OFFICE OF FISCAL ANALYSIS
Legislative Office Building, Room 5200
Hartford, CT 06106 (860) 240-0200
http://www.cga.ct.gov/ofa
sHB-6106
AN ACT CONCERNING THE PROPERTY TAX EXEMPTION FOR
CERTAIN RENEWABLE ENERGY SOURCES AND
NONRESIDENTIAL HYDROPOWER FACILITIES.
As Amended by Senate "A" (LCO 9885)
House Calendar No.: 88
Senate Calendar No.: 439
Primary Analyst: AN 6/9/21
Contributing Analyst(s):
OFA Fiscal Note
State Impact: None
Municipal Impact:
Municipalities Effect FY 22 $ FY 23 $
Various Municipalities Grand List
Reduction
See Below See Below
Explanation
The bill clarifies that certain Class I renewable energy sources that
participate in net metering or are leased are exempt from the property
tax. To the extent a municipality is currently taxing sources that are
exempt under current law, there is a grand list reduction equal to the
value of the exempt property.
Senate "A" struck the underlying bill and results in the fiscal impact
described above.
The Out Years
The annualized ongoing fiscal impact identified above would
continue subject to the number of such properties not currently exempt
from the property tax. 2021HB-06106-R01-FN.DOCX Page 2 of 2
The preceding Fiscal Impact statement is prepared for the benefit of the members of the General Assembly,
solely for the purposes of information, summarization and explanation and does not represent the intent of the
General Assembly or either chamber thereof for any purpose. In general, fiscal impacts are based upon a variety
of informational sources, including the analyst’s professional knowledge. Whenever applicable, agency data is
consulted as part of the analysis, however final products do not necessarily reflect an assessment from any
specific department.