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California – Notice of Board Action – Guidelines for Active Solar Energy Systems (New Construction Exclusion)

Published by Lance on


On November 15, 2012, the Board of Equalization approved the enclosed Guidelines for Active Solar Energy Systems New Construction Exclusion (Guidelines).

After receiving numerous inquiries from county assessors’ staff and assessees pertaining to Revenue and Taxation Code section 73 and the new construction exclusion for active solar energy systems, staff drafted these Guidelines in consultation with interested parties. At its November 15 meeting, the Guidelines were approved by the Board with one change. The Board elected to remove the section titled “Nonprofit Organizations” from the Guidelines and directed staff to develop a Letter To Assessors specifically to discuss the placement of solar energy systems on properties owned by nonprofit organizations that are receiving a property tax exemption.

The Guidelines are posted on the Board’s website at www.boe.ca.gov/proptaxes/guideproc.htm. We hope that this information  proves useful and promotes uniformity in the implementation of the new construction exclusion for solar energy systems. If you have questions regarding these Guidelines, please contact our County-Assessed Properties Division at 1-916-274-3350.


You can download the whole document at: http://www.boe.ca.gov/proptaxes/pdf/lta12053.pdf


Lance is Executive Vice President of Haws Consulting Group. Lance has spent 28 years working in the property tax space and is also a licensed California Realtor. Lance loves working with clients on real estate matters.