Solar Property Tax Exemption

March 23, 2023

Summary

In Missouri, solar energy systems not held for resale are exempt from state, local, and county property taxes. As enacted in July 2013, the law does not define solar energy systems. In 2022, the exemption was found to be unconstitutional and was repealed.

Program Overview

Implementing Sector:	State
Category:	Financial Incentive
State:	Missouri
Incentive Type:	Property Tax Incentive
Web Site:
Administrator:	State Tax Commission of Missouri
Start Date:	8/28/2013
Eligible Renewable/Other Technologies:	Solar Water Heat Solar Space Heat Solar Thermal Electric Solar Thermal Process Heat Solar Photovoltaics
Incentive Amount:	100% exemption

Authorities

Name:	137.100 R.S. Mo.
Date Enacted:	07/03/2013
Effective Date:	08/28/2013

Contact

Name:	General Information
Address:
Phone:	(573) 751-2414
Email:	stc@stc.mo.gov

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.