General Assembly Raised Bill No. 5116
February Session, 2014 LCO No. 1049
*01049_______ET_*
Referred to Committee on ENERGY AND TECHNOLOGY
Introduced by:
(ET)
General Assembly
Raised Bill No. 5116
February Session, 2014
LCO No. 1049
*01049_______ET_*
Referred to Committee on ENERGY AND TECHNOLOGY
Introduced by:
(ET)
AN ACT CONCERNING CERTAIN SOLAR LIGHTING SYSTEMS.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Subparagraphs (D) and (E) of subdivision (57) of section 12-81 of the 2014 supplement to the general statutes are repealed and the following is substituted in lieu thereof (Effective October 1, 2014):
(D) For assessment years commencing on and after October 1, 2014, any Class I renewable energy source, as defined in section 16-1, hydropower facility described in subdivision (27) of subsection (a) of section 16-1, [or] solar thermal or geothermal renewable energy source or solar lighting system that integrates the use of sunlight and efficient, electric lighting with a common fixture to illuminate the interior of a building, installed for generation or displacement of energy, provided (i) such installation occurs on or after January 1, 2014, (ii) is for commercial or industrial purposes, and (iii) the nameplate capacity of such source or facility does not exceed the load for the location where such generation or displacement is located;
(E) Any person claiming the exemption provided in this subdivision for any assessment year shall, on or before the first day of November in such assessment year, file with the assessor or board of assessors in the town in which such hydropower facility, Class I renewable energy source, solar thermal or geothermal renewable energy source, solar lighting system or passive or active solar water or space heating system or geothermal energy resource is located, a written application claiming such exemption. Failure to file such application in the manner and form as provided by such assessor or board within the time limit prescribed shall constitute a waiver of the right to such exemption for such assessment year. Such application shall not be required for any assessment year following that for which the initial application is filed, provided if such hydropower facility, Class I renewable energy source, solar thermal or geothermal renewable energy source, solar lighting system or passive or active solar water or space heating system or geothermal energy resource is altered in a manner which would require a building permit, such alteration shall be deemed a waiver of the right to such exemption until a new application, applicable with respect to such altered source, is filed and the right to such exemption is established as required initially;
Sec. 2. Subdivision (117) of section 12-412 of the 2014 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective October 1, 2014, and applicable to sales occurring on or after said date):
(117) (A) Sales and use of solar energy electricity generating systems, [and] solar lighting systems that integrate the use of sunlight and efficient, electric lighting in a common fixture to illuminate the interior of buildings, passive or active solar water or space heating systems and geothermal resource systems, including equipment related to such systems, and sales of services relating to the installation of such systems.
(B) Sales of and the storage, use or other consumption of machinery, equipment, tools, materials, supplies and fuel used directly in the renewable energy and clean energy technology industries. As used in this subdivision, "renewable energy and clean energy technology industries" means industries that apply technologies to produce, improve or develop solar energy electricity generating systems, solar lighting systems that integrate the use of sunlight and efficient, electric lighting in a common fixture to illuminate the interior of buildings, passive or active solar water or space heating systems, geothermal resource systems and wind power electric generation systems, including equipment related to such systems.
This act shall take effect as follows and shall amend the following sections:
Section 1 October 1, 2014 12-81(57)(D) and (E)
Sec. 2 October 1, 2014, and applicable to sales occurring on or after said date 12-412(117)
This act shall take effect as follows and shall amend the following sections:
Section 1
October 1, 2014
12-81(57)(D) and (E)
Sec. 2
October 1, 2014, and applicable to sales occurring on or after said date
12-412(117)
Statement of Purpose:
To exempt from property tax and sales and use tax certain solar lighting systems.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]