Oregon: Renewable Energy Systems Exemption

Oregon law states that the added value to any property from the installation of a qualifying renewable energy system may not be included in the assessment of the property’s value for property tax purposes. Qualifying renewables include solar, geothermal, wind, water, fuel cell or methane gas systems used to heat, cool or generate electricity. This exemption is intended for end users and does not apply to property owned by anyone directly or indirectly involved in the energy industry, unless the system is being net metered or is primarily intended to offset on-site electricity use.