Connecticut 2021 Regular Session

Connecticut Senate Bill SB00993 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3		-	LCO \\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-00993-R01-
4		-	SB.docx
5		-	1 of 2
6	3
7		-	General Assembly Substitute Bill No. 993
	4	+	LCO No. 4233 1 of 4
	5	+
	6	+	General Assembly Raised Bill No. 993
8	7		January Session, 2021
	8	+	LCO No. 4233
	9	+
	10	+
	11	+	Referred to Committee on ENERGY AND TECHNOLOGY
	12	+
	13	+
	14	+	Introduced by:
	15	+	(ET)
9	16
10	17
11	18
12	19
13		-
14		-	~~AN ACT ASSESSING AN ANNUAL FEE AGAINST C ERTAIN CLASS I~~
15		-	~~RENEWABLE ENERGY SOU RCE INSTALLATIONS~~.
	20	+	AN ACT REMOVING THE PROPERTY TAX EXEMPTI ON FOR SOLAR
	21	+	PROJECTS AND RECLASS IFYING THE TAX CALCULATION OF
	22	+	SOLAR PROJECTS ON SI NGLE PARCELS OF LAND .
16	23		Be it enacted by the Senate and House of Representatives in General
17	24		Assembly convened:
18	25
19		-	Section 1. (NEW) (Effective July 1, 2021) (a) As used in this section: 1
20		-	(1) "Class I renewable energy source" has the same meaning as 2
21		-	provided in section 16-1 of the general statutes; 3
22		-	(2) "Person" has the same meaning as provided in section 16-1 of the 4
23		-	general statutes; 5
24		-	(3) "Plant capacity" means a non-solar plant's rated electrical 6
25		-	nameplate capacity; and 7
26		-	(4) "Solar energy plant capacity" means a solar energy plant's 8
27		-	aggregate alternating current nameplate capacity for all inverters used 9
28		-	to convert said plant's energy output to alternating current. 10
29		-	(b) (1) Any person who installs a Class I renewable energy source for 11
30		-	generation or displacement of energy shall pay an annual assessment 12
31		-	fee of five dollars per kilowatt of plant capacity or solar energy plant 13
32		-	capacity to the municipality where such installation is located, provided 14
33		-	(A) such installation is completed on or after July 1, 2021, (B) the annual 15
34		-	production in kilowatt-hours of such source or facility is designed to 16 Substitute Bill No. 993
	26	+	Section 1. Subdivision (57) of section 12-81 of the general statutes is 1
	27	+	repealed and the following is substituted in lieu thereof (Effective October 2
	28	+	1, 2021, and applicable to tax assessment years commencing on and after 3
	29	+	October 1, 2021): 4
	30	+	(57) (A) (i) Any Class I renewable energy source, as defined in section 5
	31	+	16-1, or hydropower facility described in subdivision (21) of subsection 6
	32	+	(a) of section 16-1, installed for the generation of electricity capacity 7
	33	+	greater than seven megawatts for private residential use or on a farm, 8
	34	+	as defined in subsection (q) of section 1-1, provided such installation 9
	35	+	occurs on or after October 1, 2007, and further provided such installation 10
	36	+	is for a single family dwelling, a multifamily dwelling consisting of two 11
	37	+	to four units or a farm, (ii) any passive or active solar water or space 12
	38	+	heating system, or (iii) any geothermal energy resource. In the case of 13
	39	+	clause (i) of this subparagraph, such installations occurring on a single 14 Raised Bill No. 993
35	40
36	41
37		-	LCO {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-00993-
38		-	R01-SB.docx }
39		-	2 of 2
40	42
41		-	exceed the annual load for the location where such generation or 17
42		-	displacement is located, and (C) such source or facility has a plant 18
43		-	capacity or solar energy plant capacity greater than fifty kilowatts. 19
44		-	(2) Any person subject to subdivision (1) of subsection (b) of this 20
45		-	section shall file with the tax collector of such municipality where such 21
46		-	installation is located, in such form and manner as the tax collector 22
47		-	prescribes, an annual declaration stating the amount of kilowatt plant 23
48		-	capacity or solar energy plant capacity and the fee amount calculated 24
49		-	thereon. Such fee shall be due and payable and collectible as municipal 25
50		-	taxes and subject to the same liens and processes of collection. 26
	43	+	LCO No. 4233 2 of 4
	44	+
	45	+	parcel of land shall aggregate the nameplate capacity of each installation 15
	46	+	in the written application pursuant to subparagraph (E) of this section. 16
	47	+	In the case of clause (ii) or (iii) of this subparagraph, such exemption 17
	48	+	shall apply only to the amount by which the assessed valuation of the 18
	49	+	real property equipped with such system or resource exceeds the 19
	50	+	assessed valuation of such real property equipped with the 20
	51	+	conventional portion of the system or resource; 21
	52	+	(B) For assessment years commencing on and after October 1, 2013, 22
	53	+	any Class I renewable energy source, as defined in section 16-1, 23
	54	+	hydropower facility described in subdivision (21) of subsection (a) of 24
	55	+	section 16-1, or solar thermal or geothermal renewable energy source, 25
	56	+	installed for generation or displacement of energy, provided (i) such 26
	57	+	installation occurs on or after January 1, 2010, (ii) such installation is for 27
	58	+	commercial or industrial purposes, (iii) the nameplate capacity of such 28
	59	+	source or facility does not exceed the load for the location where such 29
	60	+	generation or displacement is located, and (iv) such source or facility is 30
	61	+	located in a distressed municipality, as defined in section 32-9p, with a 31
