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Massachusetts Wind, Solar, Energy Storage and Fuel Cell Property Tax Reform Enacted as Part of Climate Bill | Foley Hoag LLP - Energy and Cleantech Counsel

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Following up on our prior post on this topic here, now Governor Baker has signed the comprehensive climate law passed by the legislature.
Now, as a session law, Chapter 8 of the Acts of 2021 implements, without modification, the property tax reforms sought in the Act as it was earlier passed by the legislature.
To recap:
The law makes several significant changes to Massachusetts law regulating cities’ and towns’ taxation of wind, solar, energy storage and fuel cell property, the scope of the existing “
clause forty-fifth” state law exemption from such taxation for wind and solar projects under MGL Chapter 59, Section 5, as well as the practice of entering into payment in lieu of tax agreements or “PILOT” agreements under Chapter 59 that set contractually agreed upon annual payments in lieu of cities and towns assessing and taxing projects in the ordinary course. ....

United States , Ma Department Of Revenue , Governor Baker , Massachusetts Appellate Tax Board , Additional Changes , Issue Guidance , ஒன்றுபட்டது மாநிலங்களில் , மா துறை ஆஃப் வருவாய் , கவர்னர் ரொட்டி சுடுபவர் , மாசசூசெட்ஸ் மேல்முறையீடு வரி பலகை , பிரச்சினை வழிகாட்டல் ,

Massachusetts Legislature Passes Property Tax Reform for Solar, Wind, Energy Storage and Fuel Cells | Foley Hoag LLP - Energy and Cleantech Counsel

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As has been discussed in several posts here, on January 4, 2021, a conference committee of the Massachusetts House and Senate has issued a wide ranging “omnibus” energy bill “An Act creating a next-generation roadmap for Massachusetts climate policy (S2995).” The bill still awaits Governor Baker’s signature. Among the many features of the legislation, it would make several significant changes to Massachusetts law regulating cities and towns taxation of wind, solar, energy storage and fuel cell property, the scope of the existing “
clause forty-fifth” state law exemption from such taxation for wind and solar projects under MGL Chapter 59, Section 5, as well as the practice of entering into payment in lieu of tax agreements or “PILOT” agreements under Chapter 59 that set contractually agreed upon annual payments in lieu of cities and towns assessing and taxing projects in the ordinary course. ....

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