{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-3661.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-3661.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-3661.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-3661.html"}],"law_id":76621,"edition_id":1,"section_id":76621,"structure_id":14651,"section_number":"58.1-3661","catch_line":"Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices","history":"Code 1950, \u00a7 58-16.4; 1977, c. 561; 1984, c. 675; 1988, c. 253; 1990, c. 690; 1998, c. 606; 2014, cc. 259, 737; 2016, c. 346; 2020, c. 633; 2022, c. 496.","full_text":"A\n\nAny solar facility installed pursuant to subsections A or B of § 15.2-2288.7 with a nameplate rated electrical generating capacity measured in direct current kilowatts of not more than 25 kilowatts is hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real or personal property. Such facilities shall be wholly exempt from state and local taxation pursuant to Article X, § 6 (d) of the Constitution of Virginia.B\n\nCertified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real or personal property. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation in the manner provided by subsection E.C\n\nAs used in this section:\n\t\t\t“Certified recycling equipment, facilities, or devices” means machinery and equipment which is certified by the Department of Environmental Quality as integral to the recycling process and for use primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth, and used in manufacturing facilities or plant units which manufacture, process, compound, or produce for sale recyclable items of tangible personal property at fixed locations in the Commonwealth.\n\t\t\t“Certified solar energy equipment, facilities, or devices” means any property, including real or personal property, equipment, facilities, or devices, excluding any portion of such property that is exempt under § 58.1-3660, certified by the local certifying authority to be designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy.\n\t\t\t“Local certifying authority” means the local building departments or the Department of Environmental Quality. The State Board of Housing and Community Development shall promulgate regulations setting forth criteria for certifiable solar energy equipment. The Department of Environmental Quality shall promulgate regulations establishing criteria for recycling equipment, facilities, or devices.D\n\nAny person residing in a county, city or town which has adopted an ordinance pursuant to subsection B may proceed to have solar energy equipment, facilities, or devices certified as exempt, wholly or partially, from taxation by applying to the local building department. If, after examination of such equipment, facility, or device, the local building department determines that the unit primarily performs any of the functions set forth in subsection C and conforms to the requirements set by regulations of the Board of Housing and Community Development, such 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. 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.E\n\nUpon receipt of the certificate from the local building department or the Department of Environmental Quality, the local assessing officer shall, if such local ordinance is in effect, proceed to determine the value of such qualifying solar energy equipment, facilities, or devices or certified recycling equipment, facilities, or devices. The exemption provided by this section shall be determined by applying the local tax rate to the value of such equipment, facilities, or devices and subtracting such amount, wholly or partially, either (i) from the total real property tax due on the real property to which such equipment, facilities, or devices are attached or (ii) if such equipment, facilities, or devices are taxable as machinery and tools under § 58.1-3507, from the total machinery and tools tax due on such equipment, facilities, or devices, at the election of the taxpayer. This exemption shall be effective beginning in the next succeeding tax year and shall be permitted for a term of not less than five years; however, if the taxpayer installs equipment, facilities, or devices and obtains certification for such equipment, facilities, or devices within one year of installation, the locality may provide by ordinance that the exemption shall be effective as of the date of installation, and if the taxpayer has paid any taxes on such equipment, facilities, or devices, the locality shall reimburse the taxpayer for any such taxes paid. In the event the locality assesses real estate pursuant to § 58.1-3292, the exemption shall be first effective when such real estate is first assessed, but not prior to the date of such application for exemption.F\n\nIt shall be presumed for purposes of the administration of ordinances pursuant to this section, and for no other purposes, that the value of such qualifying solar energy equipment, facilities, and devices is not less than the normal cost of purchasing and installing such equipment, facilities, and devices.","order_by":null,"text":{"0":{"id":275051,"text":"Any solar facility installed pursuant to subsections A or B of § 15.2-2288.7 with a nameplate rated electrical generating capacity measured in direct current kilowatts of not more than 25 kilowatts is hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real or personal property. Such facilities shall be wholly exempt from state and local taxation pursuant to Article X, § 6 (d) of the Constitution of Virginia.