Property Tax Exemption for Solar Heating and Cooling Systems
Active solar heating and cooling systems may not be assessed at more than the value of a conventional system for property tax purposes. This tax exemption applies only to active solar systems including solar water heat, solar space heat and solar space cooling and does not include any land or structural elements of buildings, such as walls and roofs, or other equipment ordinarily contained in a building. Systems placed on commercial and industrial property are eligible for this exclusion. 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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