CA SB871

Extends the property tax exclusion for active solar energy systems from the 2015-16 fiscal year through the 2023-24 fiscal year, and postpones the repeal date from January 1, 2017 to January 1, 2025

Defines "active solar energy system" to include systems using solar devices for water heating, space conditioning, electricity production, process heat, and solar mechanical energy, but excludes swimming pool and hot tub heaters

Applies the exclusion to new construction and additions to existing properties, including systems incorporated by owner-builders in initial construction of new buildings sold to initial purchasers

Prohibits state reimbursement to local agencies for property tax revenues lost due to the solar energy system exclusion, notwithstanding Section 2229 of the Revenue and Taxation Code

Takes effect immediately as a tax levy and applies to property tax lien dates from 1999-2000 through 2023-24 fiscal years