2014 CA BOE-64-SES ASSR-131-2025

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Barrel of oil equivalent (BOE) is a way of standardizing natural gas and other energy resources to a barrel of oils energy. This measurement converts gas production to oil production on an energy-equivalent basis.
BOE-64-SES P1 REV. 01 11-08 INITIAL PURCHASER CLAIM FOR SOLAR ENERGY SYSTEM NEW CONSTRUCTION EXCLUSION California law provides that under certain circumstances the initial purchaser of a building with an active solar energy system may qualify for a reduction in the assessed value of the property.
Section 73 of the California Revenue and Taxation Code allows a property tax exclusion for certain types of solar energy systems installed between January 1, 1999, and December 31, 2024.
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