Rebates

The Ohio Air Quality Development Authority (OAQDA) provides assistance for new air quality projects in Ohio, for both small and large businesses. For qualifying projects, OAQDA can provide a 100 percent exemption from the tangible personal property tax (on property purchased as part of an air quality project), real property tax (on real property comprising an air quality project), a portion of the corporate franchise tax (under the net worth base calculation), sales and use tax (on the personal property purchased specifically for the air quality project only) as long as the bond or note issued by OAQDA is outstanding

New Hampshire allows cities and towns to offer an exemption from local property taxes for the assessed value of a solar energy system, electrical energy storage system, wind energy system, or wood-fired central heating system used on the property. A solar energy system is defined as a photovoltaic (PV) system or a system that "utilizes solar energy to heat or cool the interior of a building or to heat water for use in a building" and that includes one or more collectors and a storage container. Stoves and fireplaces do not qualify.

Cities and towns may adopt an exemption provision

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

Originally enacted in 1976, the Hawaii Energy Tax Credits allow individuals or corporations to claim an income tax credit of 20% of the cost of equipment and installation of a wind system and 35% of the cost of equipment and installation of a solar thermal or photovoltaic (PV) system.* 

For solar thermal water heating systems, the maximum allowable credits are as follows:

• Single family residential property is eligible for a credit of 35% of the actual cost or $2,250, whichever is less;
• Multi-family residential property is eligible for a credit of 35% of the actual cost or $350 per unit

Originally enacted in 1976, the Hawaii Energy Tax Credits allow individuals or corporations to claim an income tax credit of 20% of the cost of equipment and installation of a wind system and 35% of the cost of equipment and installation of a solar thermal or photovoltaic (PV) system.* 

For solar thermal water heating systems, the maximum allowable credits are as follows:

• Single family residential property is eligible for a credit of 35% of the actual cost or $2,250, whichever is less;
• Multi-family residential property is eligible for a credit of 35% of the actual cost or $350 per unit

Vermont allows municipalities the option of offering an exemption from the municipal real and personal property taxes for certain renewable energy systems (Note: state property taxes would still apply). Eligible systems include but are not limited to "windmills, facilities for the collection of solar energy or the conversion of organic matter to methane, net-metered systems ... and all component parts thereof, but excluding land upon with the facility is located." Adoption of this exemption varies by municipality, but the exemption generally applies to the total value of the qualifying renewable energy system and can be applied to residential, commercial, and

Collectors, heat exchangers, and storage units of solar energy systems -- and the installation of these systems -- sold or installed in Arizona must have a warranty of at least two years or guarantee the energy production output for two years. The remaining components of the system and their installation must have a warranty of at least one year. Solar energy systems are subject to random inspections by the state's registrar of contractors.

Any person manufacturing, furnishing for installation, or installing a solar energy system must provide a written statement of warranty, responsibilities assumed or disclaimed, and performance data as

Iowa's solar access easement provision allows for access to sunlight to operate a solar energy system. Those who are unable to obtain a voluntary solar easement from a property owner may apply to the solar access regulatory board for an order granting a solar access easement if the relevant city council or county board of supervisors has created such a board. In the absence of such a board, the matter is referred to the local district court. Applications for an easement must contain specific information about the size, location, and orientation of the solar energy system as well as a

Ohio's solar-easement provisions are similar to those in effect in other states. Ohio law allows property owners to create binding solar easements for the purpose of protecting and maintaining proper access to sunlight. Easements must be executed in writing and are subject to the same conveyance and recording requirements as other easements.

A solar access easement agreement shall include:

1. A description of the real property burdened and and benefited by the easement
2. A description of the limits in heights, locations, or both, of permissible development on the burdened land in terms of structures, vegetation, or both, for the purpose of