Discussion on considerations and best practices for permitting and siting of solar energy facilities.

1. Welcome, and thank you for your participation!

2. Thanks to our Sponsors and
Partner!

3. Forum on Solar Energy Siting
and Permitting in North Carolina
Bringing government, industry, and the public together to make North
Carolina a leader in solar energy development
Michael Fucci
MPP Candidate, Duke University
NC Sustainable Energy
Association,
Fucci@EnergyNC.org
Office: (919)-832-7601 x132
Miriam Makhyoun
Manager of Market Intelligence,
NC Sustainable Energy
Association
Miriam@EnergyNC.org
Office: (919)-832-7601 x114
Tommy Cleveland, PE
Solar Energy Engineer
North Carolina Solar Center
Tommy_Cleveland@ncsu.edu
Office: (919)-515-9432

4. NC Registered Solar PV
Megawatts (MW) of Registered Solar PV Capacity in North Carolina Expected Online from 2006-2012
Expected
Capacity
Year Online MW DC (a)
Number of
Solar PV System Capacity
Systems
10 kW or
Less
Greater than
Greater than
10 kW
1 MW and
500 and
through 500
Greater
under 1 MW
kW
2006
0.26
24
22
2
0
0
2007
0.32
54
50
4
0
0
2008
5.49
116
105
7
1
3
2009
25.88
197
167
24
1
5
2010
28.43
351
283
57
2
9
2011
91.59
505
379
107
6
13
2012
TOTAL
407.45
559.42
638
1,885
483
1,489
64
265
13
23
78
108
Notes: (a) Solar PV systems produce electricity in direct current (DC), which is converted by inverters to alternating current (AC), the typical
current used throughout the U.S. electric grid. As a result, it is normal industry practice to report solar PV capacity in DC units. For the
purpose of this report, for systems registered with AC capacity and an unknown DC capacity an 84% derate factor was assumed.
500 MW produces 717,300 MWh a year—enough to power over 59,775
homes! This equates to the displacement of 44,829 tons of CO2 equivalent a
year or the planting of 224,145 trees per year! 21
Sources: North Carolina Utilities Commission, Carbonify, National Renewable Energy Laboratory System Advisor Model

5. Who We Are
Public Policy - Market Intelligence - Education
501(c)3 nonprofit founded in 1978
No direct state appropriations, nor federal funding
Membership organization of individuals, businesses,
government and nonprofits
Team of expert staff, volunteers and Board of Directors
Statewide presence
For more info visit: ENERGYNC.ORG
5

6. About the NC Solar Center
Advancing Renewable Energy for a Sustainable Economy
• Created in 1988, operated by the
College of Engineering at NCSU
• Sponsored by the N.C. State
Energy Office, the U.S. DOE, and
the NC Solar Center Foundation.
• Serves as a clearinghouse for solar
and other renewable energy
programs, information, research,
technical assistance, and training
for the citizens of North Carolina
and beyond.

7. Agenda
• Legal: Katherine E. Ross/Associate, Parker Poe
Attorneys
• Planning: Ken Krulik, Planning Director, Warren County
Planning, Zoning & Code Enforcement
• Geotechnical/Environmental: Ryan Conchilla,
Environmental Project Manager, ECS Carolinas
• Agriculture: Paul Sherman, Air & Energy Programs
Director, NC Farm Bureau Federation
• Forestry: Mark A. Megalos, Extension Associate
Professor, NC State University, College of Natural
Resources
• Break and Refreshments
• Panel Discussion: Katherine Ross, Ryan Conchilla,
Paul Sherman, Ken Krulik & Frances Bisby (Landowner
of Leased Solar Project)
• Final Thoughts

8. Future Fora
Public Forum # 2:
Tuesday, June 27, 2013 |
4:00 PM - 7:45 PM
Proximity Hotel, 704 Green
Valley Road
Greensboro, NC 27408
Public Forum # 4:
Thursday, August 8, 2013 |
4:00 PM - 8:00 PM, The
Venue, 21 N Market St
Asheville, NC 28801
Public Forum # 3:
Tuesday, July 16, 2013 |
4:00 PM - 8:00 PM
Carolina Civic Center, 315
North Chestnut Street
Lumberton, NC 28359
Public Forum # 5:
Charlotte – late October,
location TBD

9. Forum Objectives
• What today is:
• Discussion on considerations and best
practices for permitting and siting of solar
energy facilities
• What today is not:
• A forum to discuss case-by-case issues
pertaining to leasing, contracts, financing, etc.

