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Solar Energy System Property Tax Exemption
| Eligible Technologies: | Passive Solar Space Heat, Active Solar Water Heat, Active Solar Space Heat, Solar Thermal Electricity, Photovoltaics |
| Applicable Sectors: | Commercial, Industrial, Residential |
| Amount: | 100 percent of project value |
| Legislative Code: | Iowa Code, Title X, Subtitle 2, Chapter 441.21 |
| Summary: | According to the statute, when assessing property for tax purposes, assessors shall disregard any market value added by a solar energy system to a building for the first five full assessment years. Solar energy systems are defined as follows: any system capable of collecting and converting solar radiation into thermal, mechanical, or electric energy, or a system that utilizes the basic building design to maximize solar heat gain in the cold season and minimize solar heat gain in the hot season. |
DNR Contact
Jim Moyle, Iowa Department of Revenue
(515) 281-7232
Jim.Moyle@iowa.gov
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Solar Access Easement
| Eligible Technologies: | Passive Solar Space Heat, Active Solar Water Heat, Active Solar Space Heat, Solar Thermal Electricity, Photovoltaics |
| Applicable Sectors: | Commercial, Industrial, Residential, Nonprofits |
| Easement: | Yes |
| Covenent: | Yes |
| Zoning: | No |
| Legislative Code: | Iowa Code Title XIV, Subtitle 2, Chapter 564A |
| Summary: | This law facilitates the orderly development and use of solar energy by establishing and providing certain procedures for obtaining access to solar energy. |
DNR Contact
Jim Moyle, Iowa Department of Revenue
(515) 281-7232
Jim.Moyle@iowa.gov
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