Bill > H4028

This bill clarifies property tax exemptions for solar and wind-powered systems by amending existing Massachusetts General Laws. Specifically, it modifies the exemption for solar or wind systems that produce up to 125% of the annual energy needs of the property they are located on, including any connected or separate properties owned by the same owner. For other solar or wind systems, the bill allows for an exemption if the owner makes a "payment in lieu of taxes" (PILOT) to the city or town where the system is located, which is a payment made instead of property taxes. The bill outlines how these PILOT agreements will be managed, including billing, collection, and the owner's rights to appeal or seek abatement, and states that the exemption will last for 20 years from installation, provided the system is capable of producing energy as required. Additionally, the bill clarifies that a "generation facility" for certain tax purposes will not include facilities powered by sun or wind, and it includes a provision that existing PILOT agreements in place before the bill's effective date will not be affected by the new exemption rules. These changes are set to apply to taxes assessed for fiscal years beginning on or after July 1, 2016.