Connecticut 2021 Regular Session

Connecticut House Bill HB06106 Compare Versions

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Version 2 (New)

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	7	+	General Assembly Substitute Bill No. 6106
	8	+	January Session, 2021
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4		-	Substitute House Bill No. 6106
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6		-	Public Act No. 21-180
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8		-
9	12		AN ACT CONCERNING TH E PROPERTY TAX EXEMP TION FOR
10		-	CERTAIN RENEWABLE ~~ENERGY~~ SOURCES AND ~~HYDROPOWER~~
11		-	~~FACILITIES~~.
	13	+	CERTAIN RENEWABLE EN ERGY SOURCES AND NON RESIDENTIAL
	14	+	HYDROPOWER FACILITIE S.
12	15		Be it enacted by the Senate and House of Representatives in General
13	16		Assembly convened:
14	17
15		-	Section 1. Subdivision (57) of section 12-81 of the general statutes is
16		-	repealed and the following is substituted in lieu thereof (Effective October
17		-	1, 2021, and applicable to assessment years commencing on or after October 1,
18		-	2021):
19		-	(57) (A) (i) Any Class I renewable energy source, as defined in section
20		-	16-1, or hydropower facility described in subdivision (21) of subsection
21		-	(a) of section 16-1, installed for the generation of electricity where such
22		-	electricity is intended for private residential use or on a farm, as defined
23		-	in subsection (q) of section 1-1, provided (I) such installation occurs on
24		-	or after October 1, 2007, [and further provided] (II) the estimated annual
25		-	production of such source or facility does not exceed the estimated
26		-	annual load for the location where such source or facility is located,
27		-	where such load and production are estimated as of the date of
28		-	installation of the source or facility as indicated in the written
29		-	application filed pursuant to subparagraph (E) of this subdivision, and
30		-	(III) such installation is for a single family dwelling, a multifamily
31		-	dwelling consisting of two to four units or a farm; [,] (ii) any passive or Substitute House Bill No. 6106
	18	+	Section 1. Subdivision (57) of section 12-81 of the general statutes is 1
	19	+	repealed and the following is substituted in lieu thereof (Effective October 2
	20	+	1, 2021, and applicable to assessment years commencing on or after October 1, 3
	21	+	2021): 4
	22	+	(57) (A) (i) Any Class I renewable energy source, as defined in section 5
	23	+	16-1, or hydropower facility described in subdivision (21) of subsection 6
	24	+	(a) of section 16-1, installed for the generation of electricity where such 7
	25	+	electricity is intended for private residential use or on a farm, as defined 8
	26	+	in subsection (q) of section 1-1, provided (I) such installation occurs on 9
	27	+	or after October 1, 2007, [and further provided] (II) the estimated annual 10
	28	+	production of such source or facility does not exceed the estimated 11
	29	+	annual load for the location where such source or facility is located, 12
	30	+	where such load and production are estimated as of the date of 13
	31	+	installation of the source or facility as indicated in the written 14
	32	+	application filed pursuant to subparagraph (F) of this subdivision, and 15
	33	+	(III) such installation is for a single family dwelling, a multifamily 16
	34	+	dwelling consisting of two to four units or a farm; [,] (ii) any passive or 17
	35	+	active solar water or space heating system; [,] or (iii) any geothermal 18 Substitute Bill No. 6106
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33		-	Public Act No. 21-180 2 of 5
34	37
35		-	active solar water or space heating system; [,] or (iii) any geothermal
36		-	energy resource. In the case of clause (i) of this subparagraph, the
37		-	utilization of or participation in any net metering or tariff policy or
38		-	program implemented by the state or ownership of such source or
39		-	facility by a party other than the owner of the real property upon which
40		-	such source or facility is installed shall not disqualify such source or
41		-	facility from exemption pursuant to this section. In the case of clause (ii)
42		-	or (iii) of this subparagraph, such exemption shall apply only to the
43		-	amount by which the assessed valuation of the real property equipped
44		-	with such system or resource exceeds the assessed valuation of such real
45		-	property equipped with the conventional portion of the system or
46		-	resource;
47		-	(B) For assessment years commencing on and after October 1, 2013,
48		-	any Class I renewable energy source, as defined in section 16-1,
49		-	hydropower facility described in subdivision (21) of subsection (a) of
50		-	section 16-1, or solar thermal or geothermal renewable energy source,
51		-	installed for generation or displacement of energy, provided (i) such
52		-	installation occurs on or after January 1, 2010, (ii) such installation is for
