Solar Energy System Exemption

Program Overview

Implementing Sector	State
Category	Financial Incentive
State	Louisiana
Incentive Type	Property Tax Incentive
Administrator	LA Department of Revenue
Start Date	05/11/1994
Eligible Renewable/Other Technologies	Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Solar Pool Heating
Applicable Sectors	Residential
Incentive Amount	100%
Maximum Incentive	None

Summary

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.

Authorities

Name	La. R.S. 47:1706
Date Enacted	5/11/1994

Contact

Public Information

Organization:

LA Department of Revenue

Address:

PO Box 201
Baton Rouge, LA 70821-0201

Phone:

(855) 307-3893