Virginia Solar Energy Revenue Share Inventory

In 2020, Virginia passed legislation to offers localities two options to generate revenues from utility-scale solar and energy storage systems. As described in the Code of Virginia section 58.1-3660, the default option is to levy a Machinery and Tools (M&T)/Real Estate tax on capital investments in solar generation facilities. Alternatively, a locality may adopt an ordinance to replace the M&T/Real Estate tax with a Revenue Share arrangement. Under the Revenue Share model, localities receive income from solar facilities at a flat rate in dollars of up to $1,400 per megawatt of generation capacity per year.

Calculating the possible revenue that could be realized under each model is not trivial; to learn more about these options please visit our SolTax Tool page. The table below provides an interactive tool to explore and compare various revenue share ordinances that have been adopted to-date, as permitted by the Code of Virginia Section 58.1-2636.

This inventory was generated by research completed by Weldon Cooper Center staff and is current through March 2024.If you have an adopted revenue ordinances to add, please email the Weldon Cooper Center at the contact information found at the bottom of this page. This inventory includes all Virginia counties and those cities and towns that have taken action on a revenue share policy.

Any questions or concerns? Contact Elizabeth Marshall (emm2t@virginia.edu) at the Virginia Solar Intiative.

Created by Thomas Callen and Elizabeth Marshall from the Energy Transition Initiative team at the Weldon Cooper Center for Public Service