§ 47:1706 — Exemptions, solar energy systems; equipment attached to residential buildings or

Louisiana § 47:1706

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§1706. Exemptions, solar energy systems; equipment attached to residential buildings or
swimming pools
A. Notwithstanding the definitions of "real estate" and "personal property" in Section
1702, any equipment attached to any owner occupied residential building or swimming pool
as part of a solar energy system is hereby declared to be personal property and shall be
exempt from ad valorem taxation, and assessors shall not consider the value of such
equipment in assessing the value of such buildings or swimming pools.
B. For the purposes of this Section, solar energy system means any device that uses
the heat of the sun as its primary energy source and is used to heat or cool the interior of a
structure or swimming pool or to heat water for use within a structure or swimming pool.
Solar energy systems include but are not limited to systems utilizing solar collectors, solar
cells, and passive roof ponds.

Legislative History

Added by Acts 1978, No. 591, §1; H.C.R. No. 88, 1993 R.S., eff. May 30, 1993; H.C.R. No. 1, 1994 R.S., eff. May 11, 1994.