Waltham, MA Solar Panels

Massachusetts residents may claim a personal income-tax credit equal to 15% of eligible net expenditures for a qualifying solar or wind energy system, up to a maximum credit of $1,000. Unused credit may generally be carried forward for up to three years.

The claimant must own or rent and occupy the Massachusetts property as a principal residence and may not be another taxpayer’s dependent. The $1,000 limit applies over the time the taxpayer lives at the same residence. The credit is described for solar and wind systems; eligibility of a standalone battery is not clearly stated, so confirm with the Department of Revenue or a tax professional before including battery costs.

Massachusetts exempts qualifying equipment directly related to a solar, wind, or heat-pump system used as a primary or auxiliary energy source for an individual’s principal residence from the state’s 6.25% sales/use tax. For a solar installation, the actual savings depend on which equipment and charges qualify.

State tax-expenditure materials describe residential solar and storage as eligible, but treatment can depend on the equipment and how a project is sold or bundled. Ask the installer to identify the exempt items on the contract or invoice and confirm how the exemption applies to a battery.

Massachusetts law provides a local property-tax exemption for qualifying solar and wind energy systems for 20 years; a municipality and system owner may agree to a longer period. The exemption can apply to qualifying systems co-located with energy storage, but it is not a cash rebate.

Eligibility depends on the statutory criteria, which include system size and the amount of electricity produced relative to the property’s annual needs, as well as certain municipal payment-in-lieu-of-taxes arrangements. Contact the local assessor about valuation and application requirements; do not assume the exemption is automatic.

Net metering is available to eligible customers of Eversource, National Grid, and Unitil who meet applicable interconnection and program requirements. Excess generation is converted to utility-bill credits, which generally roll forward, but the credit value varies by utility, rate class, facility type, and tariff; exported electricity is not guaranteed to receive the full retail rate in every case.

Municipal light plants set their own rules and do not automatically participate in the state DPU program. A proposed 2026 supply-rate net-metering credit is not in force based on the legislative status described in the available results. Battery configuration also matters: certain grid-charging, export-capable configurations are not eligible for net metering. Confirm the applicable tariff and battery operating rules with the utility before installation.

For Program Year 2026, eligible small solar tariff generation units of 25 kW AC or less receive a flat incentive of $0.03 per kWh generated. Qualifying low-income projects in that size category may receive $0.06 per kWh under SMART’s program requirements. Payments are based on generation rather than being a one-time installation rebate, and applications are subject to program rules and available capacity.

SMART 3.0 is available for eligible projects interconnected in Eversource, National Grid, or Unitil territory. Larger projects have size- and project-specific compensation, and qualifying co-located storage may be eligible for a program storage mechanism; the published storage adder is not a universal residential battery rebate. Review the current program rules and confirm whether a project’s SMART arrangement can be combined with its chosen net-metering or alternative on-bill-credit option.

Mass Save’s residential ConnectedSolutions offer pays $275 per kW of a battery’s average contribution during summer events. For example, a 5 kW average contribution could earn up to $1,375 for a year of participation at the stated rate; payment is performance-based and is not guaranteed by battery nameplate capacity alone.

Eligible customers are in Cape Light Compact, Eversource, or National Grid territory and must have a qualifying battery and inverter under 50 kW. Batteries may be paired with new or existing solar or installed on their own. Participants allow dispatch during up to 60 summer events, each up to three hours, on non-holidays from June 1 through September 30 between 3 p.m. and 8 p.m.; check current equipment and enrollment terms before signing up.

Mass Save lists eligible battery storage among improvements that may qualify for up to $25,000 in 0% HEAT Loan financing. Financing is subject to program, lender, and project requirements, and the loan must be repaid.

This is not a grant or cash rebate. The available program information distinguishes battery storage from solar photovoltaic panels: solar PV itself is not included in the HEAT Loan. Confirm that the specific battery and installation qualify with Mass Save and the participating lender before relying on the financing.

The Energy Saver Home Loan offers eligible borrowers loans of $10,000 to $100,000 for qualifying home projects that can include rooftop solar and battery storage. The stated fixed rates are 0.5% for 20 years for eligible borrowers at or below 80% of area median income, or 2.0% for 20 years for eligible borrowers up to 135% of area median income.

This is financing, not a grant or rebate, and the loan must be repaid. The program is for qualifying owner-occupants of Massachusetts single-family or two- to four-unit homes; condos and co-ops are excluded. Projects generally must meet the program’s energy-use reduction requirements, so verify project eligibility and current loan terms before proceeding.

Qualifying solar generation may be eligible for Massachusetts Renewable Portfolio Standard Class I certificates, which can potentially be sold through an aggregator or other market arrangement. The value depends on market conditions and program qualification; there is no fixed statewide homeowner payment per kWh or REC.

Before pursuing this revenue, check who owns the renewable attributes under the installation, lease, power-purchase, SMART, or aggregation contract. A third party may already have the right to claim or sell the certificates. Review the state qualification process and contractual terms before assuming the RECs belong to you.