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You are here: Home » News » Capturing Solar Tax Credits: What CRE Owners Need to Do Before Deadlines

May 20, 2026

Capturing Solar Tax Credits: What CRE Owners Need to Do Before Deadlines

By Gage Kellogg

By Gage Kellogg, Managing Director, Power & Infrastructure, Partner ESI | Published May 20, 2026 on GlobeSt.com

With ever-increasing power demands and rising utility rates, rooftop and carport solar are increasingly attractive for asset classes like big-box and grocery retail, chain retail with repeatable layouts, those with large flat roofs such as self-storage, logistics, and industrial properties, as well as other assets with large parking lots and carport potential. At the same time, the timeline to capture federal tax credits for commercial solar projects is tightening; current federal tax credit rules have introduced a more defined and more urgent set of decision points.

Commercial real estate owners still have a meaningful opportunity to act with the right approach.

Under current federal law, commercial solar projects can still qualify for Investment Tax Credits (ITCs) through several pathways tied to construction timing, project completion, and project structure. For owners evaluating solar across their portfolios, understanding these options – and which may be best suited to their projects – will be critical in determining how and when projects move forward.

In this Globe St. article, Gage Kellogg discusses how retail, self-storage, and logistics properties are prime candidates for solar and tax benefits.

About the Authors

Gage Kellogg

Gage Kellogg

Managing Director - Renewable Energy
Gage Kellogg brings 30 years of professional experience to the Renewable Energy Group in areas of construction, engineering, project development and financing. For the past 18 years he has been focused on renewable energy and has successfully completed utility and distributed scale photovoltaic (PV), concentrated solar (CSP) battery energy storage systems (“BESS”), EV charging stations, renewable natural gas and waste to energy projects. Over his career he has worked on projects across the Americas, Europe, MENA, India and South Africa. Mr. Kellogg utilizes his prior operational and business development experience in his role at Partner as Managing Director of Renewable Energy Services. He is focused on the provision of renewable energy project due diligence, project development, electrical and civil solar designs, BESS design, EV Charging station designs, Independent Engineering reports, solar consulting, construction risk management services for developers, lending institutions, insurance/contract surety companies, project equity investors, and contractors. Services include contractor evaluations, plan and cost reviews, construction contract reviews, project budgeting, project accounting, project funds control, project takeover and completion work along with a full suite of Owner’s Representative services.

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