10. Solar Thermal vs. PV
Thermal
• Heats water instead of
creating electricity
• Slightly thicker panels
than PV
Photovoltaic (PV)
• Converts sunlight into
electricity

11. Different Project Types
6.4 MW Project on Fuquay Farms, NC- Strata Solar
4 kW rooftop solar array- Morganton, NC
1 MW commercial rooftop project on
an IKEA in Charlotte, NC- Strata
Solar

12. Wake Co. Examples
1. Residential Rooftop
• 2 kW
• 8-10 panels
2. Commercial Rooftop
• 974 kW
• ~4,000 panels
• ~5.8 acres
3. Utility Ground-mount
•
•
•
2.2 MW
~8,800 panels
~13 acres of land
2.2 MW Project in Wake Co.

13. Solar Photovoltaic Installed Cost per Watt
Year
≤5 kW
10-150
5-10 kW
(Media
kW
(Median)
n)
(Median)
150-1000
kW
(Median)
>1000
Comparison
kW
with selected
(Median)
data
2006
10.00
*
*
*
*
$8.70(a)
2007
10.03
*
*
*
*
$8.80(a)
2008
8.93
8.76
*
*
*
$8.40(a)
2009
8.48
7.66
7.50
*
*
$8.10(a)
2010
7.00
6.28
6.02
*
*
$6.90(a)
2011
6.76
6.03
5.02
4.49
4.35
$6.10(a)
2012
6.27
5.13
4.95
3.75
3.54
*Sources: North Carolina Utilities Commission, North Carolina Sustainable Energy
Association
a) Barbose et. al, Tracking the Sun, Lawrence Berkeley National Laboratory, 2012

14. North Carolina Leads in Solar
• 501 solar companies,
employing about
2,000 people
• North Carolina
Ranked 6th in nation
for solar with 229 MW
installed capacity and
5th for annual capacity
in 2012 with 132 MW
Cumulative Installed Capacity (MW) as of
2012**
2901
California
1097
Arizona
971
New Jersey
403
Nevada
Colorado
North Carolina
270
229
Massachusetts
198
Pennsylvania
196
Hawaii
191
New Mexico
190
• Mostly from utilityscale projects
Source: SEIA/GTM Research “U.S. Solar Market Insight 2012 Year-In-Review

15. Local Experience
Moore County
Huntersville
• Rejected proposed
ordinance regulating solar
farm development
• Classifies solar into
major/minor projects
• Creates an effective
moratorium on large-scale
development
• Board disagreed with
federal and state
subsidies.
• Minor- onsite, secondary use
• Major- offsite, primary use
• Different standards for
major/minor projects
• Specified location and
height requirements for
both rooftop and groundmounted systems

16. Current NC Ordinances
• 50 Ordinances on Co.
and/or city level
• Solar energy not
uniformly regulated
• Major discrepancies
between various county
and city ordinances
• Makes development
more difficult and less
attractive to potential
investors
• Ensure protection of
valued ideals
NC Ordinance Status
General Findings
Total Ordinances
County Ordinances
City Ordinances
Zoning District Differentiation
Ordinances that specify solar development
standards for each zoning district
Differentiation of mount type
Ordinances that differeniate between
freestanding and rooftop systems
Height Restrictions
Ordinances that specify height restriction
Surface Area Restrictions
Ordinances explicitly mentioning coverage
(roof or ground-mounted)
Setback Requirements
Ordinances explicitly mentioning solar
setbacks
50
16
34
12
11
21
19
22

17. What is a Template Ordinance?
• Creates a unified approach towards solar
development
• Establishes easily adopted language for
local governments to implement
• Includes provisions and law that addresses
concerns relevant to North Carolina
• Makes suggestions to local governments
about appropriate regulatory standards for
solar development

