“This statute allows individual taxpayers a deduction for the purchase and installation of a wood-burning heating system. The deduction is equal to the total cost of purchase and installation for the conversion from gas or electricity to wood when the system is used as the primary energy source for heating a home. The deduction must be taken for the taxable year during which the conversion was completed. Note that this incentive is for the conversion of an existing system and not for the first-time installation of a wood-burning system.”
Home Energy Rebate Program
Under the Home Energy Rebate Program, homeowners who want to make their own energy efficiency improvements on their home can receive a rebate for some of their expenditures. The program requires a home energy rater to evaluate homes before and after the improvements. Rebates are dependent on the relative amount of efficiency gained and the actual cost of improvements, when the eligible improvements are selected by the homeowner from the energy rating’s improvement options list. The Home Energy Rebate Program provides rebates up to $10,000 to homeowners who make energy efficiency improvements to an existing home. In addition, the rebate program provides a $7,500 rebate for qualified, new, 5 Star Plus homes.
To participate in the program, the homeowner can either sign up for an energy rating by contacting the Alaska Rebate Call Center at 1-877-AK-REBATE or the homeowner can sign up on the Alaska Rebate web site. Alaska Housing Finance Corporation (AHFC) will reimburse the homeowner up to $375 for the cost of the first rating and up to $175 for the post-improvement rating. Extensive information on the program, including “The Home Energy Rebate Program Consumer Guide”, is available on the AHFC website or by calling AHFC at 1-800-478-2432 or 907-338-6100. Recorded information on the programs is available by calling The Home Energy Rebate & Weatherization Hotline at 1-877-325-2508 (statewide except Anchorage; in Anchorage call 330-8300).
Tax Deduction 43-1027
“This incentive allows Arizona taxpayers to deduct the cost of converting an existing wood fireplace to a qualifying wood stove. The cost to purchase and install all necessary equipment is tax deductible, up to a maximum $500 deduction. Qualifying wood stoves must meet the standards of performance for new wood heaters manufactured after July 1990, or sold after July 1992 pursuant to 40 Code of Federal Regulations part 60, subpart AAA. This deduction is for taxable years after December 31, 1993.”
Burbank Water and Power Utility Rebate (LEED Incentive)
San Bernardino County Green Building Incentive
“San Bernardino's Board of Supervisors launched Green County San Bernardino in August 2007. The program includes a number of incentives to encourage residents, builders, and businesses to adopt more sustainable practices.
Builders who participate in San Bernardino County’s Green Building program will receive accelerated plan review, priority inspections, design assistance, and recognition for all qualified projects. Builders can earn their green building designation by following any one of these County-approved green rating systems: California Green Builder, Leadership in Energy and Environmental Design (LEED), or the County’s Green Building Basics Checklist.
Residents in the County’s unincorporated areas can also receive incentives for reducing their home’s energy usage. Permit fees are waived for the installation of solar energy systems, wind-generated electrical systems, tankless water heaters, and highly efficient heating, ventilation and air conditioning systems.”
Santa Monica Expedited permitting for Green Buildings
“The City of Santa Monica adopted an ordinance in August 2005 to encourage the construction of sustainable buildings. The ordinance, incorporated into the Municipal Code of Santa Monica, allows for priority plan check processing for building projects that are registered with the United States Green Building Council for certification under the Leadership in Energy and Environmental Design (LEED*) Green Building Rating System. The ordinance applies to all new buildings and major renovations which total an amount exceeding fifty percent of their replacement cost. All applicants wishing to receive priority plan check processing must submit proof of LEED registration and a checklist indicating all of the credits they plan to pursue before they can receive expedited permitting. Applicants must also clearly specify the materials, systems and strategies they will use to achieve the credits in the plans submitted to the City for plan check approval.
*The USGBC LEED Rating System is a voluntary, consensus-based national standard for developing high-performance, sustainable buildings. Click here for more information on the national LEED program.”
“ConSol has been providing energy solutions for builders, government agencies, utilities, trade associations and developers since 1981. ConSol services include: energy code (Title 24 and IECC) compliance documentation; energy efficiency, retrofit, and green program design and management; builder energy code and Building Performance Institute (BPI) training; and Home Energy Rating System (HERS) inspections. In addition, as a team lead for one of the Department of Energy’s Building America teams, ConSol offers leading-edge research and energy consulting in systems and technologies to improve sustainability of new and existing residential developments.
We are dedicated to helping our clients in Arizona, California, Colorado, Hawaii, Idaho, Nevada, New Mexico, Oregon, Utah and Washington provide resource-efficient homes that are affordable and comfortable. We strive to provide value-added services and form long term partnerships with our clients throughout the planning and construction process.”
Tax Exemption Sec. 12-412k
“In Connecticut, residential weatherization products for residential use only are exempt from the state's sales and use tax. Eligible residential weatherization products include CFLs, programmable thermostats, window film, caulking, window and door weather strips, insulation, water heater blankets, water heaters, natural gas and propane furnaces and boilers that meet the federal Energy Star standard, windows and doors that meet the federal Energy Star standard, oil furnaces and boilers that are not less than 84% efficient and ground-source heat pumps that meet the minimum federal energy efficiency rating.
For additional information about this exemption, please visit the Connecticut Department of Revenue Services website.”
Energy Conservation Loan
“Note: this loan program is not currently available for widespread energy conservation improvements; it is only available for emergency, energy-related improvements. There may be changes to the program during Fall 2010; this summary will be updated when additional information becomes available.
Energy Conservation Loans for single families are available through the Connecticut Housing Investment Fund, Inc. (CHIF) to owners of one- to four-family homes who meet established income limits for family size and location. These loans may be used for emergency-energy related improvements only. Interest rates vary in accordance with the borrower's family size and income, and the loan may be repaid over 10 years.
Loans for large residential properties are available through the Multi-Family Energy Conservation Loan Program. The terms of this loan are similar to loans for single-family dwellings, with a higher principal available on the loan.
Applications for these programs are available from the program web site above. In addition to the application, the borrower must submit copies of the past two years' federal tax returns (with schedules) and a copy of a monthly mortgage statement or coupon (or a release of mortgage or deed).”
