Current through Register Vol. 35, No. 6, March 26, 2024
A. To apply for a
state tax credit an applicant shall submit an application for a certificate of
eligibility to the division using either a department-developed application or
an approved electronic application system as directed by the division director.
The department will not accept applications submitted by e-mail unless
specifically authorized by the division. An applicant may obtain a state tax
credit application form and system installation form from the
division.
B. An application package
shall include a completed state tax credit application form and written
attachments for a solar thermal system or photovoltaic system. To be considered
complete, an application must include the state tax credit application form and
any required attachments, partial applications will not be accepted. An
applicant shall submit one application package for each eligible solar energy
system. If there are multiple owners of the property where the solar energy
system is installed a joint application must be submitted.
C. The application package shall meet 3.3.14
NMAC's requirements. If an application package fails to meet a requirement, the
department shall disapprove the application.
D. The completed application form shall
consist of the following information:
(1) the
applicant's name, mailing address, e-mail address, telephone number and social
security number or employer identification number (EIN) provided by a business
or agricultural enterprise;
(2) the
address where the solar energy system is located, if located at a residence,
business or agricultural enterprise, or a location description if located at an
agricultural enterprise;
(3) the
solar energy system's type and description;
(4) the date the solar energy system was
installed;
(5) if a contractor
installed the solar energy system, the contractor's name, address, telephone
number, e-mail address, license category and license number;
(6) acknowledgement the applicant installed
the solar energy system, if applicable;
(7) the net cost of equipment, materials and
labor of the solar energy system, excluding the expenses and income listed in
3.3.14 NMAC; and
(8) a statement
the applicant signed and dated, which may be a form of electronic signature if
approved by the department, agreeing:
(a) all
information provided in the application package is true and correct to the best
of the applicant's knowledge;
(b)
applicant has read the certification requirements contained in 3.3.14
NMAC;
(c) applicant understands
that there is annual aggregate cap on available state tax credits in place for
solar energy systems and they are only eligible for a credit in the year the
system was installed;
(d) applicant
understands the department must certify the solar energy system documented in
the application package before becoming eligible for a state tax
credit;
(e) applicant agrees to
make any changes the department requires to the solar energy system for
compliance with 3.3.14 NMAC; and
(f) to ensure compliance with 3.3.14 NMAC
applicant agrees to allow the department or its authorized representative to
inspect the solar energy system described in the application package at any
time after the date of submittal of the application package until three years
after the department has certified the solar energy system, upon the department
providing a minimum of five days' notice to the applicant.
E. The application package shall
consist of the following information provided as attachments:
(1) a copy of a current property tax bill or
other equivalent proof of ownership in the applicant's name for the residence,
business or agricultural enterprise where the solar energy system is
located;
(2) a copy of the invoice
of itemized equipment and labor costs for the solar energy system;
(3) a copy of the solar energy system's
design schematic and technical specifications as described in 3.3.14
NMAC;
(4) a completed system
installation form;
(5) if
application is for a solar thermal system, a completed solar thermal list form
that includes the:
(a) manufacturer or
supplier of system components and their model numbers;
(b) number of collectors;
(c) collector aperture dimensions;
(d) orientation of collectors by providing
the azimuth angle from true south and tilt angle from horizontal;
(e) SRCC solar collector certification
identification number;
(f) a
description of the freeze protection;
(g) a description of overheating
protection;
(h) thermal storage
fluid or material and its volume, if thermal storage is a part of the system
and if the thermal storage does not have energy provided from a non-solar or
non-renewable source; and
(i)
manufacturer's specifications for collectors, if collectors are
unglazed;
(6) if
application is for a photovoltaic system, a completed solar photovoltaic list
form that includes the:
(a) manufacturer or
supplier of major system components and their model numbers;
(b) number of modules;
(c) module rated direct current power output
in watts under manufacturer's standard test conditions;
(d) collectors' orientation by providing the
azimuth angle from true south and tilt angle from horizontal;
(e) total inverter capacity in kilowatts, if
an inverter is a part of the system; and
(f) battery storage size and capacity in
kilowatts and kilowatt-hours, if battery storage is a part of the system;
and
(7) other
information the department needs to evaluate the specific system type for
certification.
F. The
completed system installation form shall include the following information:
(1) printed name of the applicant who is
identified on the application form;
(2) printed name, title and telephone number
of the contractor's authorized representative, if applicable, who approved the
system installation form;
(3)
printed organizational name, e-mail address and telephone number of the
building code authority issuing the building permit, if applicable;
(4) date on which solar energy system
installation was complete and received a passing inspection pursuant to
applicable rules or code if applicable;
(5) if a contractor installed the solar
energy system, a statement the contractor's authorized representative has
signed and dated, which may be a form of electronic signature if approved by
the department, agreeing:
(a) the solar energy
system was installed in full compliance with all applicable federal, state and
local government statutes or ordinances, rules or regulations and codes and
standards in effect at the time of installation;
(b) contractor has read 3.3.14 NMAC's
certification requirements;
(c) the
date on which the solar energy system received a passing inspection pursuant to
applicable rules or code if applicable;
(d) the installed solar energy system will
work properly with regular maintenance; and
(e) contractor provided written operations
and maintenance instructions to the applicant and posted a one-page summary of
these instructions in a sheltered accessible location acceptable to the
applicant and which is near or at the solar energy system's array or balance of
system components; and
(6) the building code authority's permit
number and issuance date, and date of successful inspection, if applicable,
noted on a physical form, photo of inspection sticker or a web-based report the
applicable building code authority approves.