Qualified Energy Property Tax Exemption for Projects 250 kW or Less

Incentive type: 
Renewable Energy
Technologies: 

Solar Thermal, Photovoltaics, Wind, Biomass, Geothermal, Fuel Cells, Anaerobic Digestion, Small Hydroelectric, Clean Coal, Advanced Nuclear, and Cogeneration energy projects

Date: 

Not set to expire.

Sectors: 
Commercial
Amount: 

100% exemption from public utility tangible personal property tax and real property tax for systems of 250 kW or less.

Contact Information: 
Ohio Department of Development
Ohio Energy Resources Division
77 South High Street, 26th Floor
PO Box 1001
Columbus, OH 43216-1001

Phone: (614) 466-6797 
Fax: (614) 466-1864
E-Mail: energy@development.ohio.gov
Web Site: http://development.ohio.gov/Energy/

The Qualified Energy Project Tax Exemption provides owners (or lessees) of renewable, clean coal, advanced nuclear, and cogeneration energy projects with an exemption from the public utility tangible personal property tax. In order to qualify, the owner or lessee subject to sale leaseback transaction must apply to the Department of Development on or before December 31, 2011 for renewable energy projects and before December 31, 2013 for clean coal, advanced nuclear, and cogeneration projects. If the project meets the requirements of the exemption, then the Director of Development will certify the project as a “Qualify Energy Project.” Qualified Energy Projects will remain exempt from taxation so long as the project is completed within the statutory deadlines, meets the “Ohio Jobs Requirement,” and continues to meet several ongoing obligations including providing the Ohio Department of Development with project information on an annual basis.


Facilities with a nameplate capacity of 250 kW or less generating electricity for sale to third parties are 100% exempt from public utility tangible personal property tax and real property tax.  Facilities with capacities exceeding 250 kW, utility based property taxes can be replaced by payments in lieu based on facility size, type and other factors.  

For additional information, please visit the program webpage.