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":275052,"text":"Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real or personal property. The governing body of any county, city or town may, by ordinance, exempt or partially exempt such property from local taxation in the manner provided by subsection E.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":275053,"text":"As used in this section:\n\t\t\t“Certified recycling equipment, facilities, or devices” means machinery and equipment which is certified by the Department of Environmental Quality as integral to the recycling process and for use primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth, and used in manufacturing facilities or plant units which manufacture, process, compound, or produce for sale recyclable items of tangible personal property at fixed locations in the Commonwealth.\n\t\t\t“Certified solar energy equipment, facilities, or devices” means any property, including real or personal property, equipment, facilities, or devices, excluding any portion of such property that is exempt under § 58.1-3660, certified by the local certifying authority to be designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy.\n\t\t\t“Local certifying authority” means the local building departments or the Department of Environmental Quality. The State Board of Housing and Community Development shall promulgate regulations setting forth criteria for certifiable solar energy equipment. The Department of Environmental Quality shall promulgate regulations establishing criteria for recycling equipment, facilities, or devices.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":275054,"text":"Any person residing in a county, city or town which has adopted an ordinance pursuant to subsection B may proceed to have solar energy equipment, facilities, or devices certified as exempt, wholly or partially, from taxation by applying to the local building department. If, after examination of such equipment, facility, or device, the local building department determines that the unit primarily performs any of the functions set forth in subsection C and conforms to the requirements set by regulations of the Board of Housing and Community Development, such 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. 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.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":275055,"text":"Upon receipt of the certificate from the local building department or the Department of Environmental Quality, the local assessing officer shall, if such local ordinance is in effect, proceed to determine the value of such qualifying solar energy equipment, facilities, or devices or certified recycling equipment, facilities, or devices. The exemption provided by this section shall be determined by applying the local tax rate to the value of such equipment, facilities, or devices and subtracting such amount, wholly or partially, either (i) from the total real property tax due on the real property to which such equipment, facilities, or devices are attached or (ii) if such equipment, facilities, or devices are taxable as machinery and tools under § 58.1-3507, from the total machinery and tools tax due on such equipment, facilities, or devices, at the election of the taxpayer. This exemption shall be effective beginning in the next succeeding tax year and shall be permitted for a term of not less than five years; however, if the taxpayer installs equipment, facilities, or devices and obtains certification for such equipment, facilities, or devices within one year of installation, the locality may provide by ordinance that the exemption shall be effective as of the date of installation, and if the taxpayer has paid any taxes on such equipment, facilities, or devices, the locality shall reimburse the taxpayer for any such taxes paid. In the event the locality assesses real estate pursuant to § 58.1-3292, the exemption shall be first effective when such real estate is first assessed, but not prior to the date of such application for exemption.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D","next_prefix":"F"},"5":{"id":275056,"text":"It shall be presumed for purposes of the administration of ordinances pursuant to this section, and for no other purposes, that the value of such qualifying solar energy equipment, facilities, and devices is not less than the normal cost of purchasing and installing such equipment, facilities, and devices.","type":"section","prefixes":["F"],"prefix":"F","entire_prefix":"F","prefix_anchor":"F","level":1,"prior_prefix":"E"}},"ancestry":[{"id":14651,"edition_id":1,"name":"Other Exempt Property","identifier":"5","label":"article","depth":4,"order_by":1,"parent_id":13614,"metadata":{},"date_created":"2026-06-26 03:49:08","date_modified":"2026-06-26 03:49:08","permalink":{"id":258097,"object_type":"structure","relational_id":14651,"identifier":"5","token":"58.1\/III\/36\/5","url":"\/58.1\/III\/36\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13614,"edition_id":1,"name":"Tax Exempt Property","identifier":"36","label":"chapter","depth":3,"order_by":1,"parent_id":12704,"metadata":{},"date_created":"2026-06-26 03:45:23","date_modified":"2026-06-26 