193.624 Assessment of renewable energy source devices.—
1(1) As used in this section, the term “renewable energy source device” means any of the following equipment that collects, transmits, stores, or uses solar energy, wind energy, or energy derived from geothermal deposits or biogas, as defined in s. 366.91:
(a) Solar energy collectors, photovoltaic modules, and inverters.
(b) Storage tanks and other storage systems, excluding swimming pools used as storage tanks.
(c) Rockbeds.
(d) Thermostats and other control devices.
(e) Heat exchange devices.
(f) Pumps and fans.
(g) Roof ponds.
(h) Freestanding thermal containers.
(i) Pipes, ducts, wiring, structural supports, refrigerant handling systems, and other components used as integral parts of such systems; however, such equipment does not include conventional backup systems of any type or any equipment or structure that would be required in the absence of the renewable energy source device.
(j) Windmills and wind turbines.
(k) Wind-driven generators.
(l) Power conditioning and storage devices that store or use solar energy, wind energy, or energy derived from geothermal deposits to generate electricity or mechanical forms of energy.
(m) Pipes and other equipment used to transmit hot geothermal water to a dwelling or structure from a geothermal deposit.
(n) Pipes, equipment, structural facilities, structural support, and any other machinery integral to the interconnection, production, storage, compression, transportation, processing, collection, and conversion of biogas from landfill waste; livestock farm waste, including manure; food waste; or treated wastewater into renewable natural gas as defined in s. 366.91.
The term does not include equipment that is on the distribution or transmission side of the point at which a renewable energy source device is interconnected to an electric utility’s distribution grid or transmission lines or a natural gas pipeline or distribution system.
2(2) In determining the assessed value of real property used:
(a) For residential purposes, the just value of the property attributable to a renewable energy source device may not be considered.
(b) For nonresidential purposes, 80 percent of the just value of the property attributable to a renewable energy source device may not be considered.
2(3) This section applies to the installation of a renewable energy source device installed on or after January 1, 2013, to new and existing residential real property. This section applies to a renewable energy source device installed on or after January 1, 2018, to all other real property, except when installed as part of a project planned for a location in a fiscally constrained county, as defined in s. 218.67(1), and for which an application for a comprehensive plan amendment or planned unit development zoning has been filed with the county on or before December 31, 2017.
1Note.—Section 6, ch. 2024-158, provides that “[t]he amendment made by this act to s. 193.624, Florida Statutes, first applies to the 2025 property tax roll.”
2Note.—Section 7, ch. 2017-118, provides that “[t]he amendments made by this act to s. 193.624(2) and (3), Florida Statutes, expire on December 31, 2037, and the text of those subsections shall revert to that in existence on December 31, 2017, except that any amendments to such text enacted other than by this act shall be preserved and continue to operate to the extent that such amendments are not dependent upon the portions of the text which expire pursuant to this section.” Effective December 31, 2037, subsections (2) and (3) will read:
(2) In determining the assessed value of real property used for residential purposes, an increase in the just value of the property attributable to the installation of a renewable energy source device may not be considered.
(3) This section applies to the installation of a renewable energy source device installed on or after January 1, 2013, to new and existing residential real property.
