SB902: Property tax; exemption for solar energy equipment and facilities.
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3660 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3660. Certified pollution control equipment and facilities.
A. Certified pollution control equipment and facilities, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classification of real or personal property and such property. Certified pollution control equipment and facilities shall be exempt from state and local taxation pursuant to Article X, Section 6 (d) of the Constitution of Virginia.
B. As used in this section:
"Certified pollution control equipment and
facilities" shall mean any property, including real or personal property,
equipment, facilities, or devices, used primarily for the purpose of abating or
preventing pollution of the atmosphere or waters of the Commonwealth and which
the state certifying authority having jurisdiction with respect to such
property has certified to the Department of Taxation as having been
constructed, reconstructed, erected, or acquired in conformity with the state
program or requirements for abatement or control of water or atmospheric
pollution or contamination. Such property shall include, but is not limited to,
any equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and
other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or
natural gas recovered from waste or other fuel, and equipment used in
collecting, processing, and distributing, or generating electricity from,
landfill gas or synthetic or natural gas recovered from waste, whether or not
such property has been certified to the Department of Taxation by a state
certifying authority. Such property shall also include solar energy equipment,
facilities, or devices owned or operated by a business that collect, generate,
transfer, or store thermal or electric energy whether or not such property has
been certified to the Department of Taxation by a state certifying authority.
For solar photovoltaic (electric energy) systems, this exemption applies only
to (i) projects equaling 20 megawatts or less, as measured in alternating
current (AC) generation capacity, for which an initial interconnection request
form has been filed with an electric utility or a regional transmission
organization on or before December 31, 2018; (ii) projects equaling 20
megawatts or less, as measured in alternating current (AC) generation capacity,
that serve any of the public institutions of higher education listed in §
23.1-100 or any private college as defined in § 23.1-105; (iii) 80
percent of the assessed value of projects for which an initial interconnection
request form has been filed with an electric utility or a regional transmission
organization after (a) between January 1, 2015, and
June 30, 2018, for projects greater than 20 megawatts or (b) on or after
July 1, 2018, for projects greater than 20 megawatts and less than 150
megawatts, as measured in alternating current (AC) generation capacity,
for projects and that are first in service on or after January 1,
2017,; (iv) projects equaling 5 five megawatts or
less, as measured in alternating current (AC) generation capacity, for which an
initial interconnection request form has been filed with an electric utility or
a regional transmission organization on or after January 1, 2019,;
and (v) 80 percent of the assessed value of all other projects equaling more
than 5 five megawatts and less than 150 megawatts, as
measured in alternating current (AC) generation capacity for which an initial
interconnection request form has been filed with an electric utility or a
regional transmission organization on or after January 1, 2019. The exemption
for solar photovoltaic (electric energy) projects greater than 20 megawatts, as
measured in alternating current (AC) generation capacity, shall not apply to
projects upon which construction begins after January 1, 2024. Such property
shall not include the land on which such equipment or facilities are located.
"State certifying authority" shall mean the State Water Control Board, for water pollution; the State Air Pollution Control Board, for air pollution; the Department of Mines, Minerals and Energy, for solar energy projects and for coal, oil, and gas production, including gas, natural gas, and coalbed methane gas; and the Virginia Waste Management Board, for waste disposal facilities, natural gas recovered from waste facilities, and landfill gas production facilities, and shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth.
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3660 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3660. Certified pollution control equipment and facilities.
A. Certified pollution control equipment and facilities, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classification of real or personal property and such property. Certified pollution control equipment and facilities shall be exempt from state and local taxation pursuant to Article X, Section 6 (d) of the Constitution of Virginia.
B. As used in this section:
"Certified pollution control equipment and
facilities" shall mean any property, including real or personal property,
equipment, facilities, or devices, used primarily for the purpose of abating or
preventing pollution of the atmosphere or waters of the Commonwealth and which
the state certifying authority having jurisdiction with respect to such
property has certified to the Department of Taxation as having been
constructed, reconstructed, erected, or acquired in conformity with the state
program or requirements for abatement or control of water or atmospheric
pollution or contamination. Such property shall include, but is not limited to,
any equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and
other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or
natural gas recovered from waste or other fuel, and equipment used in
collecting, processing, and distributing, or generating electricity from,
landfill gas or synthetic or natural gas recovered from waste, whether or not
such property has been certified to the Department of Taxation by a state
certifying authority. Such property shall also include solar energy equipment,
facilities, or devices owned or operated by a business that collect, generate,
transfer, or store thermal or electric energy whether or not such property has
been certified to the Department of Taxation by a state certifying authority.