State Forest Firewood Program
“Firewood harvesting from State land can provide several benefits. As a public service, firewood provides people an opportunity to reduce home heating costs. Wood is a renewable resource. Carefully planned harvests can provide residents with wood for many years. When wood is substituted for fossil fuel there is a net savings in carbon release to the atmosphere. A firewood harvest can also provide aesthetic improvements in the State Forest by reducing post harvest woody debris on the forest floor.
DEP Foresters conduct firewood harvests in a sustainable manner for a long term wood supply. It will take 30 – 50 years for an area to re-grow the firewood that is harvested depending on the species and available sunlight. Not all forests will be harvested every year. The amount of wood sold yearly is limited.
DEP Forestry reserves the right to suspend firewood sales in order to comply with federal or state quarantines to limit the spread of non-native insects.
Live trees and wood on the ground is sold in 2-cord lots. The cost is $30.00 per cord. Firewood
lots are generally offered during the warm months when forest roads are accessible. Connecticut residents may apply for one Forest Products Harvesting Permit per household per year.
Firewood lots are assigned by lottery. Process for applying for a Forest Products Harvesting Permit:
Miami-Dade Green Buildings Expedite Process
“In an effort to promote environmentally sensitive design and construction, the Miami-Dade County Commissioners passed an ordinance in June 2005 to expedite the permitting process for “green” buildings certified by a recognized environmental rating agency.* Commercial, industrial, and residential projects are all eligible as long as they are located in unincorporated Miami-Dade County and the City of West Miami. Additionally, solar water heating and solar photovoltaic projects are included in the "fast track" for permitting review. See the Miami-Dade County Building Department web site for additional information. Certain repairs and replacements may be exempt from permitting.
*Recognized environmental rating agencies include Florida Green Building Coalition, the National Home Builder Association and the U.S. Green Building Council.”
Florida Green Building Coalition
“The Florida Green Building Coalition (FGBC) is a nonprofit 501(C)3 Florida corporation dedicated to improving the built environment. Our mission is "to lead and promote sustainability with environmental, economic, and social benefits through regional education and certification programs."
FGBC was conceived and founded in the belief that green building programs will be most successful if there are clear and meaningful principles on which "green" qualification and marketing are based. We are a membership-based organization governed by a Board of Directors and corporate officers who are elected by the general membership.
The FGBC is continually finding new and innovative ways to educate builders, developers, local governments, and consumers about how to achieve a healthier, more environmentally sustainable future.”
§ 48-8-3. Biomass Sales and Use Tax Exemption
“Georgia enacted legislation in April 2006 (HB 1018) creating an exemption for biomass materials from the state's sales and use taxes. The term "biomass material" is defined as "organic matter, excluding fossil fuels, including agricultural crops, plants, trees, wood, wood wastes and residues, sawmill waste, sawdust, wood chips, bark chips, and forest thinning, harvesting, or clearing residues; wood waste from pallets or other wood demolition debris; peanut shells; pecan shells; cotton plants; corn stalks; and plant matter, including aquatic plants, grasses, stalks, vegetation, and residues, including hulls, shells, or cellulose-containing fibers."
To qualify for the exemption, the biomass material must be utilized in the production of energy, including the production of electricity, steam, or both electricity and steam. Pellets and fuels derived from biomass are generally eligible.”
Priority Permit Processing for Green Buildings
“Hawaii Revised Statutes (HRS) §46-19.6 requires each county agency that issues building, construction, or development-related permits to establish a procedure for priority processing of permit applications for construction projects incorporating energy and environmental design building standards. The priority processing will be provided at no additional cost.
Buildings eligible for priority processing are those that meet the "energy and environmental design building standards". These standards can be achieved by earning either a LEED silver rating, a two Green Globes rating, or a comparable state-approved, nationally recognized, and consensus-based guideline, standard, or system.
For further information, contact the appropriate county building department.”
Tax Deducation 63-3022C
“This statute allows taxpayers an income tax deduction of 40% of the cost of a solar, wind, geothermal, and certain biomass energy devices used for heating or electricity generation. Taxpayers can apply this 40% deduction in the year in which the system is installed and can also deduct 20% of the cost each year for three years thereafter. The maximum deduction in any one year is $5,000. The total maximum deduction is $20,000.
Eligible biomass energy devices include a pellet stove or EPA-certified wood stove if:
Low Interest Energy Loan Program
“The Idaho Office of Energy Resources administers low-interest loan programs for energy efficiency projects, and for active solar, wind, geothermal, hydropower and biomass energy projects. The interest rate is 4% with a 5-year repayment term. Applicants must pay the fees associated with processing and closing a loan. Loans are available for retrofit only, with the exception of some renewable resources.”
“Residential customers may choose one of two loan options: the standard Residential Loan Program or the Home Performance with Energy Star program. Eligible energy efficiency improvements for residential customers under both programs include insulation, space heating upgrades and water heating system improvements. The Home Performance with Energy Star loan program also provides funds for improvements to windows and air conditioning.”
“Non-residential customers may undertake projects to improve insulation, windows and doors, heating systems, building commissioning, or custom-designed projects. Specific energy-efficient agricultural equipment may also be eligible. Note that the commercial and industrial loan has a minimum lending amount of $1,000, but loans for the agricultural and public sectors do not have a minimum loan amount.”
“Certain restrictions apply to this program. For existing homes or businesses, the savings from reduced usage of conventional fuel must be sufficient to pay for the project’s installation cost (i.e., simple payback of 15 years or less). For new off-grid projects, use of a renewable energy resource must be the least cost alternative. For grid-tied renewable energy projects, the payback period must be 15 years or less. Solar photovoltaic systems are not subject to this requirement; there is no payback requirement for solar photovoltaic systems, though loans for solar photovoltaic systems are limited to $15,000. Renewable energy projects that are intended to sell energy generated or the commodity produced are not eligible. While the program’s financing requires repayment within five years, a further stipulation for existing homes and businesses states that the project’s cumulative energy savings over a fifteen year period must be great enough to offset the cost of the project.”
Green Permit and Green Homes Program
“The City of Chicago encourages building design, construction and renovation in a manner that provides healthier environments, reduces operating costs and conserves energy and resources through their Green Permit Program. The Chicago Department of Buildings (DOB) Green Permit Program provides developers and owners with an incentive to build green by streamlining the permit process timeline for projects which are designed to maximize indoor air quality and conserve energy and resources.
