Massachusetts SMART Solar Program: What Homeowners Need to Know

What Is the MA SMART Program?

The Solar Massachusetts Renewable Target (SMART) program replaced MA's SREC program and provides residential solar owners a fixed per-kWh incentive for 10 years. Unlike the old SREC market where prices fluctuated, SMART pays a locked-in rate from enrollment — making ROI calculation straightforward and reliable.

How SMART Rates Are Determined

SMART rates are set in "blocks" — as each capacity block fills, the rate for the next block steps down slightly. This means early enrollees capture better rates. Your installer checks current block status and locks in your rate at the time of application. Rates vary by utility territory: Eversource, National Grid, and Unitil each have separate SMART allocations.

Stacking MA SMART With Other Incentives

• Federal 30% ITC: The SMART incentive is in addition to the federal tax credit — they stack together
• Net metering: SMART pays you for generation; net metering credits you for export to the grid
• MA sales tax exemption: Saves 6.25% on equipment cost
• MA property tax exemption: 20-year exemption in most MA municipalities

The combined financial case — 30% ITC + SMART + net metering + tax exemptions — makes Massachusetts one of the best solar ROI states in the country despite its modest sunshine compared to the Southwest.

Who Handles SMART Enrollment?

Your licensed MA solar installer handles SMART program enrollment through your utility. You don't need to contact the utility directly. Enrollment happens after installation and interconnection approval — your installer submits the application and notifies you when your incentive payments begin.