HB464 (2019) Detail

(New Title) relative to the definitions of solar energy systems and wind-powered energy systems for assessed value of real estate exemptions and enabling municipalities to adopt a property tax exemption for electric energy storage systems.


CHAPTER 327

HB 464 - FINAL VERSION

 

20Mar2019... 0804h

05/23/2019   1967s

27Jun2019... 2624-CofC

27Jun2019... 2674-EBA

2019 SESSION

19-0563

06/05

 

HOUSE BILL 464

 

AN ACT relative to the definitions of solar energy systems and wind-powered energy systems for assessed value of real estate exemptions and enabling municipalities to adopt a property tax exemption for electric energy storage systems.

 

SPONSORS: Rep. Carson, Merr. 7; Rep. Oxenham, Sull. 1; Sen. Watters, Dist 4

 

COMMITTEE: Science, Technology and Energy

 

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AMENDED ANALYSIS

 

This bill changes the definitions of solar energy systems and wind-powered energy systems for purposes of determining assessed value for real estate exemptions.  The bill also allows cities and towns to adopt a property tax exemption for electric energy storage systems.

 

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

20Mar2019... 0804h

05/23/2019   1967s

27Jun2019... 2624-CofC

27Jun2019... 2674-EBA 19-0563

06/05

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Nineteen

 

AN ACT relative to the definitions of solar energy systems and wind-powered energy systems for assessed value of real estate exemptions and enabling municipalities to adopt a property tax exemption for electric energy storage systems.

 

Be it Enacted by the Senate and House of Representatives in General Court convened:

 

327:1  Solar Energy Systems; Definition.  RSA 72:61 is repealed and reenacted to read as follows:

72:61  Definition of Solar Energy Systems.  

I.  For purposes of an exemption under RSA 72:62 adopted before January 1, 2020, in this subdivision "solar energy system" means a system which utilizes solar energy to heat or cool the interior of a building or to heat water for use in a building and which includes one or more collectors and a storage container.  “Solar energy system” also means a system which provides electricity for a building by the use of photovoltaic panels.

II.  In a municipality that adopts or re-adopts the exemption under RSA 72:62 on or after January 1, 2020, “solar energy system” means, in addition to the definition in paragraph I, a system which utilizes solar energy to produce electricity for a building and includes all photovoltaics, inverters, and storage.  Systems may be off grid or connected to the grid in a net metered or group net metered arrangement pursuant to RSA 362-A:9 or in a direct retail sale arrangement pursuant to RSA 362-A:2-a.

327:2  Wind-Powered Energy Systems; Definition.  RSA 72:65 is repealed and reenacted to read as follows:

72:65  Definition of Wind-Powered Energy System.

I.  For purposes of an exemption under RSA 72:66 adopted before January 1, 2020, in this subdivision “wind-powered energy system” means any wind-powered devices which supplement or replace electrical power supplied to households or businesses at the immediate site.

II.  In a municipality that adopts or re-adopts the exemption under RSA 72:66 on or after January 1, 2020, "wind-powered energy system" means a system that utilizes wind power to produce electricity for a building and includes all wind-powered devices, inverters, and storage.  Systems may be off grid or connected to the grid in a net metered or group net metered arrangement pursuant to RSA 362-A:9 or in a direct retail sale arrangement pursuant to RSA 362-A:2-a.

327:3  Procedure for Adoption of Property Tax Exemption.  Amend the introductory paragraph of RSA 72:27-a, I to read as follows:

I.  Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, RSA 72:62, RSA 72:66, RSA 72:70, RSA 72:76, [or] RSA 72:82, or RSA 72:85 in the following manner:

327:4  New Subdivision; Electric Energy Storage Systems Exemption.  Amend RSA 72 by inserting after section 83 the following new subdivision:

Electric Energy Storage Systems Exemption

72:84  Electric Energy Storage System; Definition.  In this subdivision "electric energy storage system" means a facility located behind a retail meter that stores electrical energy that is otherwise produced by an electricity generator or uses electricity to concentrate and store thermal energy, by electrical, chemical, mechanical, or thermal means, for discharge or use at a later time, whether in the form of thermal energy to meet space or process heating or cooling loads or electricity, which can be used to reduce peak loads, compensate for variability in renewable energy production, or provide other grid services, and which does not participate in any wholesale energy markets administered by ISO New England as a registered asset or otherwise.  An electric energy storage system shall not include conventional electric resistance or gas domestic hot water heaters.

72:85  Exemption for Electric Energy Storage Systems.  A city or town may adopt an exemption under RSA 72:27-a from the assessed value for property tax purposes, for persons owning real property which is equipped with an electrical energy storage system.

72:86  Application for Exemption.  Applications for exemptions under RSA 72:85 shall be governed by the provisions of RSA 72:33, RSA 72:34, and RSA 72:34-a.

327:5  Department of Revenue Administration; Equalization; Reference Added.  Amend RSA 21-J:3, XIII to read as follows:

XIII.  Equalize annually by May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:62, RSA 72:66, [and] RSA 72:70, and RSA 72:85, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a, by adding to or deducting from the aggregate valuation of the property in towns, cities, and unincorporated places such sums as will bring such valuations to the true and market value of the property, and by making such adjustments in the value of other property from which the towns, cities, and unincorporated places receive taxes or payments in lieu of taxes, including renewable generation facility property subject to a payment in lieu of taxes agreement under RSA 72:74, as may be equitable and just, so that any public taxes that may be apportioned among them shall be equal and just.  In carrying out the duty to equalize the valuation of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a.