Chicago Green Homes Program
“The Chicago Green Homes Program (CGHP) is a voluntary certification program for Chicago homeowners, residential builders, and developers looking to incorporate sustainable design into their residential building. The CGHP provides a flexible framework for innovative construction, while promoting environmental awareness and sustainable living throughout the City.
The CGHP was modeled after U.S. Green Building Council guidelines, and grants certification to new and renovated, single and multi-family unit homes according to a point-based, three-star rating scale. Recognition opportunities are also available for condos and apartment buildings.
The CGHP strives to achieve sustainable environments, and lower carbon dioxide emissions in support of Chicago Climate Action Plan goals
Efficiency Kansas Loan Program
Using money made available to the state through the federal American Recovery and Reinvestment Act (ARRA), the Efficiency Kansas revolving loan program* allows homeowners and small businesses to receive financing to pay for energy improvements and renewable energy systems for their existing homes and buildings. Some utilities will administer the loan program for the state. Customers of utilities not participating in the program can contact a partner lender for direct financing. Homeowners may borrow up to $20,000 and small businesses may borrow up to $30,000, but monthly loan repayments may not exceed the estimated monthly energy savings. Participants will have up to 15 years to repay the loan.
Participants must first have an energy audit performed by a program qualified auditor to identify the best efficiency improvements to pursue. Participants are responsible for paying for the energy audit, but the cost can be rolled into the loan amount. Additionally, the first 1,500 participants may be eligible for a $100 audit. The $100 audit program ends April 1, 2011, or when all offers have been claimed. After receiving the recommendations from the audit, the participant must solicit bids from contractors. The participant must then submit the Energy Conservation Plan to the participating utility or lender who will then submit it to the State Energy Office for review and approval. If the State Energy Office approves the plan, the lender or utility may then proceed with the financing.
Program participants may also qualify for a $500 rebate toward the cost of thermal envelope improvements. Qualifying efficiency improvements may include caulking, insulation, weather stripping, window sealing, and door sealing. The first 1,500 energy audits submitted between August 1, 2010 and April 1, 2010 qualify for this rebate.
Homeowners or business owners participating through their utility will repay the loan directly through their utility bills. The loan is attached not with the individual but with the utility account. In the even the homeowner or business moves, the loan obligation will remain with the property. Participants are required to notify future occupants of the remaining loan repayment obligations associated with the property. Failure to make proper disclosure could result in the customer being responsible for immediate repayment of the remaining balance.
Maine State Forest Firewood Program
AGH Summary: The Maine Bureau of Parks and Lands offers firewood permits to individuals with a chain saw and pickup truck. Foresters mark suitable firewood trees near roads, for easier hauling and minimal disruption deeper into the forest. Firewood is sold for $25 per cord, with a 10-cord maximum for any one permit holder each year.
§11–207. Wood Heating Fuel Exemption
“This statute exempts from the state sales tax all wood or "refuse-derived" fuel used for heating purposes. The law does not make any distinctions about whether the qualified fuels are used for residential or commercial heating so both purposes should qualify. As of October 2010 the Maryland sales tax rate is 6%.”
Baltimore County Property Tax Credit for High Performance Buildings and Homes
“The state of Maryland permits local governments (Md Code: Property Tax § 9-242) to offer property tax credits for high performance buildings if they choose to do so. Baltimore County exercised this option in 2006 by creating property tax credits for new and existing multi-family residential (50+ units) and commercial buildings that meet certain high performance building standards. In 2008, the county also adopted a similar provision creating property tax credits for newly constructed high performance homes, and in 2010 added provisions for energy efficiency improvements in existing homes.
*Click here for more information on the United States Green Building Council’s Leadership in Energy and Environmental Design (LEED) Green Building Rating System.”
Howard County High Performance Building Property Tax Credit
“The state of Maryland permits local governments (Md Code: Property Tax § 9-242) to offer property tax credits for high performance buildings if they choose to do so. Howard County has exercised this option by offering property tax credits on new and existing multi-family residential and commercial buildings that meet certain high performance building standards. The tax credits apply only to tax years beginning after June 30, 2008. Minor amendments were made in 2009 to update the tax credit to reflect current green building standards. The amendments do not affect buildings that qualified under the prior standards.
The tax credit generally uses the U.S. Green Building Council's LEED* rating system as a metric for determining how "green"' a building is, although buildings that achieve comparable ratings under other green building standards are also eligible for the tax credit. Tax credits are available for buildings that achieve minimum ratings under the 2009 LEED Core and Shell (CS) and Existing Building (EB) categories, or that meet a comparable standard adopted by the director of inspections, licenses and permits. The amount (10-75% of total county property tax assessed on the building) and term (3-5 years) of the tax credit varies based on the type project and the rating.
Montgomery County High Performance Building Property Tax Credit
The state of Maryland permits local governments (Md Code: Property Tax § 9-242) to offer property tax credits for high performance buildings if they choose to do so. Montgomery County has exercised this option by offering property tax credits on new or extensively modified multi-family residential and commercial buildings that meet certain high performance building standards. An "extensive modification" is defined as a structural modification that alters 50% or more of the building's square footage.
The tax credit generally uses the U.S. Green Building Council's LEED* rating system as a metric for determining how "green"' a building is, although buildings that achieve comparable ratings under other green building standards are also eligible for the tax credit. Tax credits are available for buildings that achieve minimum ratings under the LEED New Construction (NC); Core and Shell (CS); and Existing Building (EB).
The amount (10-75%) and term (3-5 years) of the tax credit varies based on the type project and the rating it achieves. See the table below for details. The term "covered" refers to new or substantially reconstructed non-residential and multi-family residential buildings over 10,000 square feet, which are already required by county law to meet the basic LEED certification standard or its equivalent. Thus the minimum standard for property tax credits on buildings of this type is correspondingly higher.
Great Lakes States Stove Change-out
State Forest Firewood Program
The Forest Management Division administers the issuance of fuelwood permits for the state forests in the Upper and Northern Lower Peninsulas. The permits are issued by Management Unit offices, not by the Lansing office. The issuance of these permits are dependent upon the availability of wood suitable for fuelwood purposes. Most of the permits are issued for wood left over after commercial logging operations.
