Utility and incentive context
California residential solar customers are generally under the Solar Billing Plan/Net Billing Tariff rather than the older NEM 1.0 or NEM 2.0 structures. Export credits and battery value should be reviewed against the customer utility and current tariff.
- California incentive value is highly program- and utility-specific. Review CPUC rules, utility programs, battery incentives, local programs, and DSIRE before quoting any rebate or credit amount.
- California does not have a simple statewide residential solar sales tax exemption for ordinary home PV systems. Some narrower exemptions can apply to specific sectors such as qualifying agricultural solar equipment, so verify the customer and equipment type before claiming sales tax savings.
- California has an active solar energy system new construction exclusion, meaning qualifying active solar installations generally do not trigger reassessment of the existing property. The current exclusion is scheduled to sunset January 1, 2027 unless extended.