HOUSE DOCKET, NO. 2852        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2650

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Alan Silvia

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act clarifying uncertainties in the clean energy market and in the local taxation of clean energy producing property.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Alan Silvia

7th Bristol

1/20/2017

Carole A. Fiola

6th Bristol

1/26/2017

Paul A. Schmid, III

8th Bristol

1/24/2017


HOUSE DOCKET, NO. 2852        FILED ON: 1/20/2017

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 2650

By Mr. Silvia of Fall River, a petition (accompanied by bill, House, No. 2650) of Alan Silvia, Carole A. Fiola and Paul A. Schmid, III relative to taxation of certain solar or wind powered energy systems.  Revenue.

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Ninetieth General Court
(2017-2018)

_______________

 

An Act clarifying uncertainties in the clean energy market and in the local taxation of clean energy producing property.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1.  Section 5 of chapter 59 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by adding the following clause:-

Fifty-ninth, Any solar or wind powered system or device, and all supporting structures and devices, which is being utilized as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of any entity that is otherwise found to be taxable under this chapter, shall be deemed personal property and shall only be valued as seventy-five percent (75%) of its actual cost and shall be allowed an additional five (5%) reduction in value for the purposes of all taxation under this chapter for every year from the date of its first assessment until the fifteenth (15th) year following its first assessment at which point such property shall be valued at zero ($0) dollars, as a reasonable allowance for the exhaustion, wear and tear, and obsolescence.

SECTION 2.  Section 5 of chapter 59 of the General Laws, as appearing in the 2016 Official Edition, is hereby amended by adding the following clause:-

Sixtieth,  Any solar or wind powered system or device, and all supporting structures and devices, which is being utilized as a primary or auxiliary power system for the purpose of heating or otherwise supplying the energy needs of any entity that is otherwise found to be taxable under this chapter, shall not be deemed a fixture of the real property upon which it resides and shall not be included in the value of the real property upon which it resides.