Connecticut 2020 Regular Session

Connecticut House Bill HB05137 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
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3	3	LCO No. 1176 1 of 5
4	4
5	5	General Assembly Raised Bill No. 5137
6	6	February Session, 2020
7	7	LCO No. 1176
8	8
9	9
10	10	Referred to Committee on PLANNING AND DEVELOPMENT
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12	12
13	13	Introduced by:
14	14	(PD)
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19	19	AN ACT EXPANDING THE PROPERTY TAX EXEMPT ION FOR
20	20	CERTAIN RESIDENTIAL RENEWABLE ENERGY SOURCES AND
21	21	NONRESIDENTIAL HYDRO POWER FACILITIES.
22	22	Be it enacted by the Senate and House of Representatives in General
23	23	Assembly convened:
24	24
25	25	Section 1. Subdivision (57) of section 12-81 of the 2020 supplement to 1
26	26	the general statutes is repealed and the following is substituted in lieu 2
27	27	thereof (Effective October 1, 2020, and applicable to assessment years 3
28	28	commencing on or after October 1, 2020): 4
29	29	(57) (A) (i) Any Class I renewable energy source, as defined in section 5
30	30	16-1, or hydropower facility described in subdivision (21) of subsection 6
31	31	(a) of section 16-1, installed for the generation of electricity where such 7
32	32	electricity is intended for private residential use or on a farm, as defined 8
33	33	in subsection (q) of section 1-1, provided (I) such installation occurs on 9
34	34	or after October 1, 2007, [and further provided] (II) the estimated annual 10
35	35	production of such source or facility does not exceed the estimated 11
36	36	annual load for the location where such source or facility is located, 12
37	37	where such load and production are estimated as of the date of 13
38	38	installation of the source or facility as indicated in the written 14 Raised Bill No. 5137
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40	40
41	41
42	42	LCO No. 1176 2 of 5
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44	44	application filed pursuant to subparagraph (E) of this subdivision, and 15
45	45	(III) such installation is for a single family dwelling, a multifamily 16
46	46	dwelling consisting of two to four units or a farm; [,] (ii) any passive or 17
47	47	active solar water or space heating system; [,] or (iii) any geothermal 18
48	48	energy resource. In the case of clause (i) of this subparagraph, the 19
49	49	utilization of or participation in any net metering or tariff policy or 20
50	50	program implemented by the state or ownership of such source or 21
51	51	facility by a party other than the owner of the real property upon which 22
52	52	such source or facility is installed shall not disqualify such source or 23
53	53	facility from exemption pursuant to this section. In the case of clause (ii) 24
54	54	or (iii) of this subparagraph, such exemption shall apply only to the 25
55	55	amount by which the assessed valuation of the real property equipped 26
56	56	with such system or resource exceeds the assessed valuation of such real 27
57	57	property equipped with the conventional portion of the system or 28
58	58	resource; 29
59	59	(B) For assessment years commencing on and after October 1, 2013, 30
60	60	any Class I renewable energy source, as defined in section 16-1, 31
61	61	hydropower facility described in subdivision (21) of subsection (a) of 32
62	62	section 16-1, or solar thermal or geothermal renewable energy source, 33
63	63	installed for generation or displacement of energy, provided (i) such 34
64	64	installation occurs on or after January 1, 2010, (ii) such installation is for 35
65	65	commercial or industrial purposes, (iii) the nameplate capacity of such 36
66	66	source or facility does not exceed the load for the location where such 37
67	67	generation or displacement is located, and (iv) such source or facility is 38
68	68	located in a distressed municipality, as defined in section 32-9p, with a 39
69	69	population between one hundred twenty-five thousand and one 40
70	70	hundred thirty-five thousand; 41
71	71	(C) For assessment years commencing on and after October 1, 2013, 42
72	72	any municipality may, upon approval by its legislative body or in any 43
73	73	town in which the legislative body is a town meeting, by the board of 44
74	74	selectmen, abate up to one hundred per cent of property tax for any 45
75	75	Class I renewable energy source, as defined in section 16-1, hydropower 46
76	76	facility described in subdivision (21) of subsection (a) of section 16-1, or 47
77	77	solar thermal or geothermal renewable energy source, installed for 48 Raised Bill No. 5137
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81	81	LCO No. 1176 3 of 5
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83	83	generation or displacement of energy, provided (i) such installation 49
84	84	occurs between January 1, 2010, and December 31, 2013, (ii) such 50
85	85	installation is for commercial or industrial purposes, (iii) the nameplate 51
86	86	capacity of such source or facility does not exceed the load for the 52
87	87	location where such generation or displacement is located, and (iv) such 53
88	88	source or facility is not located in a municipality described in 54
89	89	subparagraph (B) of this subdivision; 55
