Classifies some property as excluded from the tax base, meaning that if adding a solar system to a residential property increases the property value, the value added won’t be included in property tax assessments.
o Exemption to 80% of the appraised value of a solar energy electric system
Policy Details:
Locale: State Law, North Carolina [Southeast]
Climate zone:
Jurisdiction: State []
Policy Type(s): Statute
Citation:
N.C. Gen. Stat. § 105‑275