327:6  Department of Revenue Administration; Rules; Reference Added.  Amend RSA 72:36, I to read as follows:

I.  The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, 72:62, 72:66, [and] 72:70; and 72:85; and

327:7  Department of Revenue Administration; Equalization; Reference Added.  RSA 21-J:3, XIII is repealed and reenacted to read as follows:

XIII.  Equalize annually by May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, RSA 72:62, RSA 72:66, RSA 72:70, and RSA 72:85, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a, by adding to or deducting from the aggregate valuation of the property in towns, cities, and unincorporated places such sums as will bring such valuations to the true and market value of the property, and by making such adjustments in the value of other property from which the towns, cities, and unincorporated places receive taxes or payments in lieu of taxes, including renewable generation facility property subject to a payment in lieu of taxes agreement under RSA 72:74 and combined heat and power agricultural facility property subject to a payment in lieu of taxes agreement under RSA 72:74-a, as may be equitable and just, so that any public taxes that may be apportioned among them shall be equal and just.  In carrying out the duty to equalize the valuation of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a.

327:8  Contingency.  If HB 635-LOCAL of the 2019 regular legislative session becomes law, section 7 of this act shall take effect 60 days after the passage of this act and section 5 of this act shall not take effect.  If HB 635-LOCAL does not become law section 5 of this act shall take effect 60 days after its passage and section 7 of this act shall not take effect.   

327:9  Effective Date.  

I.  Sections  5 and 7 of this act shall take effect as provided in section 8 of this act.

II.  The remainder of this act shall take effect 60 days after its passage.

 

 

 

Approved: August 16, 2019

Effective Date:

I. Sections 5 and 7 shall take effect as provided in section 8.

II. Remainder shall take effect October 15, 2019.

Links

HB464 at GenCourtMobile
HB464 Discussion

Action Dates

Date Body Type
Feb. 12, 2019 House Hearing
March 6, 2019 House Exec Session
House Floor Vote
March 19, 2019 House Floor Vote
April 30, 2019 Senate Hearing
May 23, 2019 Senate Floor Vote
June 27, 2019 Senate Floor Vote
June 27, 2019 Senate Floor Vote
June 27, 2019 House Floor Vote

Bill Text Revisions

HB464 Revision: 6707 Date: Dec. 4, 2019, 9:37 a.m.
HB464 Revision: 6445 Date: July 18, 2019, 10:35 a.m.
HB464 Revision: 6036 Date: May 23, 2019, 12:46 p.m.
HB464 Revision: 5642 Date: March 21, 2019, 2:21 p.m.
HB464 Revision: 4690 Date: Jan. 10, 2019, 3:15 p.m.

Docket


Aug. 16, 2019: Signed by Governor Sununu 08/16/2019; Chapter 327; I. Sec. 5 & 7 Eff: as provided in Sec. 8 II. Rem. Eff: 10/15/2019


June 27, 2019: Enrolled 06/27/2019 HJ 20 P. 59


June 27, 2019: Enrolled (In recess 06/27/2019); SJ 21


June 27, 2019: Enrolled Bill Amendment # 2019-2674e: AA VV 06/27/2019 HJ 20 P. 57


June 27, 2019: Enrolled Bill Amendment # 2019-2674e Adopted, VV, (In recess of 06/27/2019); SJ 21


June 27, 2019: Conference Committee Report 2624c: Adopted, VV 06/27/2019 HJ 20 P. 32


June 27, 2019: Conference Committee Report # 2019-2624c, Adopted, VV; 06/27/2019; SJ 21


June 27, 2019: Conference Committee Report Filed, # 2019-2624c; 06/27/2019


June 18, 2019: Conference Committee Meeting: 06/18/2019 11:45 am LOB 304


June 6, 2019: President Appoints: Senators Fuller Clark, Watters, Giuda; (In Recess 06/06/2019); SJ 20


June 6, 2019: Sen. Fuller Clark Accedes to House Request for Committee of Conference, MA, VV; (In recess 06/06/2019); SJ 20


June 6, 2019: Speaker Appoints: Reps. McGhee, Saunderson, Moffett, Mann 06/06/2019 HJ 18 P. 42


June 6, 2019: House Non-Concurs with Senate Amendment 1967s and Requests CofC (Rep. Backus): MA VV 06/06/2019 HJ 18 P. 42


May 23, 2019: Ought to Pass with Amendment 2019-1967s, MA, VV; OT3rdg; 05/23/2019; SJ 17


May 23, 2019: Committee Amendment # 2019-1967s, AA, VV; 05/23/2019; SJ 17


May 23, 2019: Committee Report: Ought to Pass with Amendment # 2019-1967s, 05/23/2019; Vote 5-0; CC; SC 23


April 30, 2019: Hearing: 04/30/2019, Room 103, SH, 09:30 am; SC 20


March 28, 2019: Introduced 03/28/2019 and Referred to Energy and Natural Resources; SJ 12


March 20, 2019: Ought to Pass with Amendment 2019-0804h: MA VV 03/20/2019 HJ 11 P. 30


March 20, 2019: Amendment # 2019-0804h: AA VV 03/20/2019 HJ 11 P. 30


March 19, 2019: Committee Report: Ought to Pass with Amendment # 2019-0804h for 03/19/2019 (Vote 12-7; RC) HC 16 P. 33


: Committee Report: Ought to Pass with Amendment # 2019-0804h (Vote 12-7; RC)


March 6, 2019: Executive Session: 03/06/2019 10:30 am LOB 304


Feb. 12, 2019: Public Hearing: 02/12/2019 03:00 pm LOB 304


Jan. 3, 2019: Introduced 01/03/2019 and referred to Science, Technology and Energy HJ 3 P. 15