Rebates

Wisconsin has two sales tax exemptions that apply to renewable energy. Legislation enacted in 1979 exempts wood sold as a fuel for residential use from the state sales and use tax (Wis. Stat. § 77.54(30)). Residential use means use in a structure or portion of a structure which is the person's permanent residence. A clause was added in 2007 expanding the exemption to include sales of all biomass -- as defined in Wis. Stat. § 196.378 (1) (ar) -- used as fuel for residential use. This definition includes wood, energy crops, biological wastes, biomass residues, and landfill gas.

The original

In 2006, Michigan enacted legislation allowing for the creation of Renewable Energy Renaissance Zones (RERZ). Renaissance zones offer significant tax benefits to facilities located within their boundaries. Facilities within a renaissance zone do not pay the Michigan Business Tax*, state education tax, personal and real property taxes, or local income taxes (where applicable). These taxes may be abated for up to 15 years, with the abatements being phased out in 25% increments over the last three years of the zone designation. For residents of renaissance zones designated before 2012, taxpayers are exempt from paying certain income taxes, if they

Durham County adopted a resolution in October 2008 that requires new non-school public buildings and facilities to meet high-performance standards. New construction of public buildings and facilities greater than 10,000 square feet must achieve a minimum rating of LEED Gold or any comparable performance criteria. Buildings between 4,000 and up to 10,000 square feet must achieve a minimum rating of LEED Silver or any comparable performance criteria.

Additionally, renovations of non-school public buildings in excess of 25% of the building and comprising upgrades or replacements of two of the three major systems (HVAC, lighting and plumbing) must be able to

State Green Building Standards
Illinois requires that all new state-funded construction or major renovations are required to seek LEED, Green Globes, or equivalent certification. The Green Buildings Act (July 2009) defines major renovations as projects with a budget of at least 40% of a building's replacement cost and makes the following requirements based on the U.S. Green Building Council's Leadership in Energy and Environmental Design (LEED) rating system:

• New buildings and major renovations of less than 10,000 square feet must meet the highest LEED standard (or equivalent standard) that is practical. Certification is not required.
• New buildings and renovations of

In 2008 Prince George's County enacted legislation offering a property tax credit on residential structures equipped with solar and geothermal systems. As originally devised, the credit could only be taken for systems used to heat and cool a structure or provide hot water for a structure. However, in April 2009 the county enacted additional legislation (Council Bill 05-2009) extending the property tax credit to solar-electric (PV) systems, effective May 22, 2009. Prince George's County also later extended property tax credit to include leases and solar power purchase agreements. 

The tax credit for solar or geothermal systems is equal to 50%

In October 2008, New Jersey enacted legislation exempting renewable energy systems used to meet on-site electricity, heating, cooling, or general energy needs from local property taxes. (There is not a state component to property taxes in New Jersey). Eligible renewable energy systems* include solar PV, wind, fuel cells, sustainable biomass, geothermal electric, landfill gas, hydroelectric, resource recovery, wave, and tidal systems that produce electricity. Systems that produce energy from solar thermal energy (e.g., solar hot water) or geothermal energy (e.g., geothermal heat pumps) are also eligible for the exemption. The exemption may be claimed for all qualified systems installed on

San Francisco adopted a mandatory green building code for new construction projects in September 2008, establishing strict guidelines for residential and commercial buildings according to the following schedule:

The City of Chamblee, Georgia requires all of its new municipal buildings over 5,000 square feet of occupied space or one million dollars in cost to be certified under LEED (Leadership in Energy and Environmental Design) standards. Buildings under 5,000 square feet or one million dollars may be certified under Energy Star or EarthCraft Light Commercial standards in lieu of LEED. Additionally, other projects may be certified by programs other than LEED if approved by the Planning and Development Director. Renovations must also follow LEED guidelines, or other programs if LEED certification is not feasible.

The City of Chamblee also

In June 2008, the Governor of Indiana issued an Executive Order establishing an energy efficient state buildings initiative. The order requires the Indiana Department of Administration (DOA) to develop design standards for all new state buildings that require a cost-effectiveness analysis of the building with a goal of achieving energy efficiency. These rules apply to all state agencies, departments, boards, offices, commissions, and public universities. 

The DOA has incorporated the requirements of the Executive Order into Indiana's standard instructions to designers for projects on state-owned buildings. Efficiency can be demonstrated through adherence to any of the following standards:

• A rating

In May 2013, Oklahoma enacted H.B. 1990, repealing the high-performance building certification program.

The State is still required by statute to adopt planning and construction standards for state buildings that conserve energy and optimize the energy performance of new buildings. The standards must reduce dependence on imported sources of energy through energy efficiency and local and renewable energy sources.

The standards must also authorize the Office of Management and Enterprise Services to pursue ENERGY STAR designation to demonstrate energy efficiency in public buildings.