CT SB00420

Repeals commercial solar tax exemptions effective January 1, 2019, while preserving exemptions for residential solar installations and other renewable energy sources.

Removes solar power from mandatory tax exemptions in subsections (B), (C), and (D) of Section 12-81(57), which previously applied to commercial and industrial renewable energy installations.

Maintains property tax exemptions for Class I renewable energy sources, hydropower facilities, and geothermal systems used for commercial or industrial purposes, excluding solar installations.

Preserves residential solar exemptions for single-family dwellings, multifamily buildings with two to four units, and farms installed on or after October 1, 2007.