There are popular loan programs that finance energy saving improvements through government-approved programs. You sign up for a home energy system loan and use the proceeds to make energy improvements to your home. In some programs, the loan is secured by a lien on your home and appears as a special assessment or special tax on your real estate property tax bill over the period of the loan. The payments on these loans may appear to be deductible real estate taxes; however, they're not deductible real estate taxes. Assessments or taxes associated with a specific improvement benefitting one home aren't deductible. However, the interest portion of your payment may be deductible as home mortgage interest. Refer to Publication 936, Home Mortgage Interest Deduction, to see whether you might qualify for a home mortgage interest expense deduction.
https://www.irs.gov/taxtopics/tc503.html
Residential energy tax credits equal 10% of the cost up to $500,
Central Air Conditioning: $300 for Split Systems: with SEER ? 16 and EER ? 13, or package systems with SEER ? 14 and EER ? 12.\
Windows, Doors & Skylights: 10% of the cost, up to $500, but windows are capped at $200 (not including installation costs). Must be version 6.0 ENERGY STAR qualified
https://www.energystar.gov/about/2016_federal_tax_credits
