Last Updated May 25, 2023
Program Overview
Category:
Financial Incentive
State:
Louisiana
Incentive Type:
Property Tax Incentive
Administrator:
LA Department of Revenue
Start Date:
05/11/1994
Expiration Date:
N/A
Web Site:
N/A
Applicable Sectors:
Residential
Eligible Renewable/Other Technologies:
Solar - Passive, Solar Water Heat, Solar Space Heat, Solar Photovoltaics, Solar Pool Heating
Summary
In Louisiana, any equipment attached to an owner-occupied residential building or swimming pool as part of a solar energy system is considered personal property that is exempt from ad valorem taxation. The value of a solar energy system will not be included in the assessment of such buildings or swimming pools.
A solar energy system is defined as "any device that uses the heat of the sun as its primary energy source and is used to heat or cool the interior of a structure or swimming pool, or to heat water for use within a structure or swimming pool." Solar energy systems include but are not limited to systems utilizing solar collectors, solar cells and passive roof ponds.