Tax Incentives

Residential Customers

Local Option - Property Tax Exemption for Renewable Energy Systems

Last DSIRE Review: 11/13/2007 

Incentive Type:

Property Tax Exemption

Eligible Renewable/Other Technologies:

Solar Water Heat, Solar Space Heat, Photovoltaics, Wind, Biomass, Small Hydroelectric

Applicable Sectors:

Residential

Amount:

Varies (local option)

Authority 1:

R.I.G.L § 44-3-21

Summary:

Rhode Island law allows cities and towns to exempt renewable-energy systems from property taxation. The term "renewable energy system" is not defined in the applicable statute (R.I. Gen. Laws § 44-3-21).  

Note that a separate statute (R.I. Gen. Laws § 44-57-4) specifies that for purposes of local municipal property tax assessment, certain solar-energy systems may not be assessed at more than the value of a conventional heating system, a conventional hot-water system or energy production capacity that otherwise could be necessary to install in a building. Qualifying technologies include photovoltaics (PV), solar water-heating systems, and active solar space-heating systems.

Contact:

Julie Capobianco
Rhode Island Office of Energy Resources
One Capitol Hill
Providence, RI 02908-5890
Phone: (401) 574-9111
Fax: (401) 574-9125
E-Mail: JulieC@energy.ri.gov
Web site: www.energy.ri.gov

For Your Home

Residential Links

• Service Request Form
• Reading Your Electric Bill
• Reading Your Water Bill
• Home Energy Audits
• Payment Assistance

Tax Incentives

• Renewable Energy Tax Credit (Personal)
• PPL Renewable Energy Certificate
• Local Option - Property Tax Exemption
• Solar Property Tax Exemption
• Renewable Energy Sales Tax Exemption

Frequently Asked Questions

• FAQ for Residential Customers

Downloads

• Small Wind Electric Systems (PDF)