18. Key Issues for Regulating Solar
1. Defining Solar
• Types of production and consumption
2. Defining Use
• Primary, secondary, accessory, etc.
3.
4.
5.
6.
7.
8.
9.
Defining Zoning Districts
Land-Use
Permit Type
Setbacks
Height Restrictions
Surface Area/ Property Coverage
Location/Visibility/Fencing

19. Introducing..
Katherine Ross!
Parker Poe Attorneys

20. Forum on Solar Development &
Siting in North Carolina
Legal Considerations
Katherine E. Ross
Parker Poe Adams & Bernstein LLP

21. Local Government Approvals
21

22. NC General Statutes
 NCGS §§ 153A-340 and 160A-340
 The purpose of zoning it to regulate
uses.
 A use may be allowed by right in
certain zones and by permit in
others.
 The ordinance sets out the standards
for granting the permit.
22

23. Zoning Process
Special/Conditional Use Permit
23

24. Quasi-Judicial
 Decision-making board acts
essentially as a court of law
 Board will conduct evidentiary
hearing, then make decision
by evaluating evidence
against criteria articulated in
zoning ordinance
 Witnesses are sworn and
subject to cross examination
 Only consider evidence
presented at hearing
 Findings must be based on
competent, material and
substantial evidence
 No ex parte communications
24

25. GENERAL CRITERIA
(1) not endanger public health or
safety
(2) not substantially injure the value
of adjoining properties
(3) in harmony with the character of
the surrounding area
(4) meet all required specifications
25

26. USE SPECIFIC CRITERIA





setbacks
screening/fencing
height
signage
decommissioning

27. A Model Ordinance…
 Has no legal authority
 Provides guidance to local
governments that want to develop
siting rules
 Provides a model that protects
communities and promotes the
development of solar facilities
 Provides clear, measurable standards

28. Introducing…
Ken Krulik!
Planning Director,
Warren County Planning,
Zoning & Code Enforcement

29. Forum on Solar
Development & Siting in
North Carolina
May 31, 2013
Warren County, NC
Sites and Permitting
Review/Process

30. Warren County, NC ……..
• Tier 1 County, predominantly agricultural.
• Three incorporated municipalities:
Warrenton, Norlina and Macon.
• Population of 20,962 with a land area of 444
square miles (15 square miles of water
inclusive of Kerr Lake and lake Gaston) .
• Rural county with low-population density.

32. There are TWO Warren Counties…..
• Zoned (areas of Kerr Lake & Lake Gaston) and unzoned (everywhere else - minus the Towns of
Warrenton and Norlina).

33. Solar Farm Permit Requirements
UN-ZONED AREAS (SIMPLE process)
• Apply for and obtain an E-911 address (police, fire and rescue
need to know where to go for an emergency).
• Development permit ($50.00).
• Building permit ($60.00 non-residential electrical permit).
• Erosion and sedimentation control plan (permit approval) from
NC-DENR Land Quality Section (sites are more than one-acre
of land disturbance) – approval letter/permit to the Warren
County Planning and Zoning Administrator.
• NC-DOT driveway permit – approval letter/permit to the
Warren County Planning and Zoning Administrator.
• BUT, if a solar farm locates in a zoned area (closest approximate
use = “radio, television, microwave towers, electric substations,
high voltage power lines, transmission towers cell towers, relay
stations, office and studios in conjunction with these”)
……………..

34. Solar Farm Permit Requirements
ZONED AREAS (a little LESS simple)
• Permitted (with a zoning permit) in AR zoning districts.
• Requires a CU permit (w/BOA approval) in these districts: LB
(Lakeside Business), NB (Neighborhood Business), HB (Heavy
Business), LI (Light Industrial) and HI (Heavy Industrial).
• Apply for and obtain an E-911 address (police, fire and rescue
STILL need to know where to go for emergencies).
• Zoning permit ($75.00), unless a CU permit required ($250.00).
• Building permit ($60.00 non-residential electrical permit).
• Erosion and sedimentation control plan (permit approval) from
NC-DENR Land Quality Section (sites are more than one-acre
of land disturbance) – approval letter/permit to the Warren
County Planning and Zoning Administrator.
• NC-DOT driveway permit – approval letter/permit to the
Warren County Planning and Zoning Administrator.