Wood Energy Production Credit
“The Wood Energy Tax Credit, as effective January 1, 1997, allows individuals or businesses processing Missouri forestry industry residues into fuels an income tax credit of $5.00 per ton of processed material (e.g., wood pellets). A multiplier of 4 applies to charcoal, based on the amount of Missouri forest industry residue required to produce one ton of charcoal. Any amount of credit exceeding the tax due by a company in the year of production may be carried over to a subsequent taxable year, not to exceed four years. A credit earned under this program may also be transferred to third parties for use within this five-year period. To be considered an eligible fuel, forestry industry residues must have undergone some thermal, chemical or mechanical process(es) sufficient to alter the residues into a fuel product. As a result of H.B. 2058 enacted in June 2008, no new credits will be issued after June 30, 2013.
Click here to access Missouri's Wood Energy Tax Credit Application Form.”
“Residential taxpayers who install an energy system using a recognized non-fossil form of energy on their home after December 31, 2001 are eligible for a tax credit equal to the amount of the cost of the system and installation of the system, not to exceed $500. It should be noted that this cap is for individual taxpayers, so married taxpayers filing jointly can get a tax credit up to $1,000 per household. The tax credit may be carried over for the next four taxable years.
Recognized non-fossil forms of energy generation means:
1. A system that captures energy or converts energy sources into usable sources, including electricity, by using:
2. A system that produces electric power from biomass or solid wood wastes; or
3. A small system that uses water power by means of an impoundment that is not over 20 acres in surface area.”
Renewable Energy System Tax Exemption MCA § 15-6-224 MCA § 15-32-102
“Montana's property tax exemption for recognized non-fossil forms of energy generation or low emission wood or biomass combustion devices may be claimed for 10 years after installation of the property. The exemption is allowed for up to $20,000 in value for single-family residential dwellings and up to $100,000 in value for multi-family residential dwellings or non-residential structures. This property is class 4 property and otherwise would be taxed on 3.01% of assessed value.”
“Recognized forms of energy generation include solar photovoltaics, passive solar, wind, solid waste, decomposition of organic wastes, geothermal, small hydropower plants, low-emission wood or biomass combustion systems, and fuel cells that do not require hydrocarbon fuel. “
“Use Montana Department of Revenue Form AB-14 to claim this exemption.”
Alternative Energy Revolving Loan Program MCA § 75-25-101 et seq.
“The Alternative Energy Revolving Loan Program (AERLP) provides loans to individuals, small businesses, local government agencies, units of the university system, and nonprofit organizations to install alternative energy systems that generate energy for their own use. The program has historically been funded by air quality penalties collected by the Department of Environmental Quality (DEQ) and is also using funding from The American Recovery and Reinvestment Act of 2009 (ARRA). The program is administered by the Department of Environmental Quality, which is responsible for developing the rules.”
“Alternative energy systems are defined by the Montana Code as "the generation system or equipment used to convert energy sources into usable sources." Technologies included in this definition are fuel cells using non-fossil fuels, geothermal, low emissions wood or biomass, wind, photovoltaics and small hydropower (under 1 megawatt). DEQ provides a technical review and approval of systems proposed for the loan program.”
“In 2005, SB 50 added local government agencies, units of the university system, and nonprofit organizations to the list of eligible sectors, and allowed energy conservation measures to be financed when installed with an eligible renewable energy project. Interest rates are set annually and are fixed for the term of the loan. The rate for 2010 is 4.0%. With the addition of funding from ARRA in 2010, the maximum loan amount was raised to $60,000 (subject to available funds), with a maximum loan term of 15 years.”
“DEQ will accept and process loan applications throughout the year. Approved projects will be ranked according to criteria published in the Administrative Rules of Montana (ARM) Title 17, Chapter 85. This criteria includes items such as system reliability, return on investment and avoided fossil fuel consumption. Once a loan is approved, the applicant will be informed as to whether funds are currently available and when new funds are anticipated if funds are not currently available.”
Dollar and Energy Saving Loan
“This program makes available low interest loans for residential and commercial energy efficiency improvements. The Nebraska Energy Office administers this program, which was created in 1990 using oil overcharge funds. Only improvements to existing buildings that are at least 5 years old are eligible for loan assistance. As of March 31, 2010, 25,618 loans have been made totaling $205.3 million and financing $210.8 million in eligible projects.”
“Through the American Recovery and Reinvestment Act, the federal government awarded close to $31 million to Nebraska's State Energy Program. The Nebraska Energy Office routed $11 million of the total to the Dollar and Energy Savings Loan Program to finance additional 2.5% loans for commercial and industrial sector building improvements, including K-12 schools. Loans of up to $750,000 are available using these funds.”
“This incentive applies mainly to energy efficiency improvements. However, renewable energy projects are eligible under one of two criteria. A project may be eligible if it is included in a list of "pre-qualified improvements." This list includes a variety of energy efficiency measures as well as the purchase of alternative fuel vehicles. Pre-qualified improvements have minimum efficiency standards which are listed on their respective forms. Projects not listed as pre-qualified improvements may be eligible with the submission of an energy audit that verifies that the project will have a reasonable payback period (varies by improvement type).”
“Much of this program’s success is due to the leveraging of state funds through collaboration with individual banks, savings institutions, and credit unions. Those seeking a loan under this program first approach their own financial institution, which approves the project on financial terms before contacting the State Energy Office for its approval. The State Energy Office then purchases either 50% or 75% of the loan at 0% to deliver an interest rate of 5% or 2.5%, respectively, to the borrower. All qualifying work should be completed within 5 months of Energy Office's commitment of funds. Of the money lent out so far, over $103.7 million has been from the State Energy Office's revolving fund.”
“Though they are eligible, loans for renewable energy projects have not previously been widely sought and only a handful of renewable energy projects have been funded to date. It is felt that the program has potential benefits for renewables in Nebraska as well as other states where this structure could be replicated.”
Property Tax Abatement for Green Buildings
“Non-residential buildings and multi-family residential buildings that earn certification under the United States Green Building Council's Leadership in Energy and Environmental Design (LEED*) program may be eligible for a partial abatement of property taxes. As directed by the statutes, the Director of the Office of Energy, through Adopted Regulation R116-07, selected the LEED rating system, but with specific requirements for energy conservation. To qualify for the tax abatement, buildings must earn at least three points for energy conservation through the LEED rating system. More valuable abatements are awarded to buildings which earn more energy conservation points.
