California law provides that under certain circumstances the initial purchaser of a new building with an active solar energy system may qualify for a reduction in the assessed value of the property. “Active solar energy system” means a system that uses solar devices, which are thermally isolated from living space or any other area where the energy is used, to provide for the collection, storage, or distribution of solar energy. “Active solar energy system” does not include solar swimming pool heaters or hot tub heaters.
The construction or addition of any active solar energy system includes the construction of an active solar energy system incorporated by the owner-builder in the initial construction of a new building that the owner-builder does not intend to occupy or use. The exclusion from "newly constructed" provided by this subdivision applies to the initial purchaser who purchased the new building from the owner-builder, but only if the owner-builder did not receive an exclusion under this section for the same active solar energy system and only if the initial purchaser purchased the new building prior to that building becoming subject to reassessment to the owner-builder, as described in Revenue and Taxation Code section 75.12 (d).
To qualify for this reduction in the assessed value, a claim form must be completed and signed by the buyer and filed with the Assessor along with any documents necessary to identify the value attributable to the active solar energy system included in the purchase price of the new building.
Revenue and Taxation Code section 73.
Please mail completed forms to:
Office of the Assessor-Recorder, P.O. Box C, Civic Center Branch, San Rafael, CA 94913
For additional information from the Assessor-Recorder’s Office please telephone (415) 473-7215