35. Solar Farm CU Permit
Requirements ZONED AREAS
•
•
•
•
•
•
•
•
•
•
•
•
•
Towers shall not interfere with normal radio and television reception in the vicinity. Commercial messages shall not be displayed on any tower. Violations shall be considered
zoning violations and shall be corrected under the enforcement provisions.
Lighting shall not exceed the Federal Aviation Administration (FAA) minimum if lighting is required by the FAA. The lights shall be oriented so as not to project directly onto
surrounding residential property, consistent with FAA requirements. Prior to issuance of a building permit, the applicant shall be required to submit documentation from the FAA
that the lighting is the minimum lighting required by the FAA.
Towers shall be constructed and maintained in conformance with all applicable building code requirements.
In order to protect the public from unnecessary exposure to electromagnetic radiation, the tower owner shall provide appropriate Federal Communications Commissioner (FCC)
documentation indicating that the power output levels do not exceed federally approved levels.
In allowed districts, towers of seventy five (75) feet or more require that a Conditional Use Permit be granted by the Board of Adjustment. The Board of Adjustment may consider
variances up to ten percent (10%) of the setback requirements for such towers as a part of the Conditional Use Permit approval.
To encourage shared use of towers, no new tower shall be located within one (1) mile of an existing tower. The Board of Adjustment may allow a tower to be placed within one (1)
mile of an existing tower upon being presented written documentation that (1) appropriate space on the tower is not available, (2) the new sponsor has made good faith efforts to
negotiate an agreement with the owner of the current tower, or (3) equipment currently on the tower is not compatible with the proposed equipment. If the petitioner cannot locate
on an existing tower and a new tower has to be constructed, the height of the tower cannot exceed two hundred (200) feet.
All new towers shall be constructed to be able to accommodate at least two users so that future co-location will be available. In addition, reasonable accommodation for public
service uses is recommended.
Towers shall conform to the following dimensional requirements: (1) With the exception of concealed towers, such structures may not be located on top of structures in any
residential district. Towers which are located on top of structures in nonresidential districts which are not tower accessory structures shall not be more than seventy five (75) feet
above the top of the structure. The structure shall meet the normal setbacks of the zone. (2) Those located on the ground or top of a tower accessory structure are required to
incorporate a fall zone buffer which is a land buffer around a tower base to provide for containment of the tower to the site in the event that it falls.
To encourage shared use of towers, applications for towers which will operate with more than one user, immediately upon completion may reduce setbacks from adjacent
nonresidential property. The setback from adjacent nonresidential property may be reduced by twenty five percent (25%) when two users occupy the tower immediately upon its
completion, or reduced by fifty percent (50%) when three or more users commit to occupy the tower immediately upon its completion. However, the required setback distance
may not be reduced to less than fifty (50) feet. The reductions do not apply if the tower adjoins a residential zone on any side and a fall zone buffer as identified in this ordinance
shall be required.
No setbacks shall be required if the tower is to be located on an existing structure, and a fall zone buffer as identified in this ordinance shall be required.
Towers (with the exception of concealed towers) where allowed in residential districts shall conform to the following additional setback requirements:: 1) To prevent a clear view of
the base of the tower, the setback shall contain an established forested area with a depth of at least one hundred (100) feet . (2) When the one hundred (100) foot forested area
requirement note above cannot be met, a natural buffer shall be provided as required in this ordinance. (3) The Board of Adjustment, when deciding the Conditional Use Permit,
may reduce the setback adjacent to nonresidential property upon consideration of circumstances which reduce the offsite effects of the tower such as topography, berms, the
proximity of other existing or potential uses, and existing vegetation and improvements made to the site to obscure or reduce the visibility of the tower (a fall zone buffer as
identified in this ordinance shall be required).. (4) The Board of Adjustment shall not reduce the required setback from adjacent property which has residential use.
No outdoor storage yards shall be allowed on tower sites, storage buildings that are secondary and/or incidental to the primary use of the site are allowed within the provisions of the
designated zoning category.
The base of the tower, any guy wires, and any associated structures, walls or fences shall be surrounded by a landscaped buffer. The developer may have the option of: (1) providing
a buffer around the tower base and associated items individually or (2) providing a buffer around the perimeter of the entire site. A ten (10) foot vegetative buffer shall be provided
between the tower and the property boundaries in all zones other than residential. In all residential zones, the vegetative buffer shall be a minimum of twenty five (25) feet in width.
• ETC, ETC, (more pages in the Zoning Ordinance)………...

