This property tax exclusion applies to active solar energy systems, defined as “a system that uses solar devices, which are thermally isolated from living space or any other area where the energy is used, to provide for the collection, storage, or distribution of solar energy.” This differs from an exemption in that the addition of the system’s value to that of the real property does not result in either an increase or a decrease in the assessment of the existing property. The definition of active solar energy systems for purposes of this exclusion includes process heat and thermal storage.