03:45:23","permalink":{"id":257965,"object_type":"structure","relational_id":13614,"identifier":"36","token":"58.1\/III\/36","url":"\/58.1\/III\/36\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12704,"edition_id":1,"name":"Local Taxes","identifier":"III","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":256459,"object_type":"structure","relational_id":12704,"identifier":"III","token":"58.1\/III","url":"\/58.1\/III\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":69695,"structure_id":14651,"section_number":"58.1-3660","catch_line":"Certified pollution control equipment and facilities","url":"\/58.1-3660\/","token":"58.1\/III\/36\/5\/58.1-3660","metadata":false},{"id":79013,"structure_id":14651,"section_number":"58.1-3660.1","catch_line":"Certified stormwater management developments and property","url":"\/58.1-3660.1\/","token":"58.1\/III\/36\/5\/58.1-3660.1","metadata":false},{"id":76621,"structure_id":14651,"section_number":"58.1-3661","catch_line":"Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices","url":"\/58.1-3661\/","token":"58.1\/III\/36\/5\/58.1-3661","metadata":false},{"id":73001,"structure_id":14651,"section_number":"58.1-3662","catch_line":"Generating and cogenerating equipment used for energy conversion","url":"\/58.1-3662\/","token":"58.1\/III\/36\/5\/58.1-3662","metadata":false},{"id":56226,"structure_id":14651,"section_number":"58.1-3663","catch_line":"Partial taxation by one political subdivision of utility property owned by another","url":"\/58.1-3663\/","token":"58.1\/III\/36\/5\/58.1-3663","metadata":false},{"id":72777,"structure_id":14651,"section_number":"58.1-3664","catch_line":"Environmental restoration sites","url":"\/58.1-3664\/","token":"58.1\/III\/36\/5\/58.1-3664","metadata":false},{"id":69089,"structure_id":14651,"section_number":"58.1-3665","catch_line":"Partial exemption for erosion control improvements","url":"\/58.1-3665\/","token":"58.1\/III\/36\/5\/58.1-3665","metadata":false},{"id":83938,"structure_id":14651,"section_number":"58.1-3666","catch_line":"Wetlands and riparian buffers; living shorelines","url":"\/58.1-3666\/","token":"58.1\/III\/36\/5\/58.1-3666","metadata":false},{"id":85879,"structure_id":14651,"section_number":"58.1-3667","catch_line":"Effective date of property tax exemption for certified property","url":"\/58.1-3667\/","token":"58.1\/III\/36\/5\/58.1-3667","metadata":false},{"id":65960,"structure_id":14651,"section_number":"58.1-3668","catch_line":"Motor vehicle of a disabled veteran","url":"\/58.1-3668\/","token":"58.1\/III\/36\/5\/58.1-3668","metadata":false}],"previous_section":{"id":79013,"structure_id":14651,"section_number":"58.1-3660.1","catch_line":"Certified stormwater management developments and property","url":"\/58.1-3660.1\/","token":"58.1\/III\/36\/5\/58.1-3660.1","metadata":false},"next_section":{"id":73001,"structure_id":14651,"section_number":"58.1-3662","catch_line":"Generating and cogenerating equipment used for energy conversion","url":"\/58.1-3662\/","token":"58.1\/III\/36\/5\/58.1-3662","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-3661\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 9 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1977, chapter 561; in 1984, chapter 675; in 1988, chapter 253; in 1990, chapter 690; in 1998, chapter 606<\/a>; in 2014, chapters 259<\/a> and 737<\/a>; in 2016, chapter 346<\/a>; in 2020, chapter 633<\/a>; in 2022, chapter 496<\/a>.<\/p>","references":false,"refers_to":[{"id":63216,"section_number":"15.2-2288.7","catch_line":"Local regulation of solar facilities","order_by":null,"url":"\/15.2-2288.7\/"},{"id":54109,"section_number":"58.1-3292","catch_line":"Assessment of new buildings substantially completed, etc.; extension of time for paying assessment","order_by":null,"url":"\/58.1-3292\/"},{"id":79478,"section_number":"58.1-3507","catch_line":"Certain machinery and tools segregated for local taxation only; notice prior to change in valuation, hearing","order_by":null,"url":"\/58.1-3507\/"},{"id":69695,"section_number":"58.1-3660","catch_line":"Certified pollution control equipment and facilities","order_by":null,"url":"\/58.1-3660\/"}],"permalink":{"id":258107,"object_type":"law","relational_id":76621,"identifier":"58.1-3661","token":"58.1\/III\/36\/5\/58.1-3661","url":"\/58.1-3661\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-3661\/","token":"58.1\/III\/36\/5\/58.1-3661","dublin_core":{"Title":"Certified solar energy equipment, facilities, or devices and certified recycling equipment, facilities, or devices","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-3661","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any solar facility installed pursuant to subsections A or B of § 15.2-2288.7<\/a> with a nameplate rated electrical generating capacity measured in direct current kilowatts of not more than 25 kilowatts is hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real or personal property. Such facilities shall be wholly exempt from state and local taxation pursuant to Article X, § 6 (d) of the Constitution of Virginia. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Certified solar energy equipment, facilities, or devices<\/span> and certified recycling equipment, facilities, or devices<\/span>, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other classifications of real or personal property. The governing body of any county, city or town may, by ordinance<\/span>, exempt or partially exempt such property from local taxation in the manner provided by subsection E. