HB14-1101

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HB14-1101 - Community Solar Garden Bus Per Prop Tax Exemption

Passed/Signed into Law
Concerning A Partial Business Personal Property Tax Exemption For Community Solar Gardens.

Business owners of community solar gardens are subject to personal property tax on the personal property used to generate electricity. Property tax assessors value the taxable personal property by using the cost approach. This entails determining the alternating current electricity generating capacity of the personal property and multiplying that by the cost per kilowatt of alternating current electricity as published by the division of property taxation.

The bill specifies that the percentage of electricity generated by a community solar garden that is attributed to residential or governmental subscribers is exempt from the levy and collection of property tax so that a business owner of a community solar garden is levied a property tax on the electricity generating capacity used by businesses.

Latest update: May 9, 2014
05/09/2014 Governor Signed
05/02/2014 Sent to the Governor
05/01/2014 Signed by the President of the Senate
05/01/2014 Signed by the Speaker of the House
04/30/2014 Senate Third Reading Passed - No Amendments
04/29/2014 Senate Second Reading Passed - No Amendments
04/25/2014 Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole
04/22/2014 Senate Committee on Finance Refer Unamended to Appropriations
04/16/2014 Introduced In Senate - Assigned to Finance
04/15/2014 House Third Reading Passed - No Amendments
04/14/2014 House Second Reading Passed with Amendments - Committee
04/11/2014 House Committee on Appropriations Refer Unamended to House Committee of the Whole
04/03/2014 House Committee on Finance Re-Refer Amended to Appropriations
03/05/2014 House Committee on Transportation & Energy Refer Amended to Finance
02/21/2014 House Committee on Appropriations Re-Refer Unamended to Transportation & Energy
01/29/2014 House Committee on Transportation & Energy Refer Unamended to Appropriations
01/14/2014 Introduced In House - Assigned to Transportation & Energy + Finance