Solar Energy Systems Tax Exemption PWC Code of Ordinances – Prince William County, VA

Solar Energy Systems Tax Exemption PWC Code of Ordinances is the Prince William County handout that reproduces Article VI of the county code, Secs. 26-56 through 26-65, explaining how owners of certified solar energy equipment, facilities or devices can obtain an exemption from real estate property tax. It is codified through Ordinance No. 26-56 and carries the version mark 2014_0506.

The article rests on § 58.1-3661 of the Code of Virginia. It declares certified solar energy equipment, facilities and devices a separate class of property for local taxation and authorizes the exemption when the article's requirements are met.

Certified equipment is property designed and used primarily to collect and use incident solar energy for water heating, space heating or cooling, or another application that would otherwise need a conventional energy source such as petroleum products, natural gas, electricity, wood or coal. The state certifying authority is the Virginia Department of Housing and Community Development, working with the county building official.

Two county officers share the work. The building official runs the certification procedures, and the supervisor of assessments runs the assessment and taxation procedures. The Building Development Division lists a separate handout, Solar Energy Systems Plan Submission and Inspection Guidelines, for plan submission and inspection.

The document is an ordinance text. The application itself is made on forms provided by the state certifying authority.

Any person claiming a tax exemption for certified solar energy equipment, facilities or devices in Prince William County applies under this article.

Conditions that the ordinance attaches to the exemption:

• You must hold title to the property, or hold it in part, on the first day of the taxable year.
• The building official must determine, after examining plans, specifications and the installation, that the equipment is designed and used primarily for one of the solar functions in the definition. It must also meet the criteria of the state certifying authority.
• The state certifying authority must certify to the supervisor of assessments that you met all requirements for exemption.

Property that is not certified solar energy equipment, facilities or devices does not fall under this article. The ordinance does not say that anyone may apply on behalf of an owner.

Anyone aggrieved by the building official's decision may appeal under the Virginia Uniform Statewide Building Code. Anyone aggrieved by the supervisor of assessments' valuation may appeal to the director of finance.

File the application when you want to claim the exemption for certified solar energy equipment, facilities or devices; the ordinance prints no calendar deadline for filing. Title must be held, or partially held, by you on the first day of the taxable year.

Timing of the benefit is set by Sec. 26-64. The exemption takes effect in the tax year after the year in which you apply, and it runs for a term of five years, as long as the equipment is used during the tax year. Where real estate is assessed under Code of Virginia § 58.1-3292, the exemption first takes effect when the real estate is first assessed, but not before the date of application.

The supervisor of assessments determines the value only after receiving the state certificate and evidence of approved installation.

You file the application in person or by whatever means the building official accepts at the Building Development Division; the ordinance names only the building official's office.

• Where to file: with the building official, on forms provided by the state certifying authority and available at the building official's office. The Building Development Division footer lists 5 County Complex Court, Prince William, VA, 22192, telephone 703-792-6930, and www.pwcgov.org/BDD.
• What to include: a complete set of plans and specifications of the solar energy equipment, facilities or devices for which the exemption is claimed.
• What happens next: the building official reviews the plans for conformance with the Virginia Uniform Statewide Building Code and the state criteria, then forwards applications that meet the requirements to the state certifying authority. The supervisor of assessments values the equipment after receiving the state certificate and evidence of approved installation.

The document names no online portal and does not mention a fee; ask the Building Development Division at the number above. FillingPDF lets you fill out and download the PDF; submission follows the channels above.