Connecticut 2019 Regular Session

Connecticut House Bill HB07206 Compare Versions

Version 1 (Old)

Version 2 (New)

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7		-	General Assembly ~~Substitute~~ Bill No. 7206
	5	+	General Assembly Raised Bill No. 7206
8	6		January Session, 2019
	7	+	LCO No. 3974
	8	+
	9	+
	10	+	Referred to Committee on PLANNING AND DEVELOPMENT
	11	+
	12	+
	13	+	Introduced by:
	14	+	(PD)
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13		-
14		-	AN ACT EXPANDING THE PROPERTY TAX EXEMPTI ON FOR
	19	+	AN ACT ESTABLISHING A PROPERTY TAX EXEMPTION FOR
15	20		CERTAIN RENEWABLE EN ERGY SOURCES AND HYD ROPOWER
16	21		FACILITIES.
17	22		Be it enacted by the Senate and House of Representatives in General
18	23		Assembly convened:
19	24
20	25		Section 1. Subdivision (57) of section 12-81 of the general statutes is 1
21	26		repealed and the following is substituted in lieu thereof (Effective 2
22	27		October 1, 2019, and applicable to assessment years commencing on or after 3
23	28		October 1, 2019): 4
24	29		(57) (A) (i) Any Class I renewable energy source, as defined in 5
25	30		section 16-1, or hydropower facility described in subdivision (21) of 6
26	31		subsection (a) of section 16-1, installed for the generation of electricity 7
27	32		where such electricity is intended for private residential use or on a 8
28	33		farm, as defined in subsection (q) of section 1-1, provided (I) such 9
29	34		installation occurs on or after October 1, 2007, [and further provided] 10
30	35		(II) the estimated annual production of such source or facility does not 11
31	36		exceed the estimated annual load for the location where such source or 12
32	37		facility is located, where such load and production are estimated as of 13
33		-	the date of installation of the source or facility as indicated in the 14
	38	+	the date of installation of the source or facility as indicated in the 14 Raised Bill No. 7206
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	42	+	LCO No. 3974 2 of 5
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34	44		written application filed pursuant to subparagraph (E) of this 15
35	45		subdivision, and (III) such installation is for a single family dwelling, a 16
36	46		multifamily dwelling consisting of two to four units or a farm; [,] (ii) 17
37		-	any passive or active solar water or space heating system; [,] or (iii) any 18 Substitute Bill No. 7206
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	47	+	any passive or active solar water or space heating system; [,] or (iii) any 18
44	48		geothermal energy resource. In the case of subparagraph (A)(i) of this 19
45	49		subdivision, the utilization of or participation in any net metering or 20
46	50		tariff policy or program implemented by the state or ownership of 21
47	51		such source or facility by a party other than the owner of the real 22
48	52		property upon which such source or facility is installed shall not 23
49	53		disqualify such source or facility from exemption pursuant to this 24
50	54		section. In the case of clause (ii) or (iii) of this subparagraph, such 25
51	55		exemption shall apply only to the amount by which the assessed 26
52	56		valuation of the real property equipped with such system or resource 27
53	57		exceeds the assessed valuation of such real property equipped with the 28
54	58		conventional portion of the system or resource; 29
55	59		(B) For assessment years commencing on and after October 1, 2013, 30
56	60		any Class I renewable energy source, as defined in section 16-1, 31
57	61		hydropower facility described in subdivision (21) of subsection (a) of 32
58	62		section 16-1, or solar thermal or geothermal renewable energy source, 33
59	63		installed for generation or displacement of energy, provided (i) such 34
60	64		installation occurs on or after January 1, 2010, (ii) such installation is 35
61	65		for commercial or industrial purposes, (iii) the nameplate capacity of 36
62	66		such source or facility does not exceed the load for the location where 37
63	67		such generation or displacement is located, and (iv) such source or 38
64	68		facility is located in a distressed municipality, as defined in section 32-39
65	69		9p, with a population between one hundred twenty-five thousand and 40
66	70		one hundred thirty-five thousand; 41
67	71		(C) For assessment years commencing on and after October 1, 2013, 42
68	72		any municipality may, upon approval by its legislative body or in any 43
69	73		town in which the legislative body is a town meeting, by the board of 44
70	74		selectmen, abate up to one hundred per cent of property tax for any 45
71	75		Class I renewable energy source, as defined in section 16-1, 46
72	76		hydropower facility described in subdivision (21) of subsection (a) of 47
73		-	section 16-1, or solar thermal or geothermal renewable energy source, 48
	77	+	section 16-1, or solar thermal or geothermal renewable energy source, 48 Raised Bill No. 7206
	78	+
	79	+
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	81	+	LCO No. 3974 3 of 5
