Who pays for what when the sun comes through the glass of a rental property
A homeowner who upgrades windows keeps the savings and the comfort. A landlord is in a different position, because the person who pays for the glass is often not the person who feels it or pays the utility bill. Before deciding anything, a rental owner should work through five line items.
Line 1: The utility bill
Who pays decides the economics, and the arrangement varies from building to building.
| Setup | Who sees the energy savings | What it means for window upgrades |
|---|---|---|
| Owner pays utilities | The owner | The owner has a direct payback, but tenants control the thermostat and lights |
| Tenant pays utilities | The tenant | The owner has no direct energy payback, and efficiency tends to be underfunded |
| Utilities partly included in rent | Shared, depending on the lease | The case depends on how costs are divided |
Harvard’s Joint Center for Housing Studies, citing the 2011 American Housing Survey, reports that about a quarter of renters have some or all utilities included in their rent. Most renters pay their own. The Center describes the gap between who invests and who benefits as a “split incentive.” An Energy Policy study found that landlords whose tenants pay the utility bill underinvest in efficiency measures.
Owner-paid utilities are not a clean fix either. The Center notes that where utilities are included in rent, insulation and equipment efficiency were not consistently better once climate and building age were accounted for.
So where tenants pay, energy savings are the weakest reason for an owner to act. The other lines matter more.
Line 2: Finishes
In most states, a landlord cannot deduct normal wear and tear from a security deposit, and sun fading is a standard example. Ohio Legal Help lists paint faded by the sun among its examples of reasonable wear and tear. Zillow’s guidance says normal aging and fading, such as faded paint, is typically expected. Property-management guides add sun-faded carpet and sun-bleached curtains and shades. State law varies.
That means fading of carpet, paint, and window coverings near sun-exposed glass is typically the owner’s refresh cost, whoever lives in the unit. Standard window glass passes much of the UV-A that drives fading. A film that blocks UV addresses that part of the problem. UV is only one contributor, though, and visible light and heat also fade materials.
Line 3: Comfort and renewals
The idea that comfort problems drive turnover sounds right, but I could not find data tying window comfort to renewals. Here is what the surveys do show. In NMHC and Grace Hill’s 2024 survey, the top reasons renters gave for moving were lower rent (49 percent), more living space (22), a better management company (21), better features or amenities (20), and a better location (17). Air conditioning was among the features renters valued most in the 2022 edition, with 91 percent interested. AppFolio’s 2026 survey, as reported by Steadily, found that 55 percent of satisfied residents planned to renew, compared with 32 percent of unsatisfied ones.
It is reasonable to think a unit that never cools in the afternoon produces dissatisfaction. That is an inference, not a measured result.
Line 4: Rules that are arriving
Cities and states are adding building performance standards and benchmarking that cover multifamily properties. New York City’s Local Law 97 covers most buildings over 25,000 gross square feet, took effect in 2024, and tightens its limits in 2030. Yardi’s April 2026 tracker lists other programs that cover multifamily buildings, including Colorado’s statewide standard (50,000 square feet), Montgomery County, Maryland (25,000), and St. Louis (50,000).
Two cautions apply. Thresholds mean an owner of a few small properties is usually outside these rules, while owners of larger buildings may be inside them. Film is also not a compliance strategy on its own. These programs measure whole-building energy or emissions, so film would be one measure that lowers cooling load, and whether it counts depends on the program.
Line 5: Tax treatment
The IRS separates repairs, which can generally be deducted in the year paid, from improvements, which must be capitalized. Publication 527 treats an expense as an improvement if it results in a betterment, restores the property, or adapts it to a new use. Improvements to residential rental property are generally depreciated over 27.5 years. How window film would be classified depends on the facts, so ask a tax professional before assuming either treatment.
Questions to answer before deciding
These use your own records, not hypotheticals.
- Who pays the utility bill in each unit?
- Which units face west or south, and what have you spent on flooring, paint, and window coverings in them at turnover?
- How many maintenance requests mention heat or glare?
- Does the building fall under a benchmarking or performance standard, and is it above the size threshold?
- Who owns the glass, and what do the lease, HOA, or condo rules say about altering it?
- Is the film compatible with the existing glass, and what does the warranty require?
The bottom line
For rental owners, the energy bill is often the least persuasive reason to treat windows, because the tenant usually pays it. The sturdier reasons are the ones that land on the owner either way: finishes that fade and cannot be charged back, units that may not hold temperature in the afternoon, and rules that are spreading to larger buildings. Window film addresses solar heat, UV, and glare on existing glass. It does not fix leaks, and it does not settle who pays for what.
Look at the Units That Take the Most Sun
Ask your local CoolVu installer to assess your most sun-exposed units and explain what a film would and would not change.
Find your local CoolVu installer: www.coolvu.com
