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General Assembly Raised Bill No. 290
February Session, 2020
LCO No. 1741
Referred to Committee on ENERGY AND TECHNOLOGY
Introduced by:
(ET)
AN ACT CONCERNING TA XATION OF CERTAIN SOLAR POWER
FACILITIES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subdivision (57) of section 12-81 of the 2020 supplement to 1
the general statutes is repealed and the following is substituted in lieu 2
thereof (Effective from passage and applicable to assessment years commencing 3
on and after October 1, 2020): 4
(57) (A) (i) Any Class I renewable energy source, as defined in section 5
16-1, or hydropower facility described in subdivision (21) of subsection 6
(a) of section 16-1, installed for the generation of electricity for private 7
residential use or on a farm, as defined in subsection (q) of section 1-1, 8
provided such installation occurs on or after October 1, 2007, and further 9
provided such installation is for a single family dwelling, a multifamily 10
dwelling consisting of two to four units or a farm, (ii) any passive or 11
active solar water or space heating system, or (iii) any geothermal 12
energy resource. In the case of clause (ii) or (iii) of this subparagraph, 13
such exemption shall apply only to the amount by which the assessed 14
valuation of the real property equipped with such system or resource 15 Raised Bill No. 290
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exceeds the assessed valuation of such real property equipped with the 16
conventional portion of the system or resource; 17
(B) For assessment years commencing on and after October 1, 2013, 18
any Class I renewable energy source, as defined in section 16-1, 19
hydropower facility described in subdivision (21) of subsection (a) of 20
section 16-1, or solar thermal or geothermal renewable energy source, 21
installed for generation or displacement of energy, provided (i) such 22
installation occurs on or after January 1, 2010, (ii) such installation is for 23
commercial or industrial purposes, (iii) the nameplate capacity of such 24
source or facility does not exceed the load for the location where such 25
generation or displacement is located, and (iv) such source or facility is 26
located in a distressed municipality, as defined in section 32-9p, with a 27
population between one hundred twenty-five thousand and one 28
hundred thirty-five thousand; 29
(C) For assessment years commencing on and after October 1, 2013, 30
any municipality may, upon approval by its legislative body or in any 31
town in which the legislative body is a town meeting, by the board of 32
selectmen, abate up to one hundred per cent of property tax for any 33
Class I renewable energy source, as defined in section 16-1, hydropower 34
facility described in subdivision (21) of subsection (a) of section 16-1, or 35
solar thermal or geothermal renewable energy source, installed for 36
generation or displacement of energy, provided (i) such installation 37
occurs between January 1, 2010, and December 31, 2013, (ii) such 38
installation is for commercial or industrial purposes, (iii) the nameplate 39
capacity of such source or facility does not exceed the load for the 40
location where such generation or displacement is located, and (iv) such 41
source or facility is not located in a municipality described in 42
subparagraph (B) of this subdivision; 43
(D) [For] Except as provided in subparagraph (E) of this subdivision, 44
for assessment years commencing on and after October 1, 2014, any (i) 45
Class I renewable energy source, as defined in section 16-1, (ii) 46
hydropower facility described in subdivision (21) of subsection (a) of 47
section 16-1, or (iii) solar thermal or geothermal renewable energy 48 Raised Bill No. 290
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source, installed for generation or displacement of energy, provided (I) 49
such installation occurs on or after January 1, 2014, (II) is for commercial 50
or industrial purposes, (III) the nameplate capacity of such source or 51
facility does not exceed the load for the location where such generation 52
or displacement is located or the aggregated load of the beneficial 53
accounts for any Class I renewable energy source participating in virtual 54
net metering pursuant to section 16-244u, and (IV) in the case of clause 55
(iii) of this subparagraph, such exemption shall apply only to the 56
amount by which the assessed valuation of the real property equipped 57
with such source exceeds the assessed valuation of such real property 58
equipped with the conventional portion of the source; 59
(E) For assessment years commencing on and after October 1, 2020, 60
the exemption under subparagraph (D) of this subdivision shall not 61
apply to any Class I renewable energy source, as defined in section 16-62
1, participating in virtual net metering pursuant to section 16-244u; 63
[(E)] (F) Any person claiming the exemption provided in this 64
subdivision for any assessment year shall, on or before the first day of 65
November in such assessment year, file with the assessor or board of 66
assessors in the town in which such hydropower facility, Class I 67
renewable energy source, solar thermal or geothermal renewable 68
energy source or passive or active solar water or space heating system 69
or geothermal energy resource is located, a written application claiming 70
such exemption. Failure to file such application in the manner and form 71
as provided by such assessor or board within the time limit prescribed 72
shall constitute a waiver of the right to such exemption for such 73
assessment year. Such application shall not be required for any 74
assessment year following that for which the initial application is filed, 75
provided if such hydropower facility, Class I renewable energy source, 76
solar thermal or geothermal renewable energy source or passive or 77
active solar water or space heating system or geothermal energy 78
resource is altered in a manner which would require a building permit, 79
such alteration shall be deemed a waiver of the right to such exemption 80
until a new application, applicable with respect to such altered source, 81
is filed and the right to such exemption is established as required 82 Raised Bill No. 290
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initially; 83
[(F)] (G) For assessment years commencing on and after October 1, 84
2015, any municipality may, by vote of its legislative body or, in a 85
municipality where the legislative body is a town meeting, by vote of 86
the board of selectmen, abate up to one hundred per cent of the property 87
taxes due for any tax year, for not longer than the term of the power 88
purchase agreement, with respect to any Class I renewable energy 89
source, as defined in section 16-1, that is the subject of such power 90
purchase agreement approved by the Public Utilities Regulatory 91
Authority pursuant to section 16a-3f; 92
This act shall take effect as follows and shall amend the following
sections:
Section 1 from passage and
applicable to assessment
years commencing on and
after October 1, 2020
12-81(57)
Statement of Purpose:
To eliminate a property tax exemption applicable to Class I renewable
energy sources participating in virtual net metering.
[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.]