Current through Register Vol. 35, No. 18, September 24, 2024
A. To apply for a
state tax credit an applicant shall submit an application package to 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. The applicant shall submit the state tax
credit application form and any attachments required at the same time as a
complete application package. An applicant shall submit one application package
for each solar energy system. All material submitted in the application package
shall be capable of being provided on 81/2-inch x 11-inch paper.
C. The application package shall meet 3.3.28
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
taxpayer's name, mailing address, telephone number and social security
number;
(2) the address where the
solar energy system is located, if located at a residence, business or
agricultural facility 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 started continuous operation or that an
upgrade to an existing system became operational, if applicable;
(5) if a contractor installed the solar
energy system, the contractor's name, address, telephone number, license
category and license number;
(6)
acknowledgement that the homeowner 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 3.3.28 NMAC;
(8) a statement that the applicant signed and
dated, which may be a form of electronic signature if approved by the
department, agreeing that:
(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 3.3.28
NMAC;
(c) applicant understands
that there are annual aggregate state tax credit limits in place for solar
thermal systems and photovoltaic systems;
(d) applicant understands that 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 3.3.28 NMAC;
and
(f) to ensure compliance with
3.3.28 NMAC applicant agrees to allow the division or its authorized
representative to inspect the solar energy system that is described in the
application package at any time from the application package's submittal to
three years after the department has certified the solar energy system, upon
the division providing a minimum of five days notice to the applicant;
and
(9) a project number
the division assigns to the application.
E. The application form shall request the
following as optional information provided by the applicant:
(1) taxpayer's email address; and
(2) contractor's email address.
F. The application form shall
include optional selections where the applicant can indicate interest in
allowing the department to take the following actions:
(1) adding energy monitoring equipment to the
solar energy system;
(2) conducting
an analysis of solar energy system operation and performance; or
(3) conducting an analysis of taxpayer's
utility bill records.
G.
The application package shall consist of the following information provided as
attachments:
(1) a copy of a current property
tax bill to the taxpayer 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 3.3.28
NMAC;
(4) a photographic record of
the solar energy system after installation is completed;
(5) a completed system installation
form;
(6) a completed taxpayer and
contractor statement of understanding that shall include 3.3.28.19
NMAC;
(7) 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 or, if SRCC has not certified the collector and the
application package is submitted on January 1, 2007 or later but before January
1, 2010, a copy of the application for solar collector certification form the
manufacturer has submitted to the SRCC and report status of SRCC certification
process;
(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;
(8) 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) inverter capacity in kilowatts, if an
inverter is a part of the system;
(f) battery storage capacity in
kilowatt-hours, if battery storage is a part of the system; and
(g) a copy of the signature and
specifications pages of the fully executed interconnection agreement with the
electric utility if the photovoltaic system is interconnected to a utility
transmission line or distribution system; and
(9) other information the department needs to
evaluate the specific system type for certification.
H. The completed system installation form
shall include the following information:
(1)
printed name of the taxpayer who is identified on the application
form,
(2) printed name, title and
telephone number of the contractor's authorized representative, if applicable,
who approves the system installation form;
(3) printed name, title and telephone number
of the building code authority's authorized representative, if applicable, who
approves the system installation form;
(4) date on which solar energy system
installation was complete and ready to operate;
(5) if a contractor installed the solar
energy system, a statement that the contractor's authorized representative has
signed and dated, which may be a form of electronic signature if approved by
the department, agreeing that:
(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 that are in effect at the time of installation;
(b) contractor has read 3.3.28 NMAC's
certification requirements;
(c) the
date on which the solar energy system was ready to operate;
(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
taxpayer and which is near or at the solar energy system's array or balance of
system components;
(6) a
statement that the building code authority's authorized representative has
signed and dated, which may be a form of electronic signature if approved by
the department, that the solar energy system was installed in full compliance
with all applicable codes; and
(7)
if the applicant is unable to obtain a signed and dated statement from the
building code authority's authorized representative on the system installation
form, then the applicant may provide one of the following instead:
(a) a photograph or copy of the permit tag
clearly identifying the building code authority's authorized representative's
signature, the date and the permit number;
(b) an official document from the building
code authority that includes the:
(i)
agency's name;
(ii) authorized
representative's name, title, telephone number and signature;
(iii) date of authorized representative's
signature; and
(iv) permit number;
or
(c) a web-based
application the building code authority approves.
I. The division shall return an
incomplete application to the applicant.