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74	83		installed for generation or displacement of energy, provided (i) such 49
75	84		installation occurs between January 1, 2010, and December 31, 2013, (ii) 50
76		-	such installation is for commercial or industrial purposes, (iii) the 51 Substitute Bill No. 7206
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	85	+	such installation is for commercial or industrial purposes, (iii) the 51
83	86		nameplate capacity of such source or facility does not exceed the load 52
84	87		for the location where such generation or displacement is located, and 53
85	88		(iv) such source or facility is not located in a municipality described in 54
86	89		subparagraph (B) of this subdivision; 55
87	90		(D) For assessment years commencing on and after October 1, 2014, 56
88	91		any (i) Class I renewable energy source, as defined in section 16-1, (ii) 57
89	92		hydropower facility described in subdivision (21) of subsection (a) of 58
90	93		section 16-1, or (iii) solar thermal or geothermal renewable energy 59
91	94		source, installed for generation or displacement of energy, provided (I) 60
92	95		such installation occurs on or after January 1, 2014, (II) is for 61
93		-	[commercial or industrial] nonresidential purposes, (III) the 62
94		-	[nameplate capacity] estimated annual production of such source or 63
95		-	facility does not exceed the estimated annual load for the location 64
96		-	where such generation or displacement is located or the aggregated 65
97		-	load of the beneficial accounts for any Class I renewable energy source 66
98		-	participating in virtual net metering pursuant to section 16-244u, 67
99		-	where such load and production are estimated as of the date of 68
100		-	installation of the source or facility as indicated in the written 69
101		-	application filed pursuant to subparagraph (E) of this subdivision, and 70
102		-	(IV) in the case of clause (iii) of this subparagraph, such exemption 71
103		-	shall apply only to the amount by which the assessed valuation of the 72
104		-	real property equipped with such source exceeds the assessed 73
105		-	valuation of such real property equipped with the conventional 74
106		-	portion of the source; 75
107		-	(E) Any person claiming the exemption provided in this subdivision 76
108		-	for any assessment year shall, on or before the first day of November 77
109		-	in such assessment year, file with the assessor or board of assessors in 78
110		-	the town in which such hydropower facility, Class I renewable energy 79
111		-	source, solar thermal or geothermal renewable energy source or 80
112		-	passive or active solar water or space heating system or geothermal 81
113		-	energy resource is located, a written application claiming such 82
114		-	exemption. Such application shall be made on a form prepared for 83
115		-	such purpose by the Secretary of the Office of Policy and Management, 84 Substitute Bill No. 7206
	96	+	commercial or industrial purposes, (III) the [nameplate capacity] 62
	97	+	estimated annual production of such source or facility does not exceed 63
	98	+	the estimated annual load for the location where such generation or 64
	99	+	displacement is located or the aggregated load of the beneficial 65
	100	+	accounts for any Class I renewable energy source participating in 66
	101	+	virtual net metering pursuant to section 16-244u, where such load and 67
	102	+	production are estimated as of the date of installation of the source or 68
	103	+	facility as indicated in the written application filed pursuant to 69
	104	+	subparagraph (E) of this subdivision, and (IV) in the case of clause (iii) 70
	105	+	of this subparagraph, such exemption shall apply only to the amount 71
	106	+	by which the assessed valuation of the real property equipped with 72
	107	+	such source exceeds the assessed valuation of such real property 73
	108	+	equipped with the conventional portion of the source; 74
	109	+	(E) Any person claiming the exemption provided in this subdivision 75
	110	+	for any assessment year shall, on or before the first day of November 76
	111	+	in such assessment year, file with the assessor or board of assessors in 77
	112	+	the town in which such hydropower facility, Class I renewable energy 78
	113	+	source, solar thermal or geothermal renewable energy source or 79
	114	+	passive or active solar water or space heating system or geothermal 80
	115	+	energy resource is located, a written application claiming such 81
	116	+	exemption. Such application shall be made on a form prepared for 82 Raised Bill No. 7206
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122		-	and shall include, but not be limited to, a statement of the estimated 85
123		-	annual load and production of a source or facility described in 86
124		-	subparagraphs (A)(i) and (D) of this subdivision as of the date of the 87
125		-	installation of such source or facility. Said secretary shall make such 88
126		-	application available to the public on the Internet web site of the Office 89
