MA S1617

Bill

Clarifying the local taxation of clean energy producing property

Introduced
01/23/2017

In Committee
01/23/2017

Crossed Over

Passed

Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

For legislation to clarify the local taxation of clean energy producing property. Revenue.

AI Summary

This bill aims to clarify the local taxation of clean energy producing property in Massachusetts. It provides that solar or wind power systems used to heat or supply energy to a taxable entity shall be considered personal property, valued at 75% of their actual cost, and subject to a 5% reduction in value each year for 15 years until they are valued at $0. Additionally, such systems shall not be deemed fixtures of the real property they reside on and their value shall not be included in the property's assessment.

Committee Categories

Budget and Finance

Sponsors (1)

Michael Rodrigues (D),

Last Action

Accompanied a study order, see S2497 (on 04/30/2018)

Official Document

https://malegislature.gov/Bills/190/S1617

(13 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/190/S1617
Bill	https://malegislature.gov/Bills/190/S1617.pdf

Bill	Bill Name	Last Action	Type
H1564	Relative to fairness during the phase-in of condominium development	Accompanied a study order, see H4244	Similar To
H1570	To insure fair taxation of affordable housing	Accompanied a study order, see H4244	Similar To
H1572	Clarifying municipalities' rights to assess real estate taxes on commercial uses in common areas of condominium complexes	Accompanied a study order, see H4244	Similar To
H1600	Exempting inventory from taxation	Accompanied a study order, see H4244	Similar To
H1635	Relative to conservation restrictions	Accompanied a study order, see H4244	Similar To
H1645	Relative to the taxation of inventory in manufacturing	Accompanied a new draft, see H3668	Similar To
H2600	Relative to promote energy storage systems	Accompanied a new draft, see H4576	Similar To
S1553	Relative to the regulation and taxation of transient accommodations in the Commonwealth	Accompanied a new draft, see H3917	Similar To
S1565	Relative to the taxation of cider	No further action taken	Similar To
S1825	Authorizing resiliency measures under commercial property assessed clean energy	Accompanied a study order, see S2498	Similar To
S1880	Creating 21st Century Massachusetts Clean Energy Jobs	Accompanied a study order, see S2498	Similar To
S2497	Order relative to authorizing the joint committee on Revenue to make an investigation and study of certain current Senate documents relative to revenue matters	Reported (in part) by S1507	Replaced by
S476	Providing funding for clean energy and energy efficiency measures for the Commonwealth	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To

Bill

Bill Name

Last Action

Type

H1564

Relative to fairness during the phase-in of condominium development