This bill proposes the repeal of the solar energy systems tax exemption, which is currently codified in several sections of the law. Specifically, it deletes references to the solar energy systems tax exemption in RSA 72:62 and repeals RSA 72:61, which defines solar energy systems, as well as RSA 72:64, which pertains to the tax exemption itself. The bill also amends RSA 21-J:3, XIII and RSA 72:27-a, I to remove the mention of RSA 72:62, thereby eliminating the tax exemption from the property valuation and taxation processes.

The effective date for this repeal is set for April 1, 2027, allowing for a transition period before the changes take effect. The bill aims to streamline property tax assessments by removing the special treatment previously afforded to solar energy systems, thereby potentially increasing the tax base for municipalities.

Statutes affected:
Introduced: 21-J:3, 72:27-a, 72:36
HB1002 text: 21-J:3, 72:27-a, 72:36