Learn about tax savings for rainwater capture systems

New construction exclusion

Our office will not reassess new construction installations of qualified rainwater systems on your property. This is called an exclusion from assessment. 

If a rainwater capture system is physically attached to real property with the intent that it remains there indefinitely, then the system would be considered a fixture and, therefore, excludable as real property. The exclusion is not applicable to portable rainwater capture systems, since they are items of personal property.

Rainwater capture system

• A rainwater capture system is a facility designed to capture, retain, and store rainwater flowing off a building rooftop or other manmade aboveground hard surface for subsequent onsite use. A "facility" is something designed, built, or installed to serve a particular purpose.
  • Improvements may include above- or in-ground tanks, piping, pumps, or filtration systems
• If a rainwater capture system is physically attached to real property with the intent that it remains there indefinitely, then the system would be considered a fixture and, therefore, real property. The exclusion is not applicable to portable rainwater capture systems, since they are items of personal property.

No filing requirements

• Property owners who adds a rainwater capture system to an existing structure does not have to file for the new construction exclusion. 
• The exclusion is automatically granted when we receive a copy of the building permit. Even though a rainwater capture system is not assessed, the addition of the system should be noted on the building record.