53		-	commercial or industrial purposes, (iii) the nameplate capacity of such
54		-	source or facility does not exceed the load for the location where such
55		-	generation or displacement is located, and (iv) such source or facility is
56		-	located in a distressed municipality, as defined in section 32-9p, with a
57		-	population between one hundred twenty-five thousand and one
58		-	hundred thirty-five thousand;
59		-	(C) For assessment years commencing on and after October 1, 2013,
60		-	any municipality may, upon approval by its legislative body or in any
61		-	town in which the legislative body is a town meeting, by the board of
62		-	selectmen, abate up to one hundred per cent of property tax for any
63		-	Class I renewable energy source, as defined in section 16-1, hydropower
64		-	facility described in subdivision (21) of subsection (a) of section 16-1, or
65		-	solar thermal or geothermal renewable energy source, installed for Substitute House Bill No. 6106
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	42	+	energy resource. In the case of clause (i) of this subparagraph, the 19
	43	+	utilization of or participation in any net metering or tariff policy or 20
	44	+	program implemented by the state or ownership of such source or 21
	45	+	facility by a party other than the owner of the real property upon which 22
	46	+	such source or facility is installed shall not disqualify such source or 23
	47	+	facility from exemption pursuant to this section. In the case of clause (ii) 24
	48	+	or (iii) of this subparagraph, such exemption shall apply only to the 25
	49	+	amount by which the assessed valuation of the real property equipped 26
	50	+	with such system or resource exceeds the assessed valuation of such real 27
	51	+	property equipped with the conventional portion of the system or 28
	52	+	resource; 29
	53	+	(B) For assessment years commencing on and after October 1, 2013, 30
	54	+	any Class I renewable energy source, as defined in section 16-1, 31
	55	+	hydropower facility described in subdivision (21) of subsection (a) of 32
	56	+	section 16-1, or solar thermal or geothermal renewable energy source, 33
	57	+	installed for generation or displacement of energy, provided (i) such 34
	58	+	installation occurs on or after January 1, 2010, (ii) such installation is for 35
	59	+	commercial or industrial purposes, (iii) the nameplate capacity of such 36
	60	+	source or facility does not exceed the load for the location where such 37
	61	+	generation or displacement is located, and (iv) such source or facility is 38
	62	+	located in a distressed municipality, as defined in section 32-9p, with a 39
	63	+	population between one hundred twenty-five thousand and one 40
	64	+	hundred thirty-five thousand; 41
	65	+	(C) For assessment years commencing on and after October 1, 2013, 42
	66	+	any municipality may, upon approval by its legislative body or in any 43
	67	+	town in which the legislative body is a town meeting, by the board of 44
	68	+	selectmen, abate up to one hundred per cent of property tax for any 45
	69	+	Class I renewable energy source, as defined in section 16-1, hydropower 46
	70	+	facility described in subdivision (21) of subsection (a) of section 16-1, or 47
	71	+	solar thermal or geothermal renewable energy source, installed for 48
	72	+	generation or displacement of energy, provided (i) such installation 49
	73	+	occurs between January 1, 2010, and December 31, 2013, (ii) such 50
	74	+	installation is for commercial or industrial purposes, (iii) the nameplate 51 Substitute Bill No. 6106
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69		-	generation or displacement of energy, provided (i) such installation
70		-	occurs between January 1, 2010, and December 31, 2013, (ii) such
71		-	installation is for commercial or industrial purposes, (iii) the nameplate
72		-	capacity of such source or facility does not exceed the load for the
73		-	location where such generation or displacement is located, and (iv) such
74		-	source or facility is not located in a municipality described in
75		-	subparagraph (B) of this subdivision;
76		-	(D) For assessment years commencing on and after October 1, 2014,
77		-	any (i) Class I renewable energy source, as defined in section 16-1, (ii)
78		-	hydropower facility described in subdivision (21) of subsection (a) of
79		-	section 16-1, or (iii) solar thermal or geothermal renewable energy
80		-	source, installed for generation or displacement of energy, provided (I)
81		-	such installation occurs on or after January 1, 2014, (II) is for commercial
82		-	or industrial purposes, (III) the nameplate capacity of such source or
83		-	facility does not exceed the load for the location where such generation
84		-	or displacement is located or the aggregated load of the beneficial
85		-	accounts for any Class I renewable energy source participating in virtual
86		-	net metering pursuant to section 16-244u, and (IV) in the case of clause
87		-	(iii) of this subparagraph, such exemption shall apply only to the