*Click here for more information on the United States Green Building Council’s Leadership in Energy and Environmental Design (LEED) Green Building Rating System.”
Tax Exemption Statutes Chapter 72:69-70.
“New Hampshire allows cities and towns to offer an exemption from residential property taxes in the amount of the assessed value of a renewable-energy system used on the property. Eligible technologies include solar-energy systems (photovoltaic systems, solar space-heating systems, solar water-heating systems, passive solar-energy systems); wind-energy systems, and wood-fired central heating systems. Stoves and fireplaces do not qualify. Cities and towns must adopt an exemption provision separately for each energy source. As of September 2010, 84 cities and towns in New Hampshire have adopted a property tax exemption for one or more of these energy sources.”
“Visit the web site above for a list of New Hampshire municipalities that offer property tax exemptions for renewables. Contact your local tax collector or assessor for further details.”
New Hampshire State Forest Firewood Program
The New Hampshire Division of Forests and Lands offers cut-your-own programs on several state reservations. Residents can cut a maximum of two cords during the cutting season, at $25 per cord. All permits are for dead and down wood only, and individuals must have their own truck, chain saw, and basic safety equipment.
Residential Bulk-Fed Wood-Pellet Central Boilers or Furnace Rebate Program
“Utilizing funds from the American Recovery and Reinvestment Act, the New Hampshire Public Utilities Commission is offering rebates of 30% of installed cost (up to $6,000) for residential bulk-fed, wood-pellet central heater boilers or furnaces. Eligible systems include those installed (and operating) between April 14, 2010 and February 15, 2012 (end date subject to change). The systems must be at least 85% efficient and must be certified as meeting air quality standards (specifically, the required particulate matter emissions rating is 0.32 lb/MMBtu). Additional system requirements must be met as specified in the program application.”
“Systems must be installed by a qualified installer, including companies authorized to do business in the state and those that are "normally commercially engaged" in installing such systems, or a licensed plumber with wood-pellet central boiler system training. To receive a rebate, applicants must submit a pre-approval application to ensure funding availability. After receiving verification of eligibility and securing a place in the queue, applicants have three months to complete the installation. Post installation, applicants must submit a final rebate request along with required documentation.”
NJ State Forest Firewood Program
Through the Homeowner Firewood Program, the Division of Parks and Forestry opens up state land to individuals interested in cutting firewood for personal use. New Jersey residents have the opportunity to cut firewood at any of seven participating state parks and forests for $20 a cord while supplies last.
All wood available through the program is standing timber in designated areas of the forests. All cutting areas are reviewed by the DEP's Technical Forest Management Team. Homeowners are responsible for cutting and removing their own firewood.
The Department of Environmental Protection's Homeowners Firewood Program, which provides low-cost wood to the public and improves forest health, will expand this winter to Brendan T. Byrne State Forest in Woodland Township and Parvin State Park in Pittsgrove.
The Division of Parks and Forestry received federal stimulus money through the American Recovery and Reinvestment Act of 2009, which has been used this winter to hire a logging service to cut down dead, dying and hazardous trees at Brendan T. Byrne State Forest and Parvin State Park. Many of those trees had been ravaged by gypsy moths.
State residents can seek permits to cut up and cart away as much as six cords of the felled trees at Brendan T. Byrne State Forest and Parvin State Park, for $20 a cord.
The Homeowner's Firewood Program has been sponsored by the state since 1973.”
Read more about the benefits of homeowner firewood.
Homeowners Firewood Application form *(PDF)
Homeowners Firewood Program information sheet *(PDF)
“Qualifying energy-conservation improvements to homes are exempt from real property taxation to the extent that the addition would increase the value of the home. The exemption includes general municipal property taxes, school district taxes, and special ad valorem taxes, but does not apply to special assessments. Eligible properties include single-family to four-family dwellings. The exemption applies directly to a variety of equipment and measures, but the statute also states that any conservation-related state or federal tax credit or deduction is also exempt from New York's property tax under this statute. The federal energy efficiency tax credit can be applied to energy efficient central air conditioners, electric heat pump water heaters, natural gas, propane, or oil water heaters, advanced main air circulating fans, and certain biomass-fueled stoves. In addition, the state Tax Assessor's Manual also specifically identifies solar and wind energy systems specifically as eligible for the exemption.”
Residential Loan Program
“The New York Residential Loan Fund, administered by the New York State Energy Research and Development Authority (NYSERDA), provides reduced-interest rate loans through participating lenders to finance renovation or construction projects that improve a home's energy efficiency. The level of interest rate reduction may be up to 4%, but is adjusted to maintain a floor rate of 3%. Loans are limited to residents in 1-4 family homes that are customers of one of the state's six investor-owned electric or natural gas utilities -- Central Hudson Gas & Electric Corporation, Consolidated Edison Company of New York, Inc., National Grid, New York State Electric & Gas Corporation, Orange and Rockland Utilities, Inc., or Rochester Gas and Electric Corporation -- and that pay the System Benefits Charge (SBC) or the Renewable Portfolio Standard (RPS) charge. Customers are generally eligible for loans of up to $20,000 for up to a 10-year loan term, but Consolidated Edison customers are eligible for loans of up to $30,000.
In order to qualify for the program, the customer must participate in the NYSERDA Home Performance with Energy Star Program and abide by the accompanying program rules and regulations. Formerly the loan program allowed participants in the NYSERDA Wind Incentive and Photovoltaic (PV) Incentive programs to apply for assistance; however, recent revisions to the Wind Incentive and PV Incentive programs do not allow participants to also take advantage of the Residential Loan Fund.
Please consult the Residential Loan Fund and NYSERDA Home Performance with Energy Star websites for additional program information.”
Broome, Chenango and Madison County State Forest Firewood Program
“The New York State Department of Environmental Conservation (DEC) is accepting applications from homeowners to cut firewood on State Forests in Chenango, Madison and Broome Counties.
"Since DEC launched the Homeowner Firewood Program in 1978, it has been welcomed by the surrounding communities looking for quality firewood to reduce home heating costs and keep families warm through the winter months," said DEC Regional Director Ken Lynch.
