Property taxation: active solar energy systems.
Vote required
Majority
Fiscal committee
No
Appropriation
No
Current location
Chaptered
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Progress
Where this bill stands in the legislative process.
- Introduced
- Passed Senate
- Passed Assembly
- To Governor
- Became Law
Overview
This bill modifies California property tax laws to provide an exclusion for active solar energy systems. Currently, these systems are considered ‘newly constructed’ and subject to full value assessment. This bill extends this exclusion through the 2025-26 fiscal year, and then makes the exclusion permanent unless there’s a subsequent change in property ownership. It also incorporates changes from Assembly Bill 1516, contingent on both bills being enacted and SB 710 being last.
Key provisions
- Extends the exclusion of active solar energy systems from the definition of ‘newly constructed’ for property tax purposes through the 2025-26 fiscal year.
- Provides a permanent exclusion for active solar energy systems unless there is a subsequent change in property ownership.
- Incorporates amendments from Assembly Bill 1516, contingent on both bills being enacted and SB 710 being last.
- Specifies the definition of ‘active solar energy system’ to include systems using solar devices for collection, storage, or distribution of solar energy.
- Excludes solar swimming pool heaters and hot tub heaters from the definition of ‘active solar energy system’.
- Addresses the valuation of active solar energy systems used for electricity production, including pipes and ducts.
- Establishes a process for initial purchasers of new buildings with active solar systems to claim the exclusion.
- Provides a three-year window for filing claims for the exclusion.
Bill text
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Sponsors
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2 on record
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Cosponsor
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