Defined term
Property-tax solar exclusion
A property-tax solar exclusion is California's statutory appraisal treatment that excludes specified active solar-energy-system construction or additions from the term newly constructed.
policy · Concept code GS-CONCEPT-174 · Last verified September 29, 2026
Evidence through 2026-01-01 · 0 sources have no source-event date
Content modified 2026-09-29
Definition and decision context
Why it matters
Section 73 contains claim, lien-date, ownership-change, and sunset arms, so it is not a blanket property-tax exemption or a promise about a particular tax bill.
Review confirmed · Review due October 29, 2026
The previous review deadline was September 27, 2026. The missed interval remains unverified; the current review does not establish historical coverage.
The cited evidence supports this statement within the source’s stated scope. Its jurisdiction and source-event date limit its applicability to a particular project.
Applicable jurisdiction: US-CA
Verified September 29, 2026
Definition
A property-tax solar exclusion is California's statutory appraisal treatment that excludes specified active solar-energy-system construction or additions from the term newly constructed.
Review confirmed · Review due October 29, 2026
The previous review deadline was September 27, 2026. The missed interval remains unverified; the current review does not establish historical coverage.
The cited evidence supports this statement within the source’s stated scope. Its jurisdiction and source-event date limit its applicability to a particular project.
Applicable jurisdiction: US-CA
Verified September 29, 2026
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Primary sources
- California Legislative Information: California Revenue and Taxation Code § 73(e)–(i); Stats. 2025, ch. 328, § 1.5
Revision Stats. 2025, ch. 328, § 1.5; effective 2026-01-01 · Source event as of January 1, 2026 · Ontology accessed September 29, 2026 · Ontology verified September 29, 2026
- California Legislative Information: California Revenue and Taxation Code § 73(a), (b), (d)–(g), (i)
Revision Stats. 2025, ch. 328, § 1.5; effective 2026-01-01 · Source event as of January 1, 2026 · Ontology accessed September 29, 2026 · Ontology verified September 29, 2026