Due to increased demand, firewood will be offered through a sealed bid auction and by lottery. Lottery firewood will be available in volumes of three, five, and ten standard cords for $15 per cord and is limited to 10 cords per household. Auction firewood will be sold to the highest bidder and is also limited to a maximum of 10 cords. A standard cord is a pile of wood measuring 4'x4'x8' when cut and stacked. All firewood for sale is standing, live trees located off-road and will require a chainsaw, tractor and cart, or a 4-wheel drive truck for cutting, access and hauling. The trees available for cutting are marked by DEC foresters. This is done to ensure that the only wood removed is done for conservation and habitat reasons.
In an effort to prevent the spread of invasive insect species such as the Emerald ash Borer and the Asian Long-horned Beetle, state regulations prohibit moving firewood that has not been heat treated more than 50 miles. Persons applying to cut firewood under this program may transport cut trees no more than 50 miles from where the wood is felled. They also must complete a "Self-Issued Certificate for Transport," form and carry it with them when transporting the wood. For more information on firewood movement restrictions visit the DEC website or call 1-866-640-0652 or e-mail firstname.lastname@example.org.
Green Residential Building Program
“The Green Residential Building Program, administered by the New York State Energy Research and Development Authority (NYSERDA), offers incentives to residential building owners for the construction or substantial renovation of buildings that are built or permanently sited in New York State and meet certain green building requirements. The program is available to owners of buildings with 1 - 11 residential dwelling units that meet the minimum green building requirements and have a Certificate of Occupancy or Certification of Completion dated between January 1, 2010 and October 30, 2013.
An eligible building owner may be the developer or builder if the developer or builder holds title to the building on the date a Certificate of Occupancy is issued. The definition of what constitutes a substantial renovation is detailed, but in basic terms requires a whole building approach that involves building envelope improvements, installation or replacement of at least two of three major building systems (electrical, plumbing, and HVAC), and equipment (e.g., lighting, appliances) that meet or exceed program efficiency requirements.
Incentives under the program are offered at up to $3.75 per qualified occupied square foot but are capped according to the number of units in the building. Maximum incentives range from $5,125 for single family dwellings, up to $13,375 for an 11-unit multi-family residential dwelling. Building owners may receive up to $120,000 through the program per calendar year.
In order to qualify for incentives, buildings must meet the following requirements:
Builders or contractors of residential green homes must have prior green building experience, hold professional certification in green building, or have completed a green building professional training course approved by NYSERDA. Owners apply for incentives once the building is substantially completed, a Certificate of Occupancy or a Certificate of Completion is issued, and the building has been certified under one of the qualified rating programs.
Green Building Incentives (local option)
“To encourage sustainable building practices, North Carolina law allows all counties and cities to provide reductions or partial rebates for building permit fees. To qualify for a fee reduction, buildings must meet guidelines established by the Leadership in Energy and Environmental Design* (LEED) program, the Green Globes program, or another recognized certification program.
SB 1597 of 2008 also granted authority to a few select jurisdictions to provide density bonuses, make adjustments to otherwise applicable development requirements, or provide other incentives to a developer or builder who builds or reconstructs developments which make a significant contribution to the reduction of energy consumption. The local jurisdiction is free to determine their own eligibility criteria based on generally recognized standards including LEED or other national or regional certification programs. Originally limited to just 1 county, 7 cities and 7 towns, this authority was granted to all counties, cities and towns by SB 52 of 2009.
*The U.S. Green Building Council's LEED rating system is a voluntary, consensus-based national standard for developing high-performance, sustainable buildings. Click here for more information on the LEED program.”
Energy Conservation Program 469.860
Energy Efficiency Incentives
Only appliances recognized as premium efficiency by the Oregon Department of Energy are eligible for the tax credit. The Oregon Department of Energy maintains a list of qualifying appliances. The tax credit is the lesser of: (1) $0.40 per kWh saved in the first year, or (2) 25% of the net cost of the appliance.
Performance-tested duct systems qualify for a tax credit for 25% of the cost of the work, not to exceed $250. The testing must be performed by a contractor certified by the Oregon Department of Energy.
Qualifying air-source heat pump systems are eligible for a tax credit of $300 to $500 when installed by a contractor on the Oregon Department of Energy's certified contractor list.
Qualifying condensing furnaces and boilers are eligible for tax credits of $350 and $225, respectively. If the heat pumps and furnaces are connected to a performance-tested duct system, they are eligible for an additional $150 tax credit.”
Biofuel Consumer Income Tax Credits
The tax credit applies to companies and people who collect and consume bio fuels such as bio diesel, bio home heating oil, and biomass, such as cord wood and pellets in the case of home heating.
Rules take effect December 14 and are intended for calendar year starting January 1, 2008.
The credit is $10 per bone dry ton of pellets or $10 per cord of wood.
The credit is for fuel burned (not bought) regardless of the source. In other words, if you burn cordwood that came from a tree that fell in your backyard, that qualifies. There will be more detail on type of wood that qualifies once the rules are out.
The credit only applies if a pellet stove is used or a woodstove on the list of EPA certified wood stoves.
Keystone HELP Energy Efficiency Loan Program
“The Keystone HELP Energy Efficiency Loan Program is designed to help homeowners improve energy efficiency with special financing for high-efficiency heating, air conditioning, insulation, windows, doors, geothermal and “whole house” improvements. Principally supported by the Pennsylvania Department of Environmental Protection, the Pennsylvania Treasury Department and the Pennsylvania Housing Finance Agency, the Keystone HELP program is administered by AFC First Financial Corporation, a Pennsylvania energy efficiency lender.
Pennsylvania homeowners who own and make qualifying improvements to their one- or two-unit primary residence located in the state and whose combined annual household income does not exceed $150,000 are eligible to apply for loans under this program. Eligible applicants may receive only one loan during each fiscal year, but they may apply for additional loans in future years, as long as the additional projects comply with the published guidelines current at the time of application. Loans are available only for projects initiated after February 23, 2009. All installed equipment and material must be new, and work must be performed by a qualifying contractor. A list of qualifying contractors is available on the program web site.
For more information please see the program website, which contains detailed program guidelines and also lists several private loans that are available for people and projects that do not qualify for the Keystone loan programs.”