	62	+	population between one hundred twenty-five thousand and one 32
	63	+	hundred thirty-five thousand; 33
	64	+	(C) For assessment years commencing on and after October 1, 2013, 34
	65	+	any municipality may, upon approval by its legislative body or in any 35
	66	+	town in which the legislative body is a town meeting, by the board of 36
	67	+	selectmen, abate up to one hundred per cent of property tax for any 37
	68	+	Class I renewable energy source, as defined in section 16-1, hydropower 38
	69	+	facility described in subdivision (21) of subsection (a) of section 16-1, or 39
	70	+	solar thermal or geothermal renewable energy source, installed for 40
	71	+	generation or displacement of energy, provided (i) such installation 41
	72	+	occurs between January 1, 2010, and December 31, 2013, (ii) such 42
	73	+	installation is for commercial or industrial purposes, (iii) the nameplate 43
	74	+	capacity of such source or facility does not exceed the load for the 44
	75	+	location where such generation or displacement is located, and (iv) such 45
	76	+	source or facility is not located in a municipality described in 46
	77	+	subparagraph (B) of this subdivision; 47 Raised Bill No. 993
	78	+
	79	+
	80	+
	81	+	LCO No. 4233 3 of 4
	82	+
	83	+	(D) For assessment years commencing on and after October 1, 2014, 48
	84	+	any (i) Class I renewable energy source, as defined in section 16-1, (ii) 49
	85	+	hydropower facility described in subdivision (21) of subsection (a) of 50
	86	+	section 16-1, or (iii) solar thermal or geothermal renewable energy 51
	87	+	source, installed for generation or displacement of energy, provided (I) 52
	88	+	such installation occurs on or after January 1, 2014, (II) is for commercial 53
	89	+	or industrial purposes, (III) the nameplate capacity of such source or 54
	90	+	facility does not exceed the load for the location where such generation 55
	91	+	or displacement is located or the aggregated load of the beneficial 56
	92	+	accounts for any Class I renewable energy source participating in virtual 57
	93	+	net metering pursuant to section 16-244u, and (IV) in the case of clause 58
	94	+	(iii) of this subparagraph, such exemption shall apply only to the 59
	95	+	amount by which the assessed valuation of the real property equipped 60
	96	+	with such source exceeds the assessed valuation of such real property 61
	97	+	equipped with the conventional portion of the source; 62
	98	+	(E) Any person claiming the exemption provided in this subdivision 63
	99	+	for any assessment year shall, on or before the first day of November in 64
	100	+	such assessment year, file with the assessor or board of assessors in the 65
	101	+	town in which such hydropower facility, Class I renewable energy 66
	102	+	source, solar thermal or geothermal renewable energy source or passive 67
	103	+	or active solar water or space heating system or geothermal energy 68
	104	+	resource is located, a written application claiming such exemption. 69
	105	+	Failure to file such application in the manner and form as provided by 70
	106	+	such assessor or board within the time limit prescribed shall constitute 71
	107	+	a waiver of the right to such exemption for such assessment year. Such 72
	108	+	application shall not be required for any assessment year following that 73
	109	+	for which the initial application is filed, provided if such hydropower 74
	110	+	facility, Class I renewable energy source, solar thermal or geothermal 75
	111	+	renewable energy source or passive or active solar water or space 76
	112	+	heating system or geothermal energy resource is altered in a manner 77
	113	+	which would require a building permit, such alteration shall be deemed 78
	114	+	a waiver of the right to such exemption until a new application, 79
	115	+	applicable with respect to such altered source, is filed and the right to 80
	116	+	such exemption is established as required initially; 81 Raised Bill No. 993
	117	+
	118	+
	119	+
	120	+	LCO No. 4233 4 of 4
	121	+
	122	+	(F) For assessment years commencing on and after October 1, 2015, 82
	123	+	any municipality may, by vote of its legislative body or, in a 83
	124	+	municipality where the legislative body is a town meeting, by vote of 84
	125	+	the board of selectmen, abate up to one hundred per cent of the property 85
	126	+	taxes due for any tax year, for not longer than the term of the power 86
	127	+	purchase agreement, with respect to any Class I renewable energy 87
	128	+	source, as defined in section 16-1, that is the subject of such power 88
	129	+	purchase agreement approved by the Public Utilities Regulatory 89
	130	+	Authority pursuant to section 16a-3f; 90
51	131		This act shall take effect as follows and shall amend the following
52	132		sections:
53	133
54		-	Section 1 July 1, 2021 New section
	134	+	Section 1 October 1, 2021, and
	135	+	applicable to tax
	136	+	assessment years
	137	+	commencing on and after
	138	+	October 1, 2021
	139	+	12-81(57)
55	140
56		-	ET Joint Favorable Subst.
	141	+	Statement of Purpose:
	142	+	To remove the property tax exemption for solar projects under seven
	143	+	megawatts and reclassify the tax calculation of solar projects on single
	144	+	parcels of land.
	145	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	146	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	147	+	underlined.]
57	148