88		-	amount by which the assessed valuation of the real property equipped
89		-	with such source exceeds the assessed valuation of such real property
90		-	equipped with the conventional portion of the source;
91		-	(E) Any person claiming the exemption provided in this subdivision
92		-	for any assessment year shall, on or before the first day of November in
93		-	such assessment year, file with the assessor or board of assessors in the
94		-	town in which such hydropower facility, Class I renewable energy
95		-	source, solar thermal or geothermal renewable energy source or passive
96		-	or active solar water or space heating system or geothermal energy
97		-	resource is located, a written application claiming such exemption. Such
98		-	application shall be made on a form prepared for such purpose by the
99		-	Secretary of the Office of Policy and Management, in consultation with Substitute House Bill No. 6106
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103		-	the Connecticut Association of Assessing Officers and the Connecticut
104		-	Green Bank established pursuant to section 16-245n, and shall include,
105		-	but not be limited to, a statement of the estimated annual load and
106		-	production of a source or facility described in clause (i) of subparagraph
107		-	(A) of this subdivision as of the date of the installation of such source or
108		-	facility. Said secretary shall make such application available to the
109		-	public on the Internet web site of the Office of Policy and Management.
110		-	Failure to file such application in the manner and form as provided by
111		-	[such assessor or board] the secretary within the time limit prescribed
112		-	shall constitute a waiver of the right to such exemption for such
113		-	assessment year. Such application shall not be required for any
114		-	assessment year following that for which the initial application is filed,
115		-	provided if such hydropower facility, Class I renewable energy source,
116		-	solar thermal or geothermal renewable energy source or passive or
117		-	active solar water or space heating system or geothermal energy
118		-	resource is altered in a manner which would require a building permit,
119		-	such alteration shall be deemed a waiver of the right to such exemption
120		-	until a new application, applicable with respect to such altered source,
121		-	is filed and the right to such exemption is established as required
122		-	initially. In the event that a person owns more than one such source or
123		-	facility in a municipality, such person may file a single application
124		-	identifying each source or facility;
125		-	(F) For assessment years commencing on and after October 1, 2015,
126		-	any municipality may, by vote of its legislative body or, in a
127		-	municipality where the legislative body is a town meeting, by vote of
128		-	the board of selectmen, abate up to one hundred per cent of the property
129		-	taxes due for any tax year, for not longer than the term of the power
130		-	purchase agreement, with respect to any Class I renewable energy
131		-	source, as defined in section 16-1, that is the subject of such power
132		-	purchase agreement approved by the Public Utilities Regulatory
133		-	Authority pursuant to section 16a-3f; Substitute House Bill No. 6106
	81	+	capacity of such source or facility does not exceed the load for the 52
	82	+	location where such generation or displacement is located, and (iv) such 53
	83	+	source or facility is not located in a municipality described in 54
	84	+	subparagraph (B) of this subdivision; 55
	85	+	(D) For assessment years commencing on and after October 1, 2014, 56
	86	+	any (i) Class I renewable energy source, as defined in section 16-1, (ii) 57
	87	+	hydropower facility described in subdivision (21) of subsection (a) of 58
	88	+	section 16-1, or (iii) solar thermal or geothermal renewable energy 59
	89	+	source, installed for generation or displacement of energy, provided (I) 60
	90	+	such installation occurs on or after January 1, 2014, (II) is for commercial 61
	91	+	or industrial purposes, (III) the nameplate capacity of such source or 62
	92	+	facility does not exceed the load for the location where such generation 63
	93	+	or displacement is located or the aggregated load of the beneficial 64
	94	+	accounts for any Class I renewable energy source participating in virtual 65
	95	+	net metering pursuant to section 16-244u, and (IV) in the case of clause 66
	96	+	(iii) of this subparagraph, such exemption shall apply only to the 67
	97	+	amount by which the assessed valuation of the real property equipped 68
	98	+	with such source exceeds the assessed valuation of such real property 69
	99	+	equipped with the conventional portion of the source; 70
	100	+	(E) For assessment years commencing on and after October 1, 2021, 71
	101	+	any (i) Class I renewable energy source, as defined in section 16-1, (ii) 72
