Rebates

Note: These guidelines and criteria for tax abatement were readopted by the City Council on August 28, 2024, and absent further extension they will expire on August 28, 2024.

In September 2009, the City of Houston Tax Abatement Program was enacted (Ordinance No. 2009-858), establishing a partial tax abatement for U.S. Green Building Council Leadership in Energy and Environmental Design (LEED)-certified commercial buildings. The tax abatement was extended most recently in 2024 under Ordinance No. 2024-624.

Program eligibility

1. It is a new commercial facility

New York City passed Resolution 1121 in August 2005 (effective December 1, 2005) to exempt residential solar energy systems equipment and services from sales tax. As a city with a population of 1 million or more, New York City had to pass this resolution in order to offer the same exemption as the state.

The state of Maryland permits local governments (Md Code: Property Tax § 9-242) to offer property tax credits for high performance buildings if they choose to do so. In October 2010 Anne Arundel exercised this option by enacting legislation (County Bill 78-10) providing a property tax credit for high performance dwellings built on or after July 1, 2010 that meet or exceed USGBC LEED Silver standards. The credit was amended in 2012 (County Bill 03-12) to add the National Green Building Standard (NGBS) as an eligible green building certification system for the tax credit. The tax credit is available for

Connecticut enacted legislation in May 2010 (H.B. 5435) that established a sales and use tax exemption for equipment, machinery and fuels used to manufacture solar thermal (active or passive) systems, solar electric systems, wind-power electric systems, or geothermal resource systems.

The state of Maryland permits local governments (Md Code: Property Tax § 9-242) to offer property tax credits for high performance buildings if they choose to do so. Baltimore County exercised this option in 2006 by creating property tax credits for new and existing multi-family residential (50+ units) and commercial buildings that meet certain high performance building standards. In 2008, the county also adopted a similar provision creating property tax credits for newly constructed high performance homes, and in 2010 added provisions for energy efficiency improvements in existing homes.

The credit is formulated as a percentage (%) reduction in

Illinois law prohibits homeowners' associations, common interest community associations and condominium unit owners' associations from preventing homeowners from using or installing solar energy systems. These associations may not deny homeowners permission to install solar energy systems, but they may specify the location of the solar energy system, as long as such specifications do not "impair the effective operation" of the system. In July 2011, the legislature enacted a bill (Public Act 97-0105) which added a provision for wind energy. A homeowner's association or similar entity may restrict wind energy devices altogether.

The law stipulates that associations must adopt an energy

In June 2010, Louisiana enacted solar rights legislation (HB 751) that prohibits certain entities from unreasonably restricting a property owner from installing a solar collector. Solar collectors are generally defined to include photovoltaics (PV), solar water heating, and any other system or device that uses sunlight as an energy source. While this law generally guarantees a property owner's right to install solar collectors, there are some exceptions to the law. For example, historic districts, historical preservation areas, and landmarks designated by a local governing authority are excluded from this solar rights law.

In March 2009 New Jersey enacted legislation (A.B. 1558) designed to support the integration of solar energy systems into new residential developments. The law requires that developers of residential developments with 25 or more dwelling units must "offer to install, or to provide for installation of, a solar energy system" when techinically feasible.

 Solar energy systems are defined to include systems that use solar energy to provide "all or a portion of the heating, cooling, or general energy needs of a dwelling unit, including, but not limited to, nocturnal heat radiation, flat plate or focusing solar collectors, or

In December 2003, the City of Atlanta passed a green building ordinance that applies to city-owned facilities and city-funded projects. This green building ordinance applies to all new construction and renovation projects in which the building has 5,000 square feet of occupied space or the total project cost exceeds $2 million. These projects must incorporate sustainable design principles and must meet the Leadership in Energy and Environmental Design (LEED) Silver rating. Departments must submit an annual report to the City's environmental manager to demonstrate compliance with this standard.

This discounted rate is available to commercial customers whose building meets the U.S. Green Building Council’s Leadership in Energy and Environmental Design (LEED) certification or equivalent. To qualify, the customer must be on the Rate 125. Qualifying customers pay a discounted rate per therm less than otherwise applicable Rate 125. For buildings that use equivalent means to qualify, a registered professional engineer’s statement must be provided that states that the building uses no more energy, on a per square foot basis, than a LEED certified building. 

Residential homes must produce a statement from a registered professional engineer that states that