Resource Library

Renewable energy systems which serve a commercial or industrial building or irrigation system are exempt from property taxes in the state of Nevada. Qualified equipment includes solar, wind, geothermal, solid waste and hydroelectric systems used to heat or cool a building, heat or cool water used by a building, or generate electricity used by the building. SB 426 of 2011 clarified that a system installed on one or more buildings and supplying energy to adjacent buildings or an irrigation system in an agricultural operation is eligible for the exemption. This exemption applies for all years following installation.

Property tax incentives for renewable energy systems offer exemptions, abatements, credits, or special assessments that mitigate or eliminate the increase in assessed value of a property for tax purposes. Though state legislatures typically set overall property tax policy and processes, local governments in some states have the authority to offer property tax incentives. The following link lists state and local government property tax incentives.

A public benefits fund (PBF) is a policy mechanism intended to provide long-term, stable funding to support energy efficiency, renewable energy and/or low-income programs. This article from DSIRE discusses how PBFs have been utilized in several states, including PBFs established by municipal utilities via a dedicated surcharge, and provides links to additional resources and case studies concerning PBFs.

Since Colorado established its Energy Performance Contracting Program (EPC) in the mid-1990s, 143 public jurisdictions have worked with an energy services company (ESCO) to identify $29 million in annual utility savings through a technical energy audit. Information about the program, including a step-by-step program guide and contact information, can be found on the Colorado Energy Office's website.

The Minnesota Pollution Control Agency (MPCA) collects a wide variety of data on environmental conditions and pollution sources and makes it available to the public on its website in accessible and digestible formats. Its "What's in My Neighborhood" online application allows users to search for information about potentially contaminated sites as well as environmental permits and registrations simply by entering a ZIP code or address. Local governments can draw from this best practice resource to publicize information about local environmental issues and hazards.

As the solar energy industry continues to evolve, industry participants are increasingly involved in mergers and acquisitions involving solar projects. Some acquired projects are in development, while others are acquired at or following commissioning. These transactions often require purchase price allocations for financial reporting and/or income tax reporting. A purchase price allocation is a process of allocating the value of the consideration paid and liabilities assumed among the assets purchased. It is important to note that purchase price allocations for financial reporting and income tax purposes are subject to completely different rules and guidance – and will often differ substantially. This paper’s focus is financial reporting, not income tax reporting. Proper reporting of purchase price allocations for financial reporting purposes is important to record depreciation and amortization of the assets and to establish appropriate basis for future impairment testing. This white paper is intended to provide an overview of best practices in performing purchase price allocations

This guidance details the steps that local governments and organizations can take to incorporate ENERGY STAR certified products into purchasing policies and contracts, including modifying procurement language, educating vendors and personnel, and estimating savings.

This best practices guide is intended to assist local government and commercial entities in the process of organizing and executing a collaborative solar procurement.

This 9-page model checklist contains a thorough list of items to be inspected. The checklist is arranged in 12 sections based on component type. Each item references the relevant code sections (from the NEC, IBC, IRC, and IFC).

This free, online course contains 7 modules focused on inspecting PV systems. Contains videos to help explain concepts, highlights common installation errors, and provides code references. Interactive quizzes throughout, and a final capstone module at the end. Six CEU hours are available. Click the hyperlink immediate below to see a course description, or visit the URL in the Source section below to take the course.

Section 4.0 Network and Distribution Systems discusses standards for Interconnection of Secondary Networks. Provides a case study of the Colorado Convention Center in Denver, CO.

This is a 22-page report which provides a field guide for inspections of PV systems. The copy available at the download link below has all non-electrical sections (such as foundation, mounting, and attachment) highlighted in yellow for easy navigation. It is useful for those jurisdictions which review PV for structural aspects only.

This information bulletin is published to guide applicants through a streamlined permitting process for solar photovoltaic (PV) projects 10 kW in size or smaller. This bulletin provides information about submittal requirements for plan review, required fees and inspections.

This preliminary O&M guide is intended to help qualified individuals safely maintain and inspect PV systems. It identifies currently recognized major safety requirements during PV servicing and repair and provides details for a number of O&M tasks. This introductory report includes practical guidelines for PV system maintenance and options for inspection practices for grounded PV systems.

This information bulletin guides applicants through a streamlined permitting process for solar photovoltaic (PV) projects 01kW in size or smaller. This bulletin provides information about submittal requirements for plan review, required fees and inspections.

This is a checklist to determine whether a solar PV system is eligible for the expedited permitting process.

This is a plan for utility-interactive central/string inverter systems not exceeding a system AC inverter output rating of 10kW on the roof of a one- or two-family dwelling or accessory structure.

This is a standard plan for systems using utility-interactive Microinverters or AC Modules (ACM) not exceeding a combined system AC inverter output rating of 10 kW, with a maximum of 3 branch circuits, one PV module per inverter and with PV module ISC maximum of 10-A DC, installed on a roof of a .one- or two-family dwelling or accessory structure

This document includes a one-page list of structural criteria for over-the-counter or online approval, as well as attached tables and figures that supplement the criteria and explain their use. This document applies to flush-mounted solar arrays installed on the roofs of wood-framed one- and two-family dwellings.

This memorandum of understanding (MOU) formalizes coordination by local agencies regarding plan review and inspection services for solar photovoltaic installations.

This document is composed of a one-page field inspection guide and a comprehensive reference for inspection of rooftop PF systems that comply with the comprehensive versions of the Solar PV Standard Plan.

This professional tool developed by Sandia National Laboratories and Solar Power Electric™ is intended to help determine the value of a new or existing solar PV system installed on residential and commercial properties. Visit the source link below to download the tool.

NREL's PVWatts Calculator estimates the energy production and cost of energy of grid-connected photovoltaic (PV) energy systems throughout the world. It allows homeowners, small building owners, installers and manufacturers to easily develop estimates of the performance of potential PV installations.

Qualified energy conservation bonds (QECBs) present a timely opportunity for state and local governments to finance energy efficiency and renewable energy projects and programs. This briefing provides an assessment of the challenges, needs, and outcomes of QECBs at the state and local levels.

The City Building Code requires new homes and major remodels to provide a roof layout plan that illustrates how future installation of a photovoltaic system or solar water heating system could be accommodated. For PV systems, it is also required to install conduit leading from an exterior roof to a stubbed junction box next to the electrical panel. The hyperlink below contains the full text of the code (3 paragraphs).