Administrative Code

Virginia Administrative Code
4/15/2024

Part II. Definition

13VAC5-200-90. Solar energy equipment.

The purpose of this section is to define solar energy equipment in terms of its function, operation and components for the purpose of determining eligibility for personal or real property tax exemption. This section describes the majority of solar energy systems that are widely used today. This definition is not meant to be all inclusive and some solar energy systems may not be represented. Photovoltaic solar cells are not included in this section but do qualify as solar energy equipment. Any solar energy system submitted for tax exemption that is not covered in this document will be considered on an individual basis for certification by the State Office of Housing.

Statutory Authority

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

Historical Notes

Derived from VR394-01-8 § 200.1, eff. October 10, 1978.

13VAC5-200-100. Functional description.

Solar heating and hot water system functional description is contained in HUD Intermediate Minimum Property Standards for Solar Heating and Domestic Hot Water Systems, NBSIR #77-1226.

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.

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