HB1406 (2020) Compare Changes


Unchanged Version

Text to be removed highlighted in red.

1 Persons and Property Liable to Taxation; Exemption for Solar Energy Systems; Adoption of Exemption. Amend RSA 72:62 to read as follows:

72:62 Exemption for Solar Energy Systems. Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a solar energy system as defined in RSA 72:61.

2 Persons and Property Liable to Taxation; Exemption for Wind-Powered Energy Systems. Amend RSA 72:66 to read as follows:

72:66 Exemption for Wind-Powered Energy Systems. Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a wind-powered energy system.

3 Effective Date. This act shall take effect 60 days after its passage.

Changed Version

Text to be added highlighted in green.

1 Persons and Property Liable to Taxation; Exemption for Solar Energy Systems; Adoption of Exemption. Amend RSA 72:62 to read as follows:

72:62 Exemption for Solar Energy Systems. Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a solar energy system as defined in RSA 72:61. A city or town adopting an exemption under this section may adopt specific exemption limits for off grid, net metered, group net metered, and direct retail sale arrangements.

2 Persons and Property Liable to Taxation; Exemption for Wind-Powered Energy Systems. Amend RSA 72:66 to read as follows:

72:66 Exemption for Wind-Powered Energy Systems. Each city and town may adopt under RSA 72:27-a an exemption from the assessed value, for property tax purposes, for persons owning real property which is equipped with a wind-powered energy system. A city or town adopting an exemption under this section may adopt specific exemption limits for off grid, net metered, group net metered, and direct retail sale arrangements.

3 Effective Date. This act shall take effect 60 days after its passage.