Renewable Energy Systems Exemption

Oregon Tax Incentive

program summary

Note: This exemption may not be allowed for the tax years beginning after July 1, 2029.

Oregon law states that any change in real market value to property due to the installation of a qualifying renewable energy system is exempt from assessment of the property’s value for property tax purposes. Qualifying renewables include solar, geothermal, wind, water, fuel cell or methane gas systems used to heat, cool or generate electricity. This exemption is intended for end users and only applies to systems that are net metered or primarily intended to offset on-site electricity use. Systems installed on real property that is otherwise exempt from property taxation will continue to be exempt.

eligible technologies

Fuel Cells using Non-Renewable Fuels, Fuel Cells using Renewable Fuels, Geothermal Direct-Use, Geothermal Electric, Geothermal Heat Pumps, Hydroelectric, Landfill Gas, Solar - Passive, Solar Photovoltaics, Solar Pool Heating, Solar Space Heat, Solar Thermal Electric, Solar Thermal Process Heat, Solar Water Heat, Wind (All), Wind (Small)

program administrator

Oregon Department of Energy

program timeline

Program end date: 2029-07-01

program notes

2025-10-08 19:16:05: Annual review, no policy changes.
2024-10-29 17:55:37: Annual review, no changes.
2024-02-22 15:29:51: Exemption may not be allowed for the tax years beginning after July 1, 2029.
2023-03-29 18:18:01: Annual review, no changes, program expires on july 1 2023
2020-07-11 20:12:56: Annual Review, no changes
2019-06-20 15:22:32: The expiration date for this incentive was extended from July 1, 2018 to July 1, 2023.