Rebates

Arizona's Solar Energy Credit is available to individual taxpayers who install a solar or wind energy device at the taxpayer's Arizona residence. The credit is allowed against the taxpayer's personal income tax in the amount of 25% of the cost of a solar or wind energy device, with a $1,000 maximum allowable limit, regardless of the number of energy devices installed. The credit is claimed in the year of installation. If the amount of the credit exceeds a taxpayer’s liability in a certain year, the unused portion of the credit may be carried forward for up to five years. Taxpayers

Note: Residential PV systems installed on or after January 1, 2024 are ineligible for this tax credit. H.B. 264 of 2025 repeals this tax credit for all other technologies and applications place in service after December 31, 2027.  

Utah's income tax credit for renewable energy systems includes provisions for both residential and commercial applications. The Utah Office of Energy Development administers the tax credit and has responsibility for revising the tax credit rules and certifying systems as eligible for the credit. Legislation (Section 5) enacted in 2007 extended these tax credits through at least 2012. On or before this

Iowa allows a sales tax exemption for solar, wind, and hydroelectricity equipment. As of August 2024, the Iowa sales tax rate is 6%.

Wind

For wind energy, the exemption includes the total cost of wind energy equipment and all materials used to manufacture, install, or construct wind energy systems. The exemption does not apply to equipment used to construct a plant to manufacture wind energy systems.

Solar

Effective July 1, 2006, solar energy equipment is also exempt from the state sales tax. Solar equipment means any equipment that is used to convert incident solar radiation to energy, or equipment used

Note: S.B. 1 of 2025 amended this exemption to make it only to property taxes imposed for an assessment date before January 1, 2025.

Systems that generate energy using wind, hydropower, geothermal, and solar energy heating or cooling systems are exempt from property tax.* Systems using solar power devices—including solar thermal, photovoltaic (PV), and other solar energy—are exempt from property tax only if they were installed after December 31, 2011. 

For most eligible renewable energy systems, the assessed value of the system is exempt from property tax. One exception is solar energy heating or cooling systems which are exempt from

Tennessee law allows for the creation of easements for the purpose of ensuring access to direct sunlight for solar energy systems. This statute also states that the "encouragement and protection of solar energy systems is a valid objective which counties and municipalities may consider in promulgating zoning regulations." When land is sold, easements pass with the property as recorded with the register of deeds in the county in which the land is situated.

The written creation of a solar easement shall include but is not limited to: descriptions of the property affected, angles at which the easement extends

Arizona law protects individual homeowners’ private property rights to solar access by dissolving any local covenant, restriction, or condition attached to a property deed that restricts the use of solar energy.

This law sustained a legal challenge in 2000. A Maricopa County Superior Court judge ruled in favor of homeowners in a lawsuit filed by their homeowners association seeking to force the homeowners to remove rooftop solar panels. The judge found that the association's "guidelines combined with [its] conduct 'effectively prohibited' the defendants from placing solar heating devices on their residence, contrary to the provisions of A.R.S.-33-439 (A)."

Senate Bill

Rhode Island allows property owners to establish solar easements in the same manner and with the same effect as a conveyance of an interest in real property. Solar easements must be created in writing. 

In general, they must include: 

1. A description of the real property involved, 
2. A description of the angles and three-dimensional space involved; 
3. The terms under which the easement is granted or may be terminated, and
4. Any provisions for compensation of either property owner.

In addition, the state’s local zoning ordinances must address access to air and light, views, and solar access.

In Kentucky, solar easements may be obtained for the purpose of ensuring access to direct sunlight. Easements must be expressed in writing and will become an interest in real property that may be acquired and transferred.

Parties may voluntarily enter into solar easement contracts for the purpose of ensuring adequate exposure of a solar energy system. An easement must be expressed in writing and recorded with the register of deeds for that county.

The written agreement must contain a description of the airspace in question and any term and/or conditions under which the solar easement is granted or terminated.

Oregon has several laws that protect access to solar and wind resources and the use of solar energy systems. Oregon's solar access laws date back to 1979 and state that no person conveying or contracting to convey a property title can include provisions that prohibit the use of solar energy systems on the property. Any provisions that prohibit the use of solar energy systems are void and unenforceable. Solar energy systems are defined broadly to include any device, structure, mechanism, or series of mechanisms that uses solar radiation for heating, cooling, or electrical energy.  In June 2011, this law was