Administrative Code

Virginia Administrative Code
5/21/2024

Part I. Administration

13VAC5-200-10. Application.

Application for solar equipment tax exemption must be made to the local building department.

Statutory Authority

§ 58.1-3661 of the Code of Virginia.

Historical Notes

Derived from VR394-01-8 § 100.1, eff. October 10, 1978; amended, Virginia Register Volume 24, Issue 26, eff. October 1, 2008.

13VAC5-200-20. Plans and Specifications.

Complete plans and specifications of the solar energy equipment, facilities or devices must be submitted to the local building department for review.

Statutory Authority

§§ 36-97 et seq. and 36-137 of the Code of Virginia.

Historical Notes

Derived from VR394-01-8 § 100.2, eff. October 10, 1978.

13VAC5-200-30. Conformance.

The solar energy system must conform to the provisions of the Virginia Uniform Statewide Building Code.

Statutory Authority

§§ 36-97 et seq. and 36-137 of the Code of Virginia.

Historical Notes

Derived from VR394-01-8 § 100.3, eff. October 10, 1978.

13VAC5-200-40. Approval.

The applicant for tax exemption must demonstrate to the local building official that the proposed or existing solar system performs its intended function.

Statutory Authority

§ 58.1-3661 of the Code of Virginia.Derived from VR394-01-8 § 100.1, eff. October 10, 1978; amended, Virginia Register Volume 24, Issue 26, eff. October 1, 2008.

13VAC5-200-50. Certification.

If, after examination of such equipment, facility or device the local building department determines that the unit is designed and used primarily for the purpose of providing for the collection and use of incident solar energy for water heating, space heating or cooling or other application which would otherwise require a conventional source of energy, and conforms to the criteria set forth in this document, the local building department shall approve and certify such application. The local department shall forthwith transmit to the local assessing officer those applications properly approved and certified by the local building department as meeting all requirements qualifying such equipment, facility or device for exemption from taxation.

Statutory Authority

§ 58.1-3661 of the Code of Virginia.Derived from VR394-01-8 § 100.1, eff. October 10, 1978; amended, Virginia Register Volume 24, Issue 26, eff. October 1, 2008.

13VAC5-200-60. Appeals.

Any person aggrieved by a decision of the local building department may appeal such decision to the local board of building code appeals, which may affirm or reverse such decision.

Statutory Authority

§ 58.1-3661 of the Code of Virginia.Derived from VR394-01-8 § 100.1, eff. October 10, 1978; amended, Virginia Register Volume 24, Issue 26, eff. October 1, 2008.

13VAC5-200-70. Assessment.

Upon receipt of the certificate from the local building department the local assessing officer shall, if such local ordinance be in effect, proceed to determine the value of such qualifying solar energy equipment, facilities or devices. The value of such qualifying solar energy equipment, facilities or devices shall not be less than the normal cost of purchasing and installing such equipment, facilities or devices.

Statutory Authority

§ 58.1-3661 of the Code of Virginia.Derived from VR394-01-8 § 100.1, eff. October 10, 1978; amended, Virginia Register Volume 24, Issue 26, eff. October 1, 2008.

13VAC5-200-80. Exemption.

The tax exemption shall be determined in accordance with § 58.1-3661 D of the Code of Virginia.

Statutory Authority

§ 58.1-3661 of the Code of Virginia.Derived from VR394-01-8 § 100.1, eff. October 10, 1978; amended, Virginia Register Volume 24, Issue 26, eff. October 1, 2008.

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