For solar photovoltaic (electric energy) systems, this exemption applies only
to (i) projects equaling 20 megawatts or less, as measured in alternating
current (AC) generation capacity, for which an initial interconnection request
form has been filed with an electric utility or a regional transmission
organization on or before December 31, 2018; (ii) projects equaling 20
megawatts or less, as measured in alternating current (AC) generation capacity,
that serve any of the public institutions of higher education listed in §
23.1-100 or any private college as defined in § 23.1-105; (iii) 80
percent of the assessed value of projects for which an initial interconnection
request form has been filed with an electric utility or a regional transmission
organization after January 1, 2015, and for projects greater than
20 megawatts and less than 150 megawatts, as measured in alternating
current (AC) generation capacity, for projects that are first in
service on or after January 1, 2017,; (iv) projects equaling 5
five megawatts or less, as measured in alternating current (AC) generation
capacity, for which an initial interconnection request form has been filed with
an electric utility or a regional transmission organization on or after January
1, 2019,; and (v) 80 percent of the assessed value of all other
projects equaling more than 5 five megawatts and less than 150
megawatts, as measured in alternating current (AC) generation capacity for
which an initial interconnection request form has been filed with an electric
utility or a regional transmission organization on or after January 1, 2019.
The exemption for solar photovoltaic (electric energy) projects greater than 20
megawatts, as measured in alternating current (AC) generation capacity, shall
not apply to projects upon which construction begins after January 1, 2024.
Such property shall not include the land on which such equipment or facilities
are located.
"State certifying authority" shall mean the State Water Control Board, for water pollution; the State Air Pollution Control Board, for air pollution; the Department of Mines, Minerals and Energy, for solar energy projects and for coal, oil, and gas production, including gas, natural gas, and coalbed methane gas; and the Virginia Waste Management Board, for waste disposal facilities, natural gas recovered from waste facilities, and landfill gas production facilities, and shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth.
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3660 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3660. Certified pollution control equipment and facilities.
A. Certified pollution control equipment and facilities, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classification of real or personal property and such property. Certified pollution control equipment and facilities shall be exempt from state and local taxation pursuant to Article X, Section 6 (d) of the Constitution of Virginia.
B. As used in this section:
"Certified pollution control equipment and
facilities" shall mean any property, including real or personal property,
equipment, facilities, or devices, used primarily for the purpose of abating or
preventing pollution of the atmosphere or waters of the Commonwealth and which
the state certifying authority having jurisdiction with respect to such
property has certified to the Department of Taxation as having been
constructed, reconstructed, erected, or acquired in conformity with the state
program or requirements for abatement or control of water or atmospheric
pollution or contamination. Such property shall include, but is not limited to,
any equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and
other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or
natural gas recovered from waste or other fuel, and equipment used in
collecting, processing, and distributing, or generating electricity from,
landfill gas or synthetic or natural gas recovered from waste, whether or not
such property has been certified to the Department of Taxation by a state
certifying authority. Such property shall also include solar energy equipment,
facilities, or devices owned or operated by a business that collect, generate,
transfer, or store thermal or electric energy whether or not such property has
been certified to the Department of Taxation by a state certifying authority.
For purposes of this section, solar energy equipment, facilities, or devices
owned or operated by a business on one site or contiguous sites shall be
considered one project. For solar photovoltaic (electric energy) systems,
this exemption applies only to (i) projects equaling 20 megawatts or less, as
measured in alternating current (AC) generation capacity, for which an initial
interconnection request form has been filed with an electric utility or a
regional transmission organization on or before December 31, 2018; (ii)
projects equaling 20 megawatts or less, as measured in alternating current (AC)
generation capacity, that serve any of the public institutions of higher
education listed in § 23.1-100 or any private college as defined in §
23.1-105; (iii) 80 percent of the assessed value of projects for which an
initial interconnection request form has been filed with an electric utility or
a regional transmission organization after January 1, 2015, and for
projects greater than 20 megawatts and less than 150 megawatts, as
measured in alternating current (AC) generation capacity, for projects
that are first in service on or after January 1, 2017,; (iv)
projects equaling 5 five megawatts or less, as measured in
alternating current (AC) generation capacity, for which an initial
interconnection request form has been filed with an electric utility or a
regional transmission organization on or after January 1, 2019,;
and (v) 80 percent of the assessed value of all other projects equaling more
than 5 five megawatts and less than 150 megawatts, as
measured in alternating current (AC) generation capacity for which an initial
interconnection request form has been filed with an electric utility or a
regional transmission organization on or after January 1, 2019. The exemption
for solar photovoltaic (electric energy) projects greater than 20 megawatts, as
measured in alternating current (AC) generation capacity, shall not apply to
projects upon which construction begins after January 1, 2024. Such property
shall not include the land on which such equipment or facilities are located.
