Energy Incentives

ORS 469B.151
Tax credit for rental housing units

  • eligibility


(1)

Except as provided in subsection (3) of this section, an applicant under ORS 469B.145 (Application for preliminary certification) (1)(c) shall be eligible for a tax credit for energy conservation measures installed in rental housing units pursuant to ORS 469.636 (Additional financing program by investor-owned utility for rental dwelling). The tax credit shall apply to only the first $5,000 of actually installed energy conservation measure costs per dwelling unit.

(2)

An owner, contract purchaser or lessee of a rental housing unit for which energy conservation measures have been financed by an applicant under subsection (1) of this section is ineligible for an energy conservation measure tax credit for such measures.

(3)

No applicant under ORS 469B.145 (Application for preliminary certification) (1)(c) shall be eligible for a tax credit for energy conservation measures installed in rental housing units pursuant to ORS 469.636 (Additional financing program by investor-owned utility for rental dwelling) if the rental housing units are constructed on or after January 1, 1996. [Formerly 469.207]
§§ 469B.130 to 469B.169

(formerly 469.190 to 469.225)

Law Review Citations

16 WLR 392 (1979)

§§ 469B.100 to 469B.118

(formerly 469.160 to 469.180)

Atty. Gen. Opinions

Installation date of alternative energy devices, Department of Energy rule provisions and tax credit limitations, (1977) Vol 38, p 1198; credit from utility to customer feeding excess electrical power from residential alternative energy device back into utility's distribution system, (1977) Vol 38, p 1475


Source

Last accessed
Jun. 26, 2021