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Bill > H2650


MA H2650

MA H2650
Clarifying uncertainties in the clean energy market and in the local taxation of clean energy producing property


summary

Introduced
01/23/2017
In Committee
01/23/2017
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

190th General Court

Bill Summary

Relative to taxation of certain solar or wind powered energy systems. Revenue.

AI Summary

This bill aims to clarify the taxation of solar or wind powered energy systems in Massachusetts. It provides that such systems shall be considered personal property and valued at 75% of their actual cost, with a 5% reduction in value for each year up to 15 years, after which they will be valued at $0. Additionally, the bill specifies that these energy systems shall not be considered fixtures of the real property upon which they reside and shall not be included in the value of the real property. The purpose is to provide tax incentives and certainty for the deployment of clean energy technologies in the state.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Accompanied a study order, see H4244 (on 02/22/2018)

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