"State certifying authority" shall mean the State Water Control Board, for water pollution; the State Air Pollution Control Board, for air pollution; the Department of Mines, Minerals and Energy, for solar energy projects and for coal, oil, and gas production, including gas, natural gas, and coalbed methane gas; and the Virginia Waste Management Board, for waste disposal facilities, natural gas recovered from waste facilities, and landfill gas production facilities, and shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth.
SENATE BILL NO. 902
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-3660 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3660. Certified pollution control equipment and facilities.
A. Certified pollution control equipment and facilities, as defined herein, are hereby declared to be a separate class of property and shall constitute a classification for local taxation separate from other such classification of real or personal property and such property. Certified pollution control equipment and facilities shall be exempt from state and local taxation pursuant to Article X, Section 6 (d) of the Constitution of Virginia.
B. As used in this section:
"Certified pollution control equipment and
facilities" shall mean any property, including real or personal property,
equipment, facilities, or devices, used primarily for the purpose of abating or
preventing pollution of the atmosphere or waters of the Commonwealth and which
the state certifying authority having jurisdiction with respect to such
property has certified to the Department of Taxation as having been
constructed, reconstructed, erected, or acquired in conformity with the state
program or requirements for abatement or control of water or atmospheric
pollution or contamination. Such property shall include, but is not limited to,
any equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and
other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or
natural gas recovered from waste or other fuel, and equipment used in
collecting, processing, and distributing, or generating electricity from,
landfill gas or synthetic or natural gas recovered from waste, whether or not
such property has been certified to the Department of Taxation by a state
certifying authority. Such property shall also include solar energy equipment,
facilities, or devices owned or operated by a business that collect, generate,
transfer, or store thermal or electric energy whether or not such property has
been certified to the Department of Taxation by a state certifying authority. For purposes of this section, solar
energy equipment, facilities, or devices owned or operated by a
business on contiguous sites shall be
considered one project. For solar photovoltaic (electric
energy) systems, this exemption applies only to (i)
projects equaling 20 megawatts or less, as measured in alternating current (AC)
generation capacity, for which an initial interconnection request form has been
filed with an electric utility or a regional transmission organization on or
before December 31, 2018; (ii) projects equaling 20
megawatts or less, as measured in alternating current (AC) generation capacity,
that serve any of the public institutions of higher education listed in §
23.1-100 or private college as defined in § 23.1-105; (iii)
80 percent of the assessed value of projects for which an initial
interconnection request form has been filed with an electric utility or a
regional transmission organization after January 1, 2015, and greater than 20
megawatts, as measured in alternating current (AC) generation capacity, for
projects first in service on or after January 1, 2017, (iv) (ii) projects equaling 5
megawatts or less, as measured in alternating current (AC) generation capacity,
for which an initial interconnection request form has been filed with an
electric utility or a regional transmission organization on or after January 1,
2019,;
and (v) (iii)
80 percent of the assessed value of all other projects equaling more than 5 100 megawatts or less, as measured in
alternating current (AC) generation capacity for which
an initial interconnection request form has been filed with an electric utility
or a regional transmission organization on or after January 1, 2019.
The exemption for solar photovoltaic (electric energy) projects greater than 20
megawatts, as measured in alternating current (AC) generation capacity, shall
not apply to projects upon which construction begins after January 1, 2024.
Such property shall not include the land on which such equipment or facilities
are located.
"State certifying authority" shall mean the State Water Control Board, for water pollution; the State Air Pollution Control Board, for air pollution; the Department of Mines, Minerals and Energy, for solar energy projects and for coal, oil, and gas production, including gas, natural gas, and coalbed methane gas; and the Virginia Waste Management Board, for waste disposal facilities, natural gas recovered from waste facilities, and landfill gas production facilities, and shall include any interstate agency authorized to act in place of a certifying authority of the Commonwealth.