High Performance Buildings Incentive Program
“In July 2008, Pennsylvania enacted a broad $650 million alternative energy bill designed to provide support for a variety of renewable energy and energy efficiency technologies. Included in this legislation was a provision authorizing the creation of a $25 million grant and loan program for high performance buildings. The program is jointly administered by the Department of Community and Economic Development (DCED) and the Department of Environmental Protection (DEP), under the direction of Commonwealth Finance Authority (CFA). Program guidelines were issued in April 2009 and revised in November 2009. Incentives are available to both in-state small businesses (100 or fewer total employees) and individuals for the construction or major renovation of homes or commercial buildings. Homes must be primary residences in order to be eligible.
Tax Exemption 58.1-609.10.
Virginia Code § 58.1-609.10 18 provides that beginning July 1, 2007, and ending July 1, 2012, the retail sales and use tax does not apply to "multi-fuel heating stoves used for heating an individual purchaser's residence. Multi-fuel heating stoves are stoves that are capable of burning a wide variety of alternative fuels, including, but not limited to, shelled corn, wood pellets, cherry pits, and olive pits." Boilers and furnaces that use pellets or other alternative fuels are also exempt from sales tax, but not boilers or stoves that burn wood. The fuels used in the stoves are still taxed.
Vermont Outdoor Wood Boiler Change-out Program
“The Air Pollution Control Division (APCD) of the State of Vermont is pleased to offer a voluntary OWB Change-Out Program that provides financial incentives to encourage people to replace their old OWBs with cleaner, more efficient heating systems as approved by the APCD. Eligible replacement heating systems may include Vermont Phase II certified OWBs (including pellet boilers), propane or natural gas furnaces or boilers, indoor wood or pellet boilers as approved by the APCD, or sustainable heating systems, such as geothermal heat pumps, as approved by the APCD.
Most OWBs sold in Vermont before March 31, 2008 create significant amounts of smoke and many have caused problems for neighbors. In contrast, OWBs sold for use in Vermont today emit 70-90 percent less pollution. Cleaner air means fewer cases of asthma and other health problems caused by the particles and gases in wood smoke. In addition, replacing your old OWB with a new OWB may ultimately save you money by burning less wood for more heat. There are also a variety of alternate heating units available that are efficient and even cleaner than new OWBs. Finally, many older OWBs are required by law to be permanently retired on or before December 31, 2012. For all these reasons, the APCD is pleased to offer financial incentives to help pay for the costs of installing cleaner heating sources and is providing enhanced financial incentives for those OWBs that must be retired by December 31, 2012.
If you own an operational OWB that is installed in Vermont and does not appear on the list of "Vermont-certified Phase I and Phase II OWB Models " you may be eligible to receive financial incentives to replace your OWB with a cleaner heating source.
Burn Clean Woodstove Change-out Program
Summary: Voucher applications were available on this website on march 9, 2009. Depending on available funding, after receiving the application form a $450 voucher was sent to applicants if funds were available. The applicant could use this voucher toward the purchase of a new stove from a participating retailer.
Phone: (802) 241-3848
Burn Clean Woodstove Catalyst Change-out Program
The Vermont Air Pollution Control Division (VT APCD) offered a rebate vouchers of $75 for the replacement of old catalysts (>5 years old) in EPA-certified catalytic wood stoves.
Applications for rebate vouchers were accepted from March 9-April 30, 2009. In order to have qualified for this program, one must have first applied for a rebate voucher. Then, after a voucher is issued, one may purchase a new catalyst under this program, provided the voucher is valid and the program requirements have been met.
“OPTION 1. After you receive a rebate voucher for $75 you may purchase your new catalyst from the retailer of your choice and pay the full price to the retailer. After you have purchased your new catalyst, then submit an invoice with your receipt, tracking form (to be sent to you with your voucher) and old catalyst to the APCD for reimbursement to you. Reimbursement will be made within 30 days.”
“Option 2. After you receive a rebate voucher for $75, you man contact Condar, a participating factory, to purchase your new catalyst. They will provide an additional incentive of $25 for a total rebate of $100. See http://www.woodstovecombustors.com/Vermont.html or call (828) 949-8383 extension 232 for further details. Condar will deduct $100 from the price of your new catalyst, and you will be required to submit your old catalyst to Condar.
The VT APCD reviews applications to determine if the preliminary qualifaction requirements have been met. Qualified applicants will receive a rebate voucher that will be valid for three weeks.”
Phone: (802) 241-3848
Vermont Wood Warms
“The Department of Forests, Parks and Recreation (FPR) announced today that sign-ups will be accepted for personal use firewood lots in selected state forests January 2nd through February 6, 2009. Wood Warms builds upon the successful 1970s state firewood program when Vermonters took to the forests and harvested their own firewood.
FPR‘s foresters mark trees to be harvested in a limited number of roadside 3-cord lots. Individuals can buy the standing wood on these lots to cut and transport over the summer months for home use. Individuals may purchase only one lot per year for personal use. The costs for the lots in 2009 will rise to $10/cord, and no mechanized “skidding” of wood to the roadside will be allowed. All participants are strongly encouraged to learn chainsaw safety skills to use this equipment on firewood lots.
Beginning July 1, 2007, and ending July 1, 2012, multifuel heating stoves used for heating an individual purchaser's residence. "Multifuel heating stoves" are stoves that are capable of burning a wide variety of alternative fuels, including, but not limited to, shelled corn, wood pellets, cherry pits, and olive pits.
King County Green Building Grants Program
“King County's Department of Natural Resources and Parks awards grants and provides free technical assistance to new construction and major renovation commercial building projects in King County. King County's Commercial Green Building Grants Program provides resources to projects built in King County that meet stringent criteria for resource conservation. Minimum performance requirements include LEED* Gold or Built Green** 4-Star certification. Private, nonprofit, and public projects are eligible to apply for grant awards.
In 2009, five grants were awarded to projects meeting at least LEED Gold standards and incorporating low impact design strategies. A new round of grants for 2011 is expected. In previous years, eligible projects could receive a grant of up to $35,000. The award levels have not yet been determined for 2011. Updated information about the 2011 grant cycle will be posted on the above-referenced program website.
*Click here for more information on the U.S. Green Building Council’s Leadership in Energy and Environmental Design (LEED) Green Building Rating System.
**Click here for more information on the Built Green Rating System.”
Seattle Area Built Green:
Our builders and other associates provide sustainable housing in an area of more than 4,000 square miles in the State of Washington, covering King and Snohomish Counties. Built Green homes are designed to provide homeowners with comfortable, durable, environmentally friendly homes that are cost-effective to own and operate. These resource-efficient homes are crafted to exceed building codes and provide homeowners with years of healthy, quality living, while protecting the precious Northwest environment.
