Active Solar Energy System Exclusion – Forms

A property owner who adds an active solar energy system to an existing structure does not have to file for the exclusion. The exclusion should be automatically granted when the Assessor receives a copy of the building permit.

However, if a developer installs an active solar energy system while constructing a new building, the initial purchaser of that building may receive the exclusion if:

• The building was completed on or after January 1, 2008
• The developer/builder did not receive the exclusion, and
• The purchaser files a form with the Assessor.

The claim form, BOE-64-SES, Initial Purchaser Claim for Solar Energy System New Construction Exclusion, is available from the Assessor of the county where the property is located. After the Assessor receives this form, the new base year value of the building may be reduced by the value of the active solar energy system, less any rebates or tax credits received. The developer will be able to provide the initial purchaser with the value of the system and any rebates or tax credits that they received.

This sample form is for information purposes only. To obtain a form, please contact your local County Assessor's office.