The Solar energy systems exemption (solar) is available to residential, commercial, and industrial properties. The exemption is for properties with a solar energy system which utilizes solar energy to heat or cool the interior of a building, or to heat water for use in a building and which includes one or more collectors and a storage container. Solar energy system also means a system which provides electricity for a building using photovoltaic panels. The property tax exemption shall be in the amount equal to 100% of the actual assessed value of the qualifying equipment as defined in RSA 71:61. Property owners wishing to receive the exemption are required to apply and qualify for the exemption under state law and must file a Permanent Application (State form PA-29) (PDF) with the Assessing Department by April 15th.
The applicant is the owner of the property on April 1st of application year
The applicant must own the real estate which is equipped with a solar energy system
The exemption does not apply to those properties that generate electricity for resale
The solar energy system must be installed and operational as of April 1st of application year
If your property is held in a trust, you must supply a copy of the trust instrument and "A Statement of Qualification" (PA-33 (PDF)) must be completed and submitted with documents. (all documents submitted shall be handled to protect the privacy of the applicant)
Submit a copy of the complete signed solar system contract along with the Permanent Application .