Massachusetts law provides that solar energy systems and wind energy systems or solar and wind systems that are co-located with an energy storage system that meet the following criteria are exempt from local property tax for a 20-year period: can produce at most 125% of the annual electricity needs of the real property; has a system capacity that is 25 kW or less; or an individual system -- or a combination therein -- that entered into an agreement for payment in lieu of taxes associated with the municipality that the system is located in. A period greater than 20 years

Massachusetts law exempts from the state's sales tax "equipment directly relating to any solar, wind powered; or heat pump system, which is being utilized as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of an individual's principal residence in the commonwealth."

Massachusetts Tax Form ST-12 is available on the Massachusetts Department of Revenue web site. The form may be completed and presented to the vendor at the time of purchase.

Massachusetts allows a 15% credit -- up to $1,000 -- against the state income tax for the net expenditure* of a renewable energy system (including installation costs) installed on an individual’s primary residence. If the credit amount is greater than a resident's income tax liability, the excess credit amount may be carried forward to the next succeeding year for up to three years. Eligible technologies include solar water and space heating, photovoltaics (PV), and wind energy systems. The original use of the system must begin with the taxpayer, and the system should “reasonably be expected to remain in operation for

This statute exempts from the state sales tax all wood or "refuse-derived" fuel used for heating purposes. The law does not make any distinctions about whether the qualified fuels are used for residential or commercial heating so both purposes should qualify. As of now, the Maryland sales tax rate is 6%.

Any city or county in Iowa may pass an ordinance assessing wind energy conversion equipment at a special valuation for property tax purposes, beginning at 0% of the net acquisition cost in the first assessment year and increasing annually by five percentage points to a maximum of 30% of the net acquisition cost in the 7th and succeeding years.

If a city or county repeals the ordinance, the wind energy property shall be valued at the special rate until the end of the 19th assessment year following the first assessment year. Once this period has ended, the property is valued

Illinois offers a special assessment of solar energy systems for property tax purposes. When a claim for alternate valuation is filed, the chief county assessment officer is required to ascertain two values: the value of the improvements as if equipped with a conventional heating or cooling system and the value of the improvements as equipped with the solar energy system. The alternate valuation is the lesser of these two values.

Eligible equipment includes both active and passive solar energy systems. The exemption is not valid for equipment that is equally usable in a conventional energy system or for components that

This statute allows taxpayers an income tax deduction of 40% of the cost of a solar, wind, geothermal, and certain biomass energy devices used for heating or electricity generation. Taxpayers can apply this 40% deduction in the year in which the system is installed and can also deduct 20% of the cost each year for three years thereafter. The maximum deduction in any one year is $5,000. The total maximum deduction is $20,000.

Eligible biomass energy devices include a pellet stove or EPA-certified wood stove if:

• it is in the taxpayer's residence,
• it replaces an old wood stove that does

Note: Riverside Public Utilities began accepting reservation appointments for Program year 2015 - 2016 on May 18th. Systems must be installed after July 1, 2015 to qualify. The program will remain open until funding for the year has been exhausted. 

The Residential Photovoltaic (PV) System rebate program provides incentives to Riverside Public Utilities customers who purchase and install qualifying photovoltaic systems on their homes. For Fiscal Year 2015-2016, the rebate amount is $0.50 per watt AC and cannot exceed 50% of the total system cost. 

Colorado became the first state in the U.S. to enact a renewable portfolio standard (RPS) by ballot initiative (i.e., via an initiated state statute) when voters approved the Colorado Renewable Energy Requirement Initiative, also known as Amendment 37, in November 2004. Each qualifying retail utility is required to generate or cause to be generated electricity from eligible energy resources in the following proportions of its retail electricity sales for 2020 and each year thereafter: 30% for each investor-owned utility (IOU), 20% for each electric cooperative serving 100,000 meters or more, and 10% for each electric cooperative serving less than

The City of Ashland Conservation Division offers a solar water heating program to residential electric customers who currently use an electric water heater. Under this program, qualified home owners may take advantage of the City's zero-interest loan program or a cash rebate up to $1,000. Interested customers are provided site evaluations, consumer education, information about available solar systems, and names of qualified contractors.