Wisconsin State Forest Firewood Program:
“Timber sales on the Governor Knowles State Forest are established through a systematic, multi-step process that involves both state forest staff and various DNR resource managers.
In addition to timber sales, firewood permits are issued to the public to salvage up to 10 cords of dead trees per year for personal use. Christmas tree permits are also issued to the public.
Woody Biomass Harvesting and Processing Tax Credit
In May 2010 Wisconsin enacted legislation allow taxpayers to claim a tax credit from income or franchise taxes of 10% of the cost of equipment primarily used to harvest or process woody biomass for use as a fuel or as a component of fuel. The adopted law creates identical tax credits in the portions of the Wisconsin tax code relating to income taxes on individuals (§71.07), income and franchise taxes on corporations (§71.28), and income and franchise taxes on insurance companies (§71.47). Woody biomass is defined as "...trees and woody plants, including limbs, tops, needles, leaves, and other woody parts, grown in a forest or woodland or on agricultural land." For equipment use to be considered "primarily" for an eligible purpose, other uses of the equipment are limited to no more than 25% of total use. The credit may not be claimed for any business or trade expenses deducted by the taxpayer under 26 USC §162.
The credit will be available for 5 years, from January 1, 2010 to December 31, 2015. Allowable credits in excess of a claimant's tax liability for a given year will be refunded. Credits are limited to $100,000 per claimant in aggregate, and $900,000 in total each fiscal year. In addition the Department of Commerce is required to allocate $450,000 in tax credits each fiscal year to businesses that individually have no more than $5 million in gross receipts in Wisconsin for the taxable year in which the credit is claimed. Taxpayers will need to be certified by the Wisconsin Department of Commerce (DOC) in order to claim the tax credit. The DOC, in cooperation with the Department of Revenue, is required to develop regulations to implement the law.
National Home Builder Association
“NAHB educates its members and the home building industry as a whole about green building practices. The Certified Green Professional (CGP) and Master Certified Green Professional (MCGP) are designations available to help home building professionals demonstrate their expertise in green building. Additionally, extensive green building educational and networking opportunities are available through such venues as the National Green Building Conference & Expo, the International Builders' Show, and other industry-sponsored events.
Each year, NAHB honors excellence in green residential design, construction practices, and outstanding green advocacy efforts at the National Green Building Awards.
National Green Building Standard
In 2007 the National Association of Home Builders (NAHB) and the International Code Council (ICC) partnered to establish a much-needed and nationally-recognizable standard definition of green building. The resulting ICC 700 National Green Building Standard™ is the first and only residential green building rating system to undergo the full consensus process and receive approval from the American National Standards Institute (ANSI). The Standard defines green building for single- and multifamily homes, residential remodeling projects, and site development projects while still allowing for the flexibility required for regionally-appropriate best green practices.
United States Green Building Council
“The Washington, D.C.-based U.S. Green Building Council (USGBC) is a 501 c3 non-profit organization committed to a prosperous and sustainable future for our nation through cost-efficient and energy-saving green buildings.
With a community comprising 79 local affiliates, more than 16,000 member companies and organizations, and more than 160,000 LEED Professional Credential holders, USGBC is the driving force of an industry that is projected to contribute $554 billion to the U.S. gross domestic product from 2009-2013. USGBC leads an unlikely diverse constituency of builders and environmentalists, corporations and nonprofit organizations, elected officials and concerned citizens, and teachers and students.
“LEED is an internationally recognized green building certification system, providing third-party verification that a building or community was designed and built using strategies aimed at improving performance across all the metrics that matter most: energy savings, water efficiency, CO2 emissions reduction, improved indoor environmental quality, and stewardship of resources and sensitivity to their impacts.
“Note: This tax credit was amended and extended through December 31, 2011, by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. On January 1, 2011, several characteristics of this credit changed from their 2010 form. Most significantly, the cap was reduced from $1,500 to $500. The cap pertains to the total amount of credits a homeowner may claim from 2006 to 2011 -- not just in 2011. If a homeowner has already claimed $500 or more under this credit, the homeowner may not claim an additional credit for improvements made in 2011.
This credit applies to energy efficiency improvements in the building envelope of existing homes and for the purchase of high-efficiency heating, cooling and water-heating equipment. Efficiency improvements or equipment must serve a dwelling in the United States that is owned and used by the taxpayer as a primary residence. The maximum tax credit for all improvements made in 2011 is $500. The cap includes tax credits for any improvements made in 2006 - 2010. If a taxpayer claimed $500 or more of these tax credits in any previous year, any purchases made in 2011 will be ineligible for a tax credit.
“The mission of the Low Income Home Energy Assistance Program (LIHEAP) is to assist low income households, particularly those with the lowest incomes that pay a high proportion of household income for home energy, primarily in meeting their immediate home energy needs.
Block Grant: States, territories, and Indian tribes and tribal organizations that wish to assist low income households in meeting the costs of home energy may apply for a LIHEAP block grant. Congress established the formula for distributing funds to States based on each State's weather and low income population. Home energy is defined by statute as a source of heating or cooling in residential dwellings.
“Property Assessed Clean Energy (PACE) financing may be used to encourage the installation of renewable energy and energy efficiency technologies by helping customers overcome the financial barrier associated with high up-front equipment costs. Some states are also allowing water conservation improvements to be financed using this mechanism. This financing mechanism is similar in some regards to a loan program. While it does not reduce the price tag of solar systems, it can help make purchases more affordable by spreading the cost of the system over time.
PACE financing effectively allows property owners to borrow money from the local government to pay for renewable energy and/or energy-efficiency improvements. The amount borrowed is typically repaid via a special assessment on property taxes, or another locally-collected tax or bill, such as utility bills, or water or sewer bills. Only the property owners within the local jurisdiction that opt into the PACE program will be subject to this special assessment. In addition to reducing the upfront costs of renewable energy and/or energy efficiency improvements, PACE financing allows the cost of home improvements to be linked to the property. If a property owner participating in a PACE program sells the property, then the repayment obligation will legally transfer with the property.
Home Star Program
“HOME STAR provides two types of consumer incentives: