Exemption—Renewable energy
Improvements used exclusively for a renewable energy improvement may qualify for a full exemption from real property taxes, and the portion of land in physical contact with renewable‑energy structures is 80% exempt, but only when the facility operates under any required special or conditional use permits and produces or stores energy primarily for public utilities or public consumption under a power‑purchase agreement; the exemption must be claimed by September 30, lasts for the term of the power‑purchase contract, cannot be combined with other exemptions or dedications on the same land portion, does not apply to systems used mainly for personal or private business purposes or to solar devices already excluded from taxation, and may be denied or canceled if documentation is not provided or if renewable‑energy production stops.
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