Re: Roof Top Solar -Federal Tax Credit Question
From: Sharon Villines (
Date: Tue, 23 Nov 2021 10:20:14 -0800 (PST)
> On Nov 23, 2021, at 12:45 PM, Katie Henry <katie-henry [at]> wrote:

> We're still figuring out how to handle the tax credit for the common house. 
> My inclination would be to split it 36 ways between the homes, which the 
> geothermal installer has done for other projects and is willing to do for us, 
> but our tax guy says it will have to be claimed by the HOA. This is a bummer 
> because the common house is considered a commercial space and the tax credit 
> is at a lower rate - 10% instead of 26%. I feel like there is room for 
> interpretation here. 

Our solar only covers common electricity but we did claim the tax credit since 
we pay for the common electricity in our monthly dues. The common space is no 
more commercial than the units.

You need to fight that or it will affect all kinds of decisions about the 
common house forever. Commercial classifications mean different code 

Common spaces in condos are not “private property” because they are not 
privately owned, they are owned by the association. But they are residential 
and serve only those owners who own them. And their guests. The owners pay for 
them, not a separate commercial entity. Although this may depend on state codes.

What taxes does the association pay anyway? A credit doesn’t do the HOA much 

Sharon Villines
Takoma Village Cohousing, Washington DC

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