36. Buffer Requirements
ZONED AREAS (all uses)
• Buffers are those features that preserve existing vegetation and minimize
potential erosion by providing a natural buffer ( PB/BOA may allow
appropriate existing vegetation to substitute for landscape requirements ).
• Buffers are permitted to be located within the setbacks (minimum yards) of
the development or individual lot/parcel for the respective zoning district (a
buffer is not in addition to the setback requirements).
• If a lot or parcel adjacent to new development is vacant, then no buffer is
required, except when it’s required for specific protection of natural
resources per Warren County regulations and/or NC-DENR regulations.
• Between incompatible land uses the developer shall either maintain to the
maximum extent feasible a twenty foot (20’) buffer of undisturbed natural
area or provide an appropriate level of vegetative replanting as determined
by the Planning and Zoning Administrator.
• If the new development incorporates a solid wall, opaque wood fence or
other approved materials is proposed then a fifty percent (50%) reduction is
to be allowed in the depth of the buffer and plant material.
• Buffers shall leave space for an ingress /egress and shall be maintained
(damage to the buffer shall be remedied within 14 days).

37. Warren County
Solar Farm Locations
• Three (one completed, one under construction,
one in pre-construction)
• Two in the un-zoned areas of the County (had
the “easy” process) and one is located in the
Town of Warrenton’s ETJ (their authority).
• Companies are Strata Solar, LLC and
HelioSage.
• Two potential additional sites based on
property owner inquiries.

38. Solar Farm Site Locations

39. Strata Solar
US Highway 158 – Warrenton ETJ
• All zoning authority/permitting through the Town
of Warrenton – R20 District (building permit
issued by Warren County).
• “Utilities” use requires a special use permit
(Warrenton SU #303-BOA approved 5/14/12).
• Site is 32 acres leased for the solar farm out of 145
total acres.
• 5.58 MW system with 23,520 modules (panels) on
mounted racking system (supports are posts driven
into ground – avg. 8 ft. depth).

41. Strata Solar - Airport Road
• Warren County development permit, building
permit, NC-DENR approval and NC-DOT
approval.
• Site is 33 acres leased for the solar farm out of 325
total acres.
• 5 MW system with 21,660 modules (panels – fewer
# due to higher wattage panels) on mounted
racking system (supports are posts driven into
ground – avg. 8 ft. depth).

43. HelioSage – Red Hill Loop Road
• Warren County development permit,
building permit, NC-DENR approval and
NC-DOT approval.
• Site is approx. 50 acres leased for the solar
farm out of 283 total acres.
• 5 MW system with 22,000 modules (panels)

45. Contact Information
• Ken Krulik, Planning and Zoning
Administrator - Warren County
Planning/Zoning and Code
Enforcement Department
• 252-257-7027
• kkrulik@co.warren.nc.us

46. Introducing…
Ryan Conchilla!
Environmental Project Manager,
ECS Carolinas

47. Environmental Considerations During
Property Development
Presentation to Solar Development and Sitting in
North Carolina
May 31, 2013

48. Environmental Considerations During Property
Development



Phase I Environmental Site Assessment
Wetlands/Streams Delineation
Endangered Species/Cultural Resources Review

49. Hypothetical Site for Development

50. Phase I Environmental Assessment

First Step in Identifying Environmental Risk

Includes:
 Site
reconnaissance,
 Historical review of property usage
 Historical regulatory review
 Interviews of knowledgeable persons

Identifies Recognized Environmental Conditions
(RECs)

51. Site Reconnaissance

52. Historical Property Usage




Review Aerial Photographs
City Directories
Fire Insurance (Sanborn) Maps
Topographic Maps