	102	+	hydropower facility described in subdivision (21) of subsection (a) of 73
	103	+	section 16-1, or (iii) solar thermal or geothermal renewable energy 74
	104	+	source, installed for generation or displacement of energy, provided (I) 75
	105	+	such installation occurred on or after January 1, 2014, (II) such 76
	106	+	installation is for nonresidential purposes, (III) the estimated annual 77
	107	+	production of such source or facility does not exceed the estimated 78
	108	+	annual load for the location where such generation or displacement is 79
	109	+	located or the aggregated load of the beneficial accounts for any Class I 80
	110	+	renewable energy source participating in virtual net metering pursuant 81
	111	+	to section 16-244u, where such load and production are estimated as of 82
	112	+	the date of installation of the source or facility as indicated in the written 83
	113	+	application filed pursuant to subparagraph (F) of this subdivision, and 84 Substitute Bill No. 6106
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	119	+
	120	+	(IV) in the case of clause (iii) of this subparagraph, such exemption shall 85
	121	+	apply only to the amount by which the assessed valuation of the real 86
	122	+	property equipped with such source exceeds the assessed valuation of 87
	123	+	such real property equipped with the conventional portion of the 88
	124	+	source; 89
	125	+	[(E)] (F) Any person claiming the exemption provided in this 90
	126	+	subdivision for any assessment year shall, on or before the first day of 91
	127	+	November in such assessment year, file with the assessor or board of 92
	128	+	assessors in the town in which such hydropower facility, Class I 93
	129	+	renewable energy source, solar thermal or geothermal renewable 94
	130	+	energy source or passive or active solar water or space heating system 95
	131	+	or geothermal energy resource is located, a written application claiming 96
	132	+	such exemption. Such application shall be made on a form prepared for 97
	133	+	such purpose by the Secretary of the Office of Policy and Management, 98
	134	+	and shall include, but not be limited to, a statement of the estimated 99
	135	+	annual load and production of a source or facility described in clause (i) 100
	136	+	of subparagraphs (A) and (E) of this subdivision as of the date of the 101
	137	+	installation of such source or facility. Said secretary shall make such 102
	138	+	application available to the public on the Internet web site of the Office 103
	139	+	of Policy and Management. Failure to file such application in the 104
	140	+	manner and form as provided by [such assessor or board] the secretary 105
	141	+	within the time limit prescribed shall constitute a waiver of the right to 106
	142	+	such exemption for such assessment year. Such application shall not be 107
	143	+	required for any assessment year following that for which the initial 108
	144	+	application is filed, provided if such hydropower facility, Class I 109
	145	+	renewable energy source, solar thermal or geothermal renewable 110
	146	+	energy source or passive or active solar water or space heating system 111
	147	+	or geothermal energy resource is altered in a manner which would 112
	148	+	require a building permit, such alteration shall be deemed a waiver of 113
	149	+	the right to such exemption until a new application, applicable with 114
	150	+	respect to such altered source, is filed and the right to such exemption is 115
	151	+	established as required initially. In the event that a person owns more 116
	152	+	than one such source or facility in a municipality, such person may file 117
	153	+	a single application identifying each source or facility; 118 Substitute Bill No. 6106
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	159	+
	160	+	[(F)] (G) For assessment years commencing on and after October 1, 119
	161	+	2015, any municipality may, by vote of its legislative body or, in a 120
	162	+	municipality where the legislative body is a town meeting, by vote of 121
	163	+	the board of selectmen, abate up to one hundred per cent of the property 122
	164	+	taxes due for any tax year, for not longer than the term of the power 123
	165	+	purchase agreement, with respect to any Class I renewable energy 124
	166	+	source, as defined in section 16-1, that is the subject of such power 125
	167	+	purchase agreement approved by the Public Utilities Regulatory 126
	168	+	Authority pursuant to section 16a-3f; 127
	169	+	This act shall take effect as follows and shall amend the following
	170	+	sections:
	171	+
	172	+	Section 1 October 1, 2021, and
	173	+	applicable to assessment
	174	+	years commencing on or
	175	+	after October 1, 2021
	176	+	12-81(57)
	177	+
	178	+	Statement of Legislative Commissioners:
	179	+	Changes initially made in Subpara. (D) were incorporated into new
	180	+	Subpara. (E) to clarify applicability of changes to exemption.
	181	+
	182	+	PD Joint Favorable Subst. -LCO
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