Connecticut Administrative Code
Title 16a - Planning and Energy Policy
14 - Eligibility of Nonresidential Solar Energy Electricity Generating Systems for the Purpose of Authorized Property Tax Exemption
Section 16a-14-3 - Eligibility of solar energy heating or cooling systems for exemption under subsection (56) of section 12-81 of the General Statutes
Current through March 14, 2024
(a) Criteria. A "solar energy heating or cooling system" shall be deemed capable of offering a practical alternative to the use of conventional energy with regard to current technological feasibility and the climate of this state if it:
(b) Scope of exemption. Eligible for exemption from the property tax in accordance with the provisions of subsection (56) of section 12-81 of the General Statutes are the collection, transfer and storage subsystems which, when combined and operating, supplement or supplant the output provided by a conventional heating or cooling system. A solar energy heating or cooling system may include such components as collectors, thermal storage device(s), energy transfer media and/or devices, and all valves and/or dampers, pumps and/or blowers, pipes and/or ducts, controls, heat exchangers, gaskets and hoses thereof necessary for the operating of the system.