Exemption for Certified Solar Energy

Background

The Virginia General Assembly enacted legislation declaring certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities or devices to be a separate class of property as defined under the Code of Virginia Section 58.1-3661. Chapter 868 of the Loudoun County Codified Ordinances governs the exemption for Certified Solar Energy Equipment.

The Department of Building and Development must certify the application before it is submitted to the Office of the Commissioner of the Revenue Exemptions and Deferrals Division.

The exemption is effective the tax year following the year the application is made and is permitted for a term of ten years from the date the equipment was originally installed. The assessed value of the building is reduced by the value of the certified solar energy equipment. Therefore, the amount of the exemption is equal to the real property tax on the value of the certified solar energy equipment.

To receive an exemption, complete the Solar Energy Exemption application and provide the supporting documentation requested to the Department of Building and Development. See the Solar Permits webpage for more information about the permit process.

The application and assistance is available during business hours at the Leesburg office. If you need assistance, please email the Exemptions and Deferrals Division or call 703-737-8557.

Requirements

Certified solar energy equipment, facilities or devices means property certified by the Department of Building and Development to be designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy.