13 Va. Admin. Code § 5-200-120
Glazing material used in windows on the designated solar surface of south facing walls when it is part of a sun tempered design for the purpose of collecting direct solar heat in the cold season shall be considered solar equipment eligible for tax exemption. The area of south facing glazing considered to be solar energy equipment eligible for tax exemption shall be calculated as follows:
X - Y = Z
"X" - Percentage of glazing contained within the designated solar surface of the south facing wall in respect to the area of that wall.
"Y" - Percentage of glazing on nonsolar surfaces (north, east, west walls, and non-solar south walls) in respect to the area of those walls.
"Z" - Percentage of glazing considered to be solar equipment
The percentage of glazing considered to be solar equipment (Z), is then multiplied by the total invoice cost of the glazing used on only the designated solar surfaces of the south facing walls. The product of these calculations will be the dollar value of glass to be considered as "equipment" in calculating the solar exemption.
Wall heights used in the above calculations shall be considered the distance parallel to the wall from finished floor level to finished ceiling level.
EXAMPLE: A residence is constructed with fifteen percent (15%) of the north, east and west walls consisting of glass. The south wall, however, is eighty-five percent (85%) glass. The total cost of the glass used on the south wall was one thousand (1,000) dollars. To determine the percentage of that cost which is eligible for solar tax exemption, you would perform the following calculations:
85% - 15% = 70%
(70% of $1,000 = $700)
13 Va. Admin. Code § 5-200-120
Statutory Authority
§§ 36-97 et seq. and 36-137 of the Code of Virginia.