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Combined Heat and Power Partnership

Renewable Energy Property Tax Exemption (CT)

dCHPP Glossary (PDF) (2 pp, 53K)

Date Last Updated6/27/2013
Incentive TypeTax
State/FederalCT
Incentive Administrator/Contact OfficeConnecticut Office of Policy and Management - Policy Development and Planning Division
Incentive Initiation Date10/1/2007
Incentive Size and Funding SourceThe state of Connecticut provides a 100% property tax exemption for owners of "Class I" renewable energy systems that generate electricity for private residential use and are installed on or after October 1, 2007.
Eligible RecipientThe exemption includes owners of "Class 1" renewable energy systems that generate electricity for private residential use, including farms, single-family homes or multi-family dwellings limited to four units.
Eligible FuelBiogas; Woody Biomass; Landfill Gas; Other
Eligible Project Size (MW)Does Not Specify
Minimum Efficiency Required (%)Does Not Specify
Other Selected Eligibility CriteriaA "Class I renewable energy source" is defined as "(A) energy derived from solar power, wind power, a fuel cell, methane gas from landfills, ocean thermal power, wave or tidal power, low emission advanced renewable energy conversion technologies, a run-of-the-river hydropower facility provided such facility has a generating capacity of not more than five megawatts, does not cause an appreciable change in the river flow, and began operation after July 1, 2003, or a sustainable biomass facility with an average emission rate of equal to or less than .075 pounds of nitrogen oxides per million BTU of heat input for the previous calendar quarter, except that energy derived from a sustainable biomass facility with a capacity of less than five hundred kilowatts that began construction before July 1, 2003, may be considered a Class I renewable energy source, or (B) any electrical generation, including distributed generation, generated from a Class I renewable energy source."
Other Incentive DetailsAn exemption claim must be filed with the assessor or board of assessors in the town in which the property is placed on or before the first day of November in the applicable assessment year.

Beginning in October 2014, commercial and industrial systems (meeting the same technology requirements as above) are also eligible for the property tax exemption. The exemption is available for properties installed on or after January 1, 2014, and the nameplate capacity cannot exceed the load for the location where the system is installed. Before October 2014, municipalities can choose to offer such an exemption (See a Local Option Property Tax Exemption). Commercial and industrial systems installed after Janury 1, 2010 and located in a "distressed municipality" with a population between 125,000 and 135,000 are eligible for the property tax exemption beginning in October 2013.
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