AN ACT concerning Property Tax – Community Solar Energy Generating Systems – Agrivoltaics

This bill exempts personal property from county or municipal taxes if the property is part of a community solar energy generating system that provides a certain portion of its energy to low- to moderate-income customers at a cost below market rate for electricity in the area and if the solar site is used for agrivoltaics or installed on a rooftop, brownfield, landfill, or clean fill. Additionally, any community solar site installed on brownfield, landfill, or clean fill will receive a 50% property tax credit from state and local governments.