Virginia 2022 Regular Session

Virginia Senate Bill SB686

Introduced
1/20/22  
Refer
1/20/22  
Report Pass
2/1/22  
Engrossed
2/3/22  
Refer
2/21/22  
Report Pass
2/23/22  
Engrossed
2/28/22  
Engrossed
3/2/22  
Enrolled
3/7/22  
Chaptered
4/11/22  

Caption

Tax, local; solar facility exemption.

Impact

If enacted, SB686 will amend the Code of Virginia to stipulate that certified solar energy equipment and facilities are exempt from state and local taxation. Local governing bodies may, through ordinances, provide additional exemptions or partial exemptions. This shift not only encourages local investment in renewable energy but also positions Virginia as a supportive jurisdiction for clean energy initiatives. The new classification may influence local tax revenues and shape community responses to the advancement of solar energy production and recycling activities.

Summary

Senate Bill 686, concerning the taxation of solar facilities and equipment in Virginia, seeks to establish a separate property classification for certified solar energy facilities and recycling equipment, thereby providing them with local tax exemptions. This bill applies to solar facilities with a generating capacity of up to 25 kilowatts. Such measures aim to encourage the development and installation of renewable energy sources by alleviating the financial burden associated with local taxation. By instituting these tax breaks, the state intends to foster a more sustainable energy environment, aligning with broader initiatives aimed at reducing carbon emissions and promoting green technologies.

Sentiment

The sentiment surrounding SB686 appears to be largely positive among supporters, including environmental advocacy groups and stakeholders in the renewable energy sector. They view the bill as a critical step toward incentivizing sustainable practices and reducing reliance on fossil fuels. However, there are concerns from some local officials and revenue departments regarding potential negative impacts on local finances, as the bill could reduce revenue streams that are crucial for funding local services. This dichotomy underscores the broader debate about balancing environmental objectives against local financial sustainability.

Contention

A notable point of contention surrounding SB686 relates to the implications of granting tax exemptions on solar facilities and recycling equipment. Critics argue that while promoting renewable energy is essential, the loss of tax revenues could lead to fiscal challenges for local governments. Additionally, there are discussions about the potential for uneven application of the ordinance across different localities, potentially creating disparities in the benefits received from such tax incentives. The challenge remains to effectively balance the fiscal health of municipalities with the urgent need for sustainable energy practices.

Companion Bills

No companion bills found.

Previously Filed As

VA HB1185

Tax, local; solar facility exemption, effective date.

VA HB2438

Solar facilities; local regulation, special exceptions.

VA HB2440

Taxation; repeal; selected exemptions

VA HB2592

Taxation; repeal; selected exemptions

VA HB2257

Taxation; repeal; selected exemptions

VA H7926

Removes state-owned property from the exemption from local property taxes.

VA SB1114

Solar facilities; local regulations, special exceptions for solar photovoltaic projects.

VA AB1108

Sales and use taxes: exemption: lease of solar electric generation systems: Greenhouse Gas Reduction Fund: transfer.

VA SB871

Retail Sales and Use Tax; media-related exemptions, sunset.

VA AB3360

Sales and use taxes: exemption: lease of solar electric generation systems: Greenhouse Gas Reduction Fund: transfer.

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DC B25-0486

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CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.