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> As used in this section:\n\t\t\t“Certified recycling equipment, facilities, or devices<\/span>” means machinery and equipment which is certified by the Department<\/span> of Environmental Quality as integral to the recycling process and for use primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth, and used in manufacturing facilities or plant units which manufacture, process, compound, or produce for sale recyclable items of tangible personal property at fixed locations in the Commonwealth.\n\t\t\t“Certified solar energy equipment, facilities, or devices<\/span>” means any property, including real or personal property, equipment, facilities, or devices, excluding any portion of such property that is exempt under § 58.1-3660<\/a>, certified by the local certifying authority<\/span> to be designed and used primarily for the purpose of collecting, generating, transferring, or storing thermal or electric energy.\n\t\t\t“Local certifying authority<\/span>” means the local building departments<\/span> or the Department<\/span> of Environmental Quality. The State Board of Housing and Community Development shall promulgate regulations setting forth criteria for certifiable solar energy equipment. The Department<\/span> of Environmental Quality shall promulgate regulations establishing criteria for recycling equipment, facilities, or devices. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Any person residing in a county, city or town which has adopted an ordinance<\/span> pursuant to subsection B may proceed to have solar energy equipment, facilities, or devices certified as exempt, wholly or partially, from taxation by applying to the local building department<\/span>. If, after examination of such equipment, facility, or device, the local building department<\/span> determines that the unit primarily performs any of the functions set forth in subsection C and conforms to the requirements set by regulations of the Board of Housing and Community Development, such department<\/span> shall approve and certify such application. The local department<\/span> shall forthwith transmit to the local assessing officer those applications properly approved and certified by the local building department<\/span> as meeting all requirements qualifying such equipment, facility, or device for exemption from taxation. Any person aggrieved by a decision of the local building department<\/span> may appeal<\/span> such decision to the local board of building code appeals<\/span>, which may affirm<\/span> or reverse<\/span> such decision. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Upon receipt of the certificate from the local building department<\/span> or the Department<\/span> of Environmental Quality, the local assessing officer shall, if such local ordinance<\/span> is in effect, proceed to determine the value of such qualifying solar energy equipment, facilities, or devices or certified recycling equipment, facilities, or devices<\/span>. The exemption provided by this section shall be determined by applying the local tax rate to the value of such equipment, facilities, or devices and subtracting such amount, wholly or partially, either (i) from the total real property tax due on the real property to which such equipment, facilities, or devices are attached or (ii) if such equipment, facilities, or devices are taxable as machinery and tools under § 58.1-3507<\/a>, from the total machinery and tools tax due on such equipment, facilities, or devices, at the election of the taxpayer<\/span>. This exemption shall be effective beginning in the next succeeding tax year and shall be permitted for a term of not less than five years; however, if the taxpayer<\/span> installs equipment, facilities, or devices and obtains certification for such equipment, facilities, or devices within one year of installation, the locality may provide by ordinance<\/span> that the exemption shall be effective as of the date of installation, and if the taxpayer<\/span> has paid any taxes on such equipment, facilities, or devices, the locality shall reimburse the taxpayer<\/span> for any such taxes paid. In the event the locality assesses real estate pursuant to § 58.1-3292<\/a>, the exemption shall be first effective when such real estate is first assessed, but not prior to the date of such application for exemption. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