90	90	(D) For assessment years commencing on and after October 1, 2014, 56
91	91	any (i) Class I renewable energy source, as defined in section 16-1, (ii) 57
92	92	hydropower facility described in subdivision (21) of subsection (a) of 58
93	93	section 16-1, or (iii) solar thermal or geothermal renewable energy 59
94	94	source, installed for generation or displacement of energy, provided (I) 60
95	95	such installation occurs on or after January 1, 2014, (II) is for [commercial 61
96	96	or industrial] nonresidential purposes, (III) the [nameplate capacity] 62
97	97	estimated annual production of such source or facility does not exceed 63
98	98	the estimated annual load for the location where such generation or 64
99	99	displacement is located or the aggregated load of the beneficial accounts 65
100	100	for any Class I renewable energy source participating in virtual net 66
101	101	metering pursuant to section 16-244u, where such load and production 67
102	102	are estimated as of the date of installation of the source or facility as 68
103	103	indicated in the written application filed pursuant to subparagraph (E) 69
104	104	of this subdivision, and (IV) in the case of clause (iii) of this 70
105	105	subparagraph, such exemption shall apply only to the amount by which 71
106	106	the assessed valuation of the real property equipped with such source 72
107	107	exceeds the assessed valuation of such real property equipped with the 73
108	108	conventional portion of the source; 74
109	109	(E) Any person claiming the exemption provided in this subdivision 75
110	110	for any assessment year shall, on or before the first day of November in 76
111	111	such assessment year, file with the assessor or board of assessors in the 77
112	112	town in which such hydropower facility, Class I renewable energy 78
113	113	source, solar thermal or geothermal renewable energy source or passive 79
114	114	or active solar water or space heating system or geothermal energy 80
115	115	resource is located, a written application claiming such exemption. Such 81
116	116	application shall be made on a form prepared for such purpose by the 82 Raised Bill No. 5137
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120	120	LCO No. 1176 4 of 5
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122	122	Secretary of the Office of Policy and Management, and shall include, but 83
123	123	not be limited to, a statement of the estimated annual load and 84
124	124	production of a source or facility described in clause (i) of subparagraph 85
125	125	(A) and subparagraph (D) of this subdivision as of the date of the 86
126	126	installation of such source or facility. Said secretary shall make such 87
127	127	application available to the public on the Internet web site of the Office 88
128	128	of Policy and Management. Failure to file such application in the 89
129	129	manner and form as provided by [such assessor or board] the secretary 90
130	130	within the time limit prescribed shall constitute a waiver of the right to 91
131	131	such exemption for such assessment year. Such application shall not be 92
132	132	required for any assessment year following that for which the initial 93
133	133	application is filed, provided if such hydropower facility, Class I 94
134	134	renewable energy source, solar thermal or geothermal renewable 95
135	135	energy source or passive or active solar water or space heating system 96
136	136	or geothermal energy resource is altered in a manner which would 97
137	137	require a building permit, such alteration shall be deemed a waiver of 98
138	138	the right to such exemption until a new application, applicable with 99
139	139	respect to such altered source, is filed and the right to such exemption is 100
140	140	established as required initially. In the event that a person owns more 101
141	141	than one such source or facility in a municipality, such person may file 102
142	142	a single application identifying each source or facility; 103
143	143	(F) For assessment years commencing on and after October 1, 2015, 104
144	144	any municipality may, by vote of its legislative body or, in a 105
145	145	municipality where the legislative body is a town meeting, by vote of 106
146	146	the board of selectmen, abate up to one hundred per cent of the property 107
147	147	taxes due for any tax year, for not longer than the term of the power 108
148	148	purchase agreement, with respect to any Class I renewable energy 109
149	149	source, as defined in section 16-1, that is the subject of such power 110
150	150	purchase agreement approved by the Public Utilities Regulatory 111
151	151	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	154	Raised Bill No. 5137
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156	156
157	157
158	158	LCO No. 1176 5 of 5
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160	160	Section 1 October 1, 2020, and
161	161	applicable to assessment
162	162	years commencing on or
163	163	after October 1, 2020
164	164	12-81(57)
165	165
166	166	Statement of Purpose:
167	167	To revise the property tax exemption for certain renewable energy
168	168	sources and hydropower facilities.
169	169	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
170	170	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
171	171	underlined.]
172	172