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North Carolina solar property tax exclusion open

Administered by county assessors, under G.S. 105-275(45) and 105-277(g).

Eighty percent of the appraised value of a solar electric system on a North Carolina property is excluded from property tax, on application to the county assessor with Form AV-10. A home with solar water or space heating is assessed as if it had a conventional heating or cooling system.

source · verified 27 September 2026 · amounts in US dollars

What it pays

No published cap — and that is the honest answer

An exclusion, not a payment: 80% of the solar system's appraised value is left out of the tax base, so the saving depends on your local tax rate.

solar electric
80% of the appraised value excluded (G.S. 105-275(45)).
solar heating and cooling
No value added for the difference between a solar and a conventional system (G.S. 105-277(g)); land, walls and roofs are not part of the system.

Who is eligible

how
Apply to the county assessor on Form AV-10, Application for Property Tax Exemption or Exclusion. The state's form page does not give the deadline; ask the county.
state credit
North Carolina has no live state income tax credit for home solar.

Where the application goes

Your county assessor.

Where the application goes
If this is youApply here
Form AV-10ncdor.gov

It is not automatic

The exclusion is applied for with Form AV-10; an owner who never files keeps paying tax on the system's full value.

The federal credit is gone

The federal Residential Clean Energy Credit ended for systems installed after 31 December 2025. In Duke Energy's territory, PowerPair pays toward solar with a battery where capacity remains.