Illinois offers a special assessment of solar energy systems for property tax purposes. When a claim for alternate valuation is filed, the chief county assessment officer is required to ascertain two values: the value of the improvements as if equipped with a conventional heating or cooling system and the value of the improvements as equipped with the solar energy system. The alternate valuation is the lesser of these two values.

Eligible equipment includes both active and passive solar energy systems. The exemption is not valid for equipment that is equally usable in a conventional energy system or for components that

This statute allows taxpayers an income tax deduction of 40% of the cost of a solar, wind, geothermal, and certain biomass energy devices used for heating or electricity generation. Taxpayers can apply this 40% deduction in the year in which the system is installed and can also deduct 20% of the cost each year for three years thereafter. The maximum deduction in any one year is $5,000. The total maximum deduction is $20,000.

Eligible biomass energy devices include a pellet stove or EPA-certified wood stove if:

• it is in the taxpayer's residence,
• it replaces an old wood stove that does

Note: Riverside Public Utilities began accepting reservation appointments for Program year 2015 - 2016 on May 18th. Systems must be installed after July 1, 2015 to qualify. The program will remain open until funding for the year has been exhausted. 

The Residential Photovoltaic (PV) System rebate program provides incentives to Riverside Public Utilities customers who purchase and install qualifying photovoltaic systems on their homes. For Fiscal Year 2015-2016, the rebate amount is $0.50 per watt AC and cannot exceed 50% of the total system cost. 

Enacted May 2015, S.B. 15-254 extends the 3.0 credit multiplier for municipal utilities to systems under contract for development by August 1, 2015, and producing electricity before December 31, 2015.

Colorado became the first state in the U.S. to enact a renewable portfolio standard (RPS) by ballot initiative (i.e., via an initiated state statute) when voters approved the Colorado Renewable Energy Requirement Initiative, also known as Amendment 37, in November 2004. Each qualifying retail utility is required to generate or cause to be generated electricity from eligible energy resources in the following proportions of its retail electricity sales for

The City of Ashland Conservation Division offers a solar water heating program to residential electric customers who currently use an electric water heater. Under this program, qualified home owners may take advantage of the City's zero-interest loan program or a cash rebate up to $1,000. Interested customers are provided site evaluations, consumer education, information about available solar systems, and names of qualified contractors.

The City of Ashland Conservation Division offers a solar water heating program to its residential electric customers who currently use an electric water heater. Under "The Bright Way to Heat Water Program," qualified home owners may choose either the cash rebate or a zero-interest loan. Cash rebates of up to $1,000 are available for approved systems. The rebate amount is calculated as $0.40 times the estimated annual kilowatt-hour (kWh) savings (the Oregon Department of Energy provides the estimates for approved systems). Interested customers are provided site evaluations, consumer education, information about available solar systems, and the names of qualified contractors.

The SolarGenerations Rebate Program was established in 2003 as a result of AB 431 ("the Solar Energy Systems Demonstration Program") and began accepting applications in August 2004. The program was subsequently amended numerous times and rebates are now available for grid-connected photovoltaic (PV) and small wind systems installed on residences, small businesses, large commercial/industrial facilities, public buildings, low-income housing, non-profits and schools; and small hydroelectric systems installed at grid-connected agricultural sites and tribal entities. Participants must be current Nevada customers of NV Energy to participate.

Solar Incentives

Customers may install PV systems sized to meet 100% of their annual energy needs

In 1975, the City of Santa Clara established the nation's first municipal solar utility. Under the Solar Water Heating Program, the Santa Clara Water & Sewer Utilities Department supplies, installs and maintains solar water heating systems for residents and businesses. In addition, the city has also installed solar energy equipment for a number of its own facilities.

Solar equipment is available from the city for heating swimming pools, process water and domestic hot water. The hardware (solar collectors, controls and storage tanks) is owned and maintained by the city under a rental agreement. The renter pays an initial installation fee

Silicon Valley Power (SVP) offers incentives for the installation of new grid-connected solar electric (photovoltaic, or PV) systems. Incentive levels will step down over the life of the program as certain installed capacity goals are met. As of October 2016, residential SVP customers are eligible for a rebate of $1.25 per watt AC up to $12,500 (10 kilowatts). Commercial SVP customers are eligible for a rebate of $0.65 per watt AC for systems up to 50 kilowatts (kW). Commercial systems greater than 50 kW but smaller than 1 megawatt (MW) are eligible for a performance based incentive of $0.09 per

Arizona provides a sales tax exemption* for the retail sale of solar energy devices and for the installation of solar energy devices by contractors. The statutory definition of "solar energy device" includes wind electric generators and wind-powered water pumps in addition to daylighting, passive solar heating, active solar space heating, solar water heating, and solar photovoltaics. The sales tax exemption does not apply to batteries, controls, etc., that are not part of the system. (Note that H.B. 2429, enacted in June 2006, eliminated the $5,000 limit per device.)

S.B. 1229 of 2012 extended this exemption to net metering transactions