F.<\/span> It shall be presumed for purposes of the administration of ordinances<\/span> pursuant to this section, and for no other purposes, that the value of such qualifying solar energy equipment, facilities, and devices is not less than the normal cost of purchasing and installing such equipment, facilities, and devices. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTIFIED SOLAR ENERGY EQUIPMENT, FACILITIES, OR DEVICES AND CERTIFIED RECYCLING\nEQUIPMENT, FACILITIES, OR DEVICES (\u00a7 58.1-3661)\n\nA. Any solar facility installed pursuant to subsections A or B of §\n15.2-2288.7 with a nameplate rated electrical generating capacity measured in\ndirect current kilowatts of not more than 25 kilowatts is hereby declared to be\na separate class of property and shall constitute a classification for local\ntaxation separate from other classifications of real or personal property. Such\nfacilities shall be wholly exempt from state and local taxation pursuant to\nArticle X, § 6 (d) of the Constitution of Virginia.\n\nB. Certified solar energy equipment, facilities, or devices and certified\nrecycling equipment, facilities, or devices, as defined herein, are hereby\ndeclared to be a separate class of property and shall constitute a\nclassification for local taxation separate from other classifications of real or\npersonal property. The governing body of any county, city or town may, by\nordinance, exempt or partially exempt such property from local taxation in the\nmanner provided by subsection E.\n\nC. As used in this section:\n\t\t\t“Certified recycling equipment, facilities, or devices” means\nmachinery and equipment which is certified by the Department of Environmental\nQuality as integral to the recycling process and for use primarily for the\npurpose of abating or preventing pollution of the atmosphere or waters of the\nCommonwealth, and used in manufacturing facilities or plant units which\nmanufacture, process, compound, or produce for sale recyclable items of tangible\npersonal property at fixed locations in the Commonwealth.\n\t\t\t“Certified solar energy equipment, facilities, or devices” means\nany property, including real or personal property, equipment, facilities, or\ndevices, excluding any portion of such property that is exempt under §\n58.1-3660, certified by the local certifying authority to be designed and used\nprimarily for the purpose of collecting, generating, transferring, or storing\nthermal or electric energy.\n\t\t\t“Local certifying authority” means the local building departments\nor the Department of Environmental Quality. The State Board of Housing and\nCommunity Development shall promulgate regulations setting forth criteria for\ncertifiable solar energy equipment. The Department of Environmental Quality\nshall promulgate regulations establishing criteria for recycling equipment,\nfacilities, or devices.\n\nD. Any person residing in a county, city or town which has adopted an ordinance\npursuant to subsection B may proceed to have solar energy equipment, facilities,\nor devices certified as exempt, wholly or partially, from taxation by applying\nto the local building department. If, after examination of such equipment,\nfacility, or device, the local building department determines that the unit\nprimarily performs any of the functions set forth in subsection C and conforms\nto the requirements set by regulations of the Board of Housing and Community\nDevelopment, such department shall approve and certify such application. The\nlocal department shall forthwith transmit to the local assessing officer those\napplications properly approved and certified by the local building department as\nmeeting all requirements qualifying such equipment, facility, or device for\nexemption from taxation. Any person aggrieved by a decision of the local\nbuilding department may appeal such decision to the local board of building code\nappeals, which may affirm or reverse such decision.\n\nE. Upon receipt of the certificate from the local building department or the\nDepartment of Environmental Quality, the local assessing officer shall, if such\nlocal ordinance is in effect, proceed to determine the value of such qualifying\nsolar energy equipment, facilities, or devices or certified recycling equipment,\nfacilities, or devices. The exemption provided by this section shall be\ndetermined by applying the local tax rate to the value of such equipment,\nfacilities, or devices and subtracting such amount, wholly or partially, either\n(i) from the total real property tax due on the real property to which such\nequipment, facilities, or devices are attached or (ii) if such equipment,\nfacilities, or devices are taxable as machinery and tools under §\n58.1-3507, from the total machinery and tools tax due on such equipment,\nfacilities, or devices, at the election of the taxpayer. This exemption shall be\neffective beginning in the next succeeding tax year and shall be permitted for a\nterm of not less than five years; however, if the taxpayer installs equipment,\nfacilities, or devices and obtains certification for such equipment, facilities,\nor devices within one year of installation, the locality may provide by\nordinance that the exemption shall be effective as of the date of installation,\nand if the taxpayer has paid any taxes on such equipment, facilities, or\ndevices, the locality shall reimburse the taxpayer for any such taxes paid. In\nthe event the locality assesses real estate pursuant to § 58.1-3292, the\nexemption shall be first effective when such real estate is first assessed, but\nnot prior to the date of such application for exemption.\n\nF. It shall be presumed for purposes of the administration of ordinances\npursuant to this section, and for no other purposes, that the value of such\nqualifying solar energy equipment, facilities, and devices is not less than the\nnormal cost of purchasing and installing such equipment, facilities, and\ndevices.\n\nHISTORY: Code 1950, \u00a7 58-16.4; 1977, c. 561; 1984, c. 675; 1988, c. 253; 1990,\nc. 690; 1998, c. 606; 2014, cc. 259, 737; 2016, c. 346; 2020, c. 633; 2022, c.\n496.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}