50-State Commercial Solar Property Tax Exemption & C-PACE Directory
Compare commercial solar property tax exemptions (100% assessed value shield), sales and use tax waivers on EPC hardware, and active Commercial PACE financing legislation (Updated for 2026).
| State | Property Tax Exemption Status | Sales Tax Exemption | C-PACE Financing Active | Statutory Code & Program Name |
|---|---|---|---|---|
| California | 100% Exemption (Section 73) | Partial Manufacturing | Active Statewide | CA Revenue & Taxation Code § 73 |
| New Jersey | 100% Property Tax Exemption | 100% Full Exemption | Active (NJ EDA) | N.J.S.A. 54:4-3.113 |
| New York | 100% 15-Year Exemption (RPTL 487) | 100% Full Exemption | Active (EIDC PACE) | NY Real Property Tax Law § 487 |
| Texas | 100% Property Tax Exemption | 100% Full Exemption | Active (TX-PACE Authority) | TX Tax Code § 11.27 |
| Florida | 80% Comm / 100% Res Exemption | 100% Full Exemption | Active (Florida PACE) | FL Statutes § 193.624 |
| Massachusetts | 100% 20-Year Exemption (M.G.L. 59) | 100% Full Exemption | Active (MassDevelopment) | Mass. Gen. Laws ch. 59 § 5(45) |
| Pennsylvania | Local Option (LERTA Abatement) | Subject to State Sales Tax | Active (PA C-PACE) | Act 30 Commercial PACE Statute |
| Illinois | Alternate Valuation (Equalized $/MW) | 100% Full Exemption | Active (Illinois PACE) | 35 ILCS 200/10-720 |
| Ohio | Qualified Energy Project (QEP PILOT) | 100% Full Exemption | Active Statewide | Ohio Revised Code § 5727.75 |
| Georgia | Local Municipal Discretion | Subject to State Sales Tax | Active (Atlanta/Counties) | Local Enterprise Zone Abatement |
| North Carolina | 80% Property Tax Exemption | Subject to State Sales Tax | Enacted Legislation | N.C. Gen. Stat. § 105-275(45) |
| Virginia | 100% Exemption (<25 MW) | 100% Full Exemption | Active (Virginia PACE) | VA Code Ann. § 58.1-3660 |
| Colorado | 100% Property Tax Exemption | 100% Full Exemption | Active (Colorado C-PACE) | C.R.S. § 39-3-102 |
| Arizona | 100% Property Tax Exemption | 100% Full Exemption | Active (AZ PACE) | A.R.S. § 42-11054 |
| Washington | B&O Clean Energy Credit | 100% Full Exemption | Active (C-PACER WA) | RCW 82.08.962 |