Program | Solar Energy System Exemption |
---|---|
Category | Financial Incentive |
Implementing sector | State |
Last Update | |
State | Louisiana |
Administrator | LA Department of Revenue |
Start Date | |
Technologies | Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Solar Pool Heating |
Sectors | Residential |
In Louisiana, any equipment attached to an owner-occupied residential building or swimming pool as part of a solar energy system is considered personal property that is exempt from ad valorem taxation. The value of a solar energy system will not be included in the assessment of such buildings or swimming pools.
A solar energy system is defined as "any device that uses the heat of the sun as its primary energy source and is used to heat or cool the interior of a structure or swimming pool, or to heat water for use within a structure or swimming pool." Solar energy systems include but are not limited to systems utilizing solar collectors, solar cells and passive roof ponds.