Connecticut 2020 Regular Session

Connecticut Senate Bill SB00290 Compare Versions

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

Old	New	Differences
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3	3	LCO No. 1741 1 of 4
4	4
5	5	General Assembly Raised Bill No. 290
6	6	February Session, 2020
7	7	LCO No. 1741
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9	9
10	10	Referred to Committee on ENERGY AND TECHNOLOGY
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12	12
13	13	Introduced by:
14	14	(ET)
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19	19	AN ACT CONCERNING TA XATION OF CERTAIN SOLAR POWER
20	20	FACILITIES.
21	21	Be it enacted by the Senate and House of Representatives in General
22	22	Assembly convened:
23	23
24	24	Section 1. Subdivision (57) of section 12-81 of the 2020 supplement to 1
25	25	the general statutes is repealed and the following is substituted in lieu 2
26	26	thereof (Effective from passage and applicable to assessment years commencing 3
27	27	on and after October 1, 2020): 4
28	28	(57) (A) (i) Any Class I renewable energy source, as defined in section 5
29	29	16-1, or hydropower facility described in subdivision (21) of subsection 6
30	30	(a) of section 16-1, installed for the generation of electricity for private 7
31	31	residential use or on a farm, as defined in subsection (q) of section 1-1, 8
32	32	provided such installation occurs on or after October 1, 2007, and further 9
33	33	provided such installation is for a single family dwelling, a multifamily 10
34	34	dwelling consisting of two to four units or a farm, (ii) any passive or 11
35	35	active solar water or space heating system, or (iii) any geothermal 12
36	36	energy resource. In the case of clause (ii) or (iii) of this subparagraph, 13
37	37	such exemption shall apply only to the amount by which the assessed 14
38	38	valuation of the real property equipped with such system or resource 15 Raised Bill No. 290
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42	42	LCO No. 1741 2 of 4
43	43
44	44	exceeds the assessed valuation of such real property equipped with the 16
45	45	conventional portion of the system or resource; 17
46	46	(B) For assessment years commencing on and after October 1, 2013, 18
47	47	any Class I renewable energy source, as defined in section 16-1, 19
48	48	hydropower facility described in subdivision (21) of subsection (a) of 20
49	49	section 16-1, or solar thermal or geothermal renewable energy source, 21
50	50	installed for generation or displacement of energy, provided (i) such 22
51	51	installation occurs on or after January 1, 2010, (ii) such installation is for 23
52	52	commercial or industrial purposes, (iii) the nameplate capacity of such 24
53	53	source or facility does not exceed the load for the location where such 25
54	54	generation or displacement is located, and (iv) such source or facility is 26
55	55	located in a distressed municipality, as defined in section 32-9p, with a 27
56	56	population between one hundred twenty-five thousand and one 28
57	57	hundred thirty-five thousand; 29
58	58	(C) For assessment years commencing on and after October 1, 2013, 30
59	59	any municipality may, upon approval by its legislative body or in any 31
60	60	town in which the legislative body is a town meeting, by the board of 32
61	61	selectmen, abate up to one hundred per cent of property tax for any 33
62	62	Class I renewable energy source, as defined in section 16-1, hydropower 34
63	63	facility described in subdivision (21) of subsection (a) of section 16-1, or 35
64	64	solar thermal or geothermal renewable energy source, installed for 36
65	65	generation or displacement of energy, provided (i) such installation 37
66	66	occurs between January 1, 2010, and December 31, 2013, (ii) such 38
67	67	installation is for commercial or industrial purposes, (iii) the nameplate 39
68	68	capacity of such source or facility does not exceed the load for the 40
69	69	location where such generation or displacement is located, and (iv) such 41
70	70	source or facility is not located in a municipality described in 42
71	71	subparagraph (B) of this subdivision; 43
72	72	(D) [For] Except as provided in subparagraph (E) of this subdivision, 44
73	73	for assessment years commencing on and after October 1, 2014, any (i) 45
74	74	Class I renewable energy source, as defined in section 16-1, (ii) 46
75	75	hydropower facility described in subdivision (21) of subsection (a) of 47
76	76	section 16-1, or (iii) solar thermal or geothermal renewable energy 48 Raised Bill No. 290
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79	79
80	80	LCO No. 1741 3 of 4
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82	82	source, installed for generation or displacement of energy, provided (I) 49
83	83	such installation occurs on or after January 1, 2014, (II) is for commercial 50
84	84	or industrial purposes, (III) the nameplate capacity of such source or 51
85	85	facility does not exceed the load for the location where such generation 52
86	86	or displacement is located or the aggregated load of the beneficial 53
87	87	accounts for any Class I renewable energy source participating in virtual 54
88	88	net metering pursuant to section 16-244u, and (IV) in the case of clause 55
89	89	(iii) of this subparagraph, such exemption shall apply only to the 56
90	90	amount by which the assessed valuation of the real property equipped 57
91	91	with such source exceeds the assessed valuation of such real property 58
92	92	equipped with the conventional portion of the source; 59
93	93	(E) For assessment years commencing on and after October 1, 2020, 60
94	94	the exemption under subparagraph (D) of this subdivision shall not 61
95	95	apply to any Class I renewable energy source, as defined in section 16-62
96	96	1, participating in virtual net metering pursuant to section 16-244u; 63
97	97	[(E)] (F) Any person claiming the exemption provided in this 64
98	98	subdivision for any assessment year shall, on or before the first day of 65
99	99	November in such assessment year, file with the assessor or board of 66
100	100	assessors in the town in which such hydropower facility, Class I 67
101	101	renewable energy source, solar thermal or geothermal renewable 68
102	102	energy source or passive or active solar water or space heating system 69
103	103	or geothermal energy resource is located, a written application claiming 70
104	104	such exemption. Failure to file such application in the manner and form 71
105	105	as provided by such assessor or board within the time limit prescribed 72
106	106	shall constitute a waiver of the right to such exemption for such 73
107	107	assessment year. Such application shall not be required for any 74
108	108	assessment year following that for which the initial application is filed, 75
109	109	provided if such hydropower facility, Class I renewable energy source, 76
110	110	solar thermal or geothermal renewable energy source or passive or 77
111	111	active solar water or space heating system or geothermal energy 78
112	112	resource is altered in a manner which would require a building permit, 79
113	113	such alteration shall be deemed a waiver of the right to such exemption 80
114	114	until a new application, applicable with respect to such altered source, 81
115	115	is filed and the right to such exemption is established as required 82 Raised Bill No. 290
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119	119	LCO No. 1741 4 of 4
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121	121	initially; 83
122	122	[(F)] (G) For assessment years commencing on and after October 1, 84
123	123	2015, any municipality may, by vote of its legislative body or, in a 85
124	124	municipality where the legislative body is a town meeting, by vote of 86
125	125	the board of selectmen, abate up to one hundred per cent of the property 87
126	126	taxes due for any tax year, for not longer than the term of the power 88
127	127	purchase agreement, with respect to any Class I renewable energy 89
128	128	source, as defined in section 16-1, that is the subject of such power 90
129	129	purchase agreement approved by the Public Utilities Regulatory 91
130	130	Authority pursuant to section 16a-3f; 92
131	131	This act shall take effect as follows and shall amend the following
132	132	sections:
133	133
134	134	Section 1 from passage and
135	135	applicable to assessment
136	136	years commencing on and
137	137	after October 1, 2020
138	138	12-81(57)
139	139
140	140	Statement of Purpose:
141	141	To eliminate a property tax exemption applicable to Class I renewable
142	142	energy sources participating in virtual net metering.
143	143	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
144	144	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
145	145	underlined.]
146	146