58.1-3661 - Certified solar energy equipment, facilities or devices and certified recycling equipment, facilities or devices.
§ 58.1-3661. Certified solar energy equipment, facilities or devices andcertified recycling equipment, facilities or devices.
A. Certified solar energy equipment facilities or devices and certifiedrecycling equipment, facilities, or devices, as defined herein, are herebydeclared to be a separate class of property and shall constitute aclassification for local taxation separate from other classifications of realor personal property. The governing body of any county, city or town may, byordinance, exempt or partially exempt such property from local taxation inthe manner provided by subsection D.
B. As used in this section:
"Certified recycling equipment, facilities, or devices" means machinery andequipment which is certified by the Department of Waste Management asintegral to the recycling process and for use primarily for the purpose ofabating or preventing pollution of the atmosphere or waters of theCommonwealth, and used in manufacturing facilities or plant units whichmanufacture, process, compound, or produce for sale recyclable items oftangible personal property at fixed locations in the Commonwealth.
"Certified solar energy equipment, facilities or devices" means anyproperty, including real or personal property, equipment, facilities, ordevices, certified by the local certifying authority to be designed and usedprimarily for the purpose of providing for the collection and use of incidentsolar energy for water heating, space heating or cooling or other applicationwhich would otherwise require a conventional source of energy such aspetroleum products, natural gas, or electricity.
"Local certifying authority" means the local building departments or theDepartment of Waste Management. The State Board of Housing and CommunityDevelopment shall promulgate regulations setting forth criteria forcertifiable solar energy equipment. The Department of Waste Management shallpromulgate regulations establishing criteria for recycling equipment,facilities, or devices.
C. Any person residing in a county, city or town which has adopted anordinance pursuant to subsection A may proceed to have solar energyequipment, facilities or devices certified as exempt, wholly or partially,from taxation by applying to the local building department. If, afterexamination of such equipment, facility or device, the local buildingdepartment determines that the unit primarily performs any of the functionsset forth in subsection B and conforms to the requirements set by regulationsof the Board of Housing and Community Development, such department shallapprove and certify such application. The local department shall forthwithtransmit to the local assessing officer those applications properly approvedand certified by the local building department as meeting all requirementsqualifying such equipment, facility or device for exemption from taxation.Any person aggrieved by a decision of the local building department mayappeal such decision to the local board of building code appeals, which mayaffirm or reverse such decision.
D. Upon receipt of the certificate from the local building department or theDepartment of Waste Management the local assessing officer shall, if suchlocal ordinance is in effect, proceed to determine the value of suchqualifying solar energy equipment, facilities or devices or certifiedrecycling equipment, facilities, or devices. The exemption provided by thissection shall be determined by applying the local tax rate to the value ofsuch equipment, facilities or devices and subtracting such amount, wholly orpartially, either (i) from the total real property tax due on the realproperty to which such equipment, facilities, or devices are attached or (ii)if such equipment, facilities, or devices are taxable as machinery and toolsunder § 58.1-3507, from the total machinery and tools tax due on suchequipment, facilities, or devices, at the election of the taxpayer. Thisexemption shall be effective beginning in the next succeeding tax year, andshall be permitted for a term of not less than five years. In the event thelocality assesses real estate pursuant to § 58.1-3292, the exemption shall befirst effective when such real estate is first assessed, but not prior to thedate of such application for exemption.
E. It shall be presumed for purposes of the administration of ordinancespursuant to this section, and for no other purposes, that the value of suchqualifying solar energy equipment, facilities and devices is not less thanthe normal cost of purchasing and installing such equipment, facilities anddevices.
(Code 1950, § 58-16.4; 1977, c. 561; 1984, c. 675; 1988, c. 253; 1990, c.690; 1998, c. 606.)