SECTION 1. Notwithstanding any general or special law to the contrary, any community shared solar energy system, located within the town of Harvard, shall be exempt from taxes, for a period of 20 years from the date of installation, imposed by chapter 59 of the General Laws. For the purposes of this section, "community shared solar energy system" shall mean a solar powered system or device or a combination of solar powered systems or devices collectively owned by residents or non utility businesses that are placed on property owned by a cooperating local property owner, nonprofit organization or non utility business for the purpose of heating or otherwise supplying not more than 125 per cent of the annual energy needs of each of the owners of the system or device; provided, however, that (i) the ownership units shall be less than or equal to 25 kilowatts each and (ii) the owner of a community solar energy system unit shall receive an exemption in proportion to the owner's share of the system, as determined by the proportion of energy generated for use by the owner.

SECTION 2. This act shall take effect on January 1, 2015.