You are here

Local Option - Property Tax Exemption for Renewable Energy Systems

Eligibility 
Commercial
Industrial
Residential
Agricultural
Savings Category 
Solar Water Heat
Solar Space Heat
Solar Photovoltaics
Wind (All)
Biomass
Geothermal Heat Pumps
Wind (Small)
Hydroelectric (Small)
Program Info
Sector Name 
State
Administrator 
Rhode Island Office of Energy Resources
State 
Rhode Island
Program Type 
Property Tax Incentive
Rebate Amount 

Varies (local option)

Summary 
Rhode Island allows cities and towns to exempt, by ordinance, 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 residential 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 photovoltaic (PV) systems, solar water-heating systems and active solar space-heating systems.