53. RECs Associated with “Undeveloped
Properties”

Underground and Above Ground Storage Tanks
(USTs/ASTs):
Fueling trucks and tractors
 Heating oil
 Propane tanks


Chemical Storage and Usage


Garage or Mechanical Areas


Pesticides and herbicides
Oils, grease, hydraulic fluid, parts cleaners
Farm Trash “Dump”

54. RECs Associated with “Undeveloped Properties”

USTs and ASTs

55. RECs Associated with “Undeveloped Properties”

Drums/Buckets

56. Time and Budget


Phase I ESA- 3 Weeks
$1,800 to $25,000 Depending on Size and
Location

57. Wetlands/Streams

58. Hypothetical Site for Development

59. Stream Determination
What is a Stream?
Ordinary High Water Mark (OHW)
 Defined Bed and Bank
 Aquatic Habitat
 Flowing Water


60. Stream Determination

61. Identification Of Wetlands
What Defines a Wetland?

Hydrophytic Vegetation

Wetland Hydrology

Hydric Soils

62. Identification Of Wetlands

63. Hydric Soil

64. Regulations
Nationwide Permit
Pre-1997
1 to 10 acres of wetlands
1997-2000 Up to 3 acres of wetlands
and up to 500’ of stream
2000+
Up to 1/2 acre of wetlands
and up to 300’ of stream

65. Impact On Development

66. Impact On Development

67. Impact On Development Before 1997

68. Impact On Development 1997-2000

69. Impact On Development 2000+

70. Other Considerations
State Mandated Buffers
 Neuse River
 Randleman
 Jordan
 Tar/Pamlico
 Catawba
 Cape Fear

71. Cultural Resources

72. Cultural Resources

State Historic Preservation Office
 Mapped
Historic Properties
 Historic Buildings
 Native American Sites
 Cemeteries

Required as Part of Stream/Wetlands Permitting

Cannot be Disturbed

73. Evaluating Cultural Resources

Initial Inquiry with SHPO - 4 Weeks

If Issue – Phase I Archeological

If Findings – Phase II Archeological

74. Endangered Species

75. Endangered Species

Federal Endangered Species Act
Threatened and Endangered
 Plants and Animals


Varies by Geographic Region
Red Cockaded Woodpecker
 Bog Turtle
 Schweinitzii Sunflower
 Bald Eagle
 Various fresh water Mussels
 Carolina Darter


76. Evaluating Endangered Species

Review Natural Heritage Program List per County

Identify Potential Habitat

Send Inquiry to U.S. Fish and Wildlife

May Require Full Evaluation

77. Questions?
Thank you!

78. ECS Values
Innovation
Expertise
Commitment
Communication
Relationship
ECS Carolinas, LLP
Geotechnical Engineering – Construction Materials Testing and Special
Inspections Environmental Services – Facilities Engineering

79. Geotechnical Engineering


Why perform a subsurface exploration?
Identify conditions which may impact site
development
• Rock
• Groundwater
• Soft Soils
• Lightweight Silt
• Clayey Soils
• Existing Fill

80. Subsurface Explorations

Soil Test Borings

81. Subsurface Exploration

Split Spoon Soil
Samples

82. ECS Geotechnical Engineering

The following services can be provided for solar panel sites:
 Project description;
 Field observations to include site conditions, vegetation, subsurface
conditions, groundwater, surface water, potential post advancement
obstructions;
 Field soil classification (USCS – visual manual);
 Location of bulk soil sample collection;
 Vertical pull-out capacity and lateral load test capacity test data;
 Summary of laboratory test results including pH, electrical resistivity,
sulfate and chloride content, USCS lab classification, and Atterberg
limits.

