity." This incentive is effective for taxable years beginning on or after July 1, 2008. Contact: Taxpayer Assistance – NC DOR, N.C. Department of Revenue, Post Office Box 25000, Raleigh, NC 27640; 877-252-3052; http://www.dor.state.nc.us
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