127		-	of Policy and Management. Failure to file such application in the 90
128		-	manner and form as provided [by such assessor or board within the 91
129		-	time limit prescribed] by the secretary shall constitute a waiver of the 92
130		-	right to such exemption for such assessment year. Such application 93
131		-	shall not be required for any assessment year following that for which 94
132		-	the initial application is filed, provided if such hydropower facility, 95
133		-	Class I renewable energy source, solar thermal or geothermal 96
134		-	renewable energy source or passive or active solar water or space 97
135		-	heating system or geothermal energy resource is altered in a manner 98
136		-	which would require a building permit, such alteration shall be 99
137		-	deemed a waiver of the right to such exemption until a new 100
138		-	application, applicable with respect to such altered source, is filed and 101
139		-	the right to such exemption is established as required initially. In the 102
140		-	event that a person owns more than one such source or facility in a 103
141		-	municipality, such person may file a single application identifying 104
142		-	each such source or facility; 105
143		-	(F) For assessment years commencing on and after October 1, 2015, 106
144		-	any municipality may, by vote of its legislative body or, in a 107
145		-	municipality where the legislative body is a town meeting, by vote of 108
146		-	the board of selectmen, abate up to one hundred per cent of the 109
147		-	property taxes due for any tax year, for not longer than the term of the 110
148		-	power purchase agreement, with respect to any Class I renewable 111
149		-	energy source, as defined in section 16-1, that is the subject of such 112
150		-	power purchase agreement approved by the Public Utilities 113
151		-	Regulatory Authority pursuant to section 16a-3f; 114
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	121	+
	122	+	such purpose by the Secretary of the Office of Policy and Management, 83
	123	+	and shall include, but not be limited to, a statement of the estimated 84
	124	+	annual load and production of a source or facility described in 85
	125	+	subparagraphs (A)(i) and (D) of this subdivision as of the date of the 86
	126	+	installation of such source or facility. Said secretary shall make such 87
	127	+	application available to the public on the Internet web site of the Office 88
	128	+	of Policy and Management. Failure to file such application in the 89
	129	+	manner and form as provided [by such assessor or board within the 90
	130	+	time limit prescribed] shall constitute a waiver of the right to such 91
	131	+	exemption for such assessment year. Such application shall not be 92
	132	+	required for any assessment year following that for which the initial 93
	133	+	application is filed, provided if such hydropower facility, Class I 94
	134	+	renewable energy source, solar thermal or geothermal renewable 95
	135	+	energy source or passive or active solar water or space heating system 96
	136	+	or geothermal energy resource is altered in a manner which would 97
	137	+	require a building permit, such alteration shall be deemed a waiver of 98
	138	+	the right to such exemption until a new application, applicable with 99
	139	+	respect to such altered source, is filed and the right to such exemption 100
	140	+	is established as required initially. In the event that a person owns 101
	141	+	more than one such source or facility in a municipality, such person 102
	142	+	may file a single application identifying each such source or facility; 103
	143	+	(F) For assessment years commencing on and after October 1, 2015, 104
	144	+	any municipality may, by vote of its legislative body or, in a 105
	145	+	municipality where the legislative body is a town meeting, by vote of 106
	146	+	the board of selectmen, abate up to one hundred per cent of the 107
	147	+	property taxes due for any tax year, for not longer than the term of the 108
	148	+	power purchase agreement, with respect to any Class I renewable 109
	149	+	energy source, as defined in section 16-1, that is the subject of such 110
	150	+	power purchase agreement approved by the Public Utilities 111
	151	+	Regulatory Authority pursuant to section 16a-3f; 112
152	152		This act shall take effect as follows and shall amend the following
153	153		sections:
154		-	~~Substitute~~ Bill No. 7206
	154	+	Raised Bill No. 7206
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161	160		Section 1 October 1, 2019, and
162	161		applicable to assessment
163	162		years commencing on or
164	163		after October 1, 2019
165	164		12-81(57)
166	165
167		-	PD Joint Favorable Subst.
	166	+	Statement of Purpose:
	167	+	To establish a property tax exemption for certain renewable energy
	168	+	sources and hydropower facilities.
	169	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline,
	170	+	except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is
	171	+	not underlined.]
168	172