83. Geotechnical Engineering

Geotechnical
Reporting
 Introduction
 Exploration
Procedures
 Exploration Results
 Analyses and
Recommendations
Boring Log

84. Questions?
Thank you!

85. Introducing…
Paul Sherman!
Air & Energy Programs Director,
NC Farm Bureau Federation

86. Introducing…
Mark Megalos
Extension Associate Professor,
NC State University,
College of Natural Resources

87. Forestry Considerations:
SOLAR CENTER
Renewable Energy Association
Mark Megalos
5/31/2013

95. Guiding Principles for Forestry
•
•
•
•
•
•
Seek out marginal, Low-productivity sites
Focus on Thin, Droughty, Eroded Soils
South-facing Slopes, ( SE↔SW)
Avoid Wetland and Sensitive Areas
Seek out willing landowners
Target Poor or non-traditional Wood Market
Areas
Is there a plan for addressing the Food/Fiber Offset?

96. Other Considerations for Forestry
• BEST MANAGEMENT PRACTICES for W Q
• Soil Disturbance– Site plan?
– Erosion control plan?
• Dealing with Vegetation
• Post-production Reclamation
• Economics will rule the day!

97. Understanding the PUV Program
• Deferred rates for Productive Land Uses
• Ag, Hort and Forestry
• 10, 5 and 20 Acre Minimums
• Solar must play within that context
(examples from recent NC DOR trainings)

98. Present-Use Value
Business Entity Ownership Issue
• For property owned by a business entity that
may convert some of the property to a solar
farm the “principal business” requirement still
applies.
• So, the income from the farming and solar
farm may need to be reviewed to determine if
the property still qualifies for present-use
value.

99. Present-Use Value
Assuming Property is in PUV
• Land that is in present-use value program and
the land is sold to a non-qualifying owner the
rollback will be due.
• Land is no longer in production of agricultural,
horticultural or forest land the rollback will be
due. This could be any fenced off area or base
area of wind turbine.

100. Solar Farming, Sheep and
Present-Use Value
• Can sheep and solar farms exist in present-use
value?
• If the land that is converted to a solar farm and
stays in production raising sheep, then our
opinion is yes.
• This is to be reviewed on a case by case basis.
• Other animals may qualify, currently we are only
aware of situations where sheep are being used.

101. What Livestocking is Acceptable

102. What’s Ag vs. Industrial?

103. Just to Clarify the Issue.
• Solar panels are high enough off the ground
for animals to freely graze under.
• Fencing is around the perimeter of the solar
farm is okay. Fencing which prevents the
animals from grazing under the panels is not.
• This only relates to production, assuming that
all other requirements of PUV have been met.

104. Solar Farms and Sheep

105. Solar Farms and Sheep

106. NO DOUBLE JEOPARDY
• Solar Heating and Cooling Systems

107. Statute 105-277(g)
(g)
Buildings equipped with a solar energy heating or cooling
system, or both, are hereby designated a special class of property
under authority of Article V, Sec. 2(2) of the North Carolina
Constitution. Such buildings shall be assessed for taxation in
accordance with each county's schedules of value for buildings
equipped with conventional heating or cooling systems and no
additional value shall be assigned for the difference in cost
between a solar energy heating or cooling system and a
conventional system typically found in the county. As used in this
classification, the term "system" includes all controls, tanks, pumps,
heat exchangers and other equipment used directly and exclusively
for the conversion of solar energy for heating or cooling. The term
"system" does not include any land or structural elements of the
building such as walls and roofs nor other equipment ordinarily
contained in the structure.

108. Special Thanks to:
• David Duty, NC DOR
• Michael Brown, NC DOR
DOR training materials on the topic:
http://www.dornc.com/taxes/property/seminar
s/index.html
Brown - Solar and Wind Energy Issues
Duty - Solar and Wind Energy Issues

109. 15 Minute Break
Panel Discussion is up next!

110. Final Thoughts…
Bringing government, industry, and the public together to make North
Carolina a leader in solar energy development
Michael Fucci
MPP Candidate, Duke University
NC Sustainable Energy
Association,
Fucci@EnergyNC.org
Office: (919)-832-7601 x132
Miriam Makhyoun
Manager of Market Intelligence,
NC Sustainable Energy
Association
Miriam@EnergyNC.org
Office: (919)-832-7601 x114
Tommy Cleveland, PE
Solar Energy Engineer
North Carolina Solar Center
Tommy_Cleveland@ncsu.edu
Office: (919)-515-9432

111. Thanks to our Sponsors and
Partner!