Amendment #30 to H.4198

Municipal renewable energy property tax amendment

Representatives Kulik of Worthington, Pignatelli of Lenox, Benson of Lunenburg, Scibak of South Hadley, Galvin of Canton, Cariddi of North Adams, Provost of Somerville, Koczera of New Bedford, Bastien of Gardner, Madden of Nantucket, Kocot of Northampton, Gobi of Spencer, McMurtry of Dedham, Peake of Provincetown, Hogan of Stow, DiNatale of Fitchburg, Orrall of Lakeville and Andrews of Orange move that the bill be amended striking sections 11, 12 13, 37 and 38 and inserting in place thereof the following section:-



SECTION 12. Section 5 of Chapter 59 of the General Laws, as so appearing, is hereby amended by striking out clause forty-fifth and inserting in place thereof the following clause:-



Forty-fifth, Any solar or wind powered system that is capable of producing not more than 125 per cent of the annual energy needs of the property upon which it is located and is behind the meter serving the energy needs of that property. All other solar and wind powered systems shall be taxed in accordance with this chapter for a period of 10 years, after which time the owner of said system shall, in order to comply with tax liability obligation for such system, submit an annual payment in lieu of tax to the municipality in which the system is located equal to 10 per cent of the system’s gross annual electricity sales, including receipt of net metering credits as defined in section 138 of chapter 164, in the preceding calendar year; or, upon agreement between the municipality in which such system is located and the owner of said system, the system shall be taxed in accordance with this chapter for a negotiated period not to exceed 10 years, after which time the owner of said system shall remit to the municipality a negotiated payment in lieu of taxes not to exceed 10 per cent of the system’s gross annual electricity sales, including receipt of net metering credits as defined in section 138 of chapter 164, in the preceding calendar year; or, at the discretion of the municipality in which such system is located, the owner of said system, in order to comply with tax liability obligation for such system, may execute an agreement for the payment in lieu of taxes with the municipality in which such system is located, and said owner shall be exempt from property taxes attributable to such system, in whole or in part, as provided in any such agreement during the term thereof. The amount of the payment in lieu of taxes may be negotiated between the owner of said system and the municipality. An exemption under this clause shall be allowed only for a period of 20 years from the date of operation of such system. This clause shall not apply to projects developed under section 1A of chapter 164.