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MA H3179

Bill

Status

Introduced

2/27/2025

Primary Sponsor

Christopher Markey

Click for details

Origin

House of Representatives

194th General Court

AI Summary

  • Solar and wind systems producing up to 125% of a property's annual electricity needs are exempt from property taxes for 20 years from installation, with possible extension by written agreement with the municipality

  • Larger solar and wind systems exceeding the 125% threshold are not exempt unless the owner executes a payment in lieu of taxes (PILOT) agreement with the municipality

  • System owners must file an annual declaration by March 1 with local assessors detailing system type, capacity, percentage of property electricity needs met, and power generated

  • Department of Revenue, with Department of Energy Resources, must issue guidance within 9 months on valuation methods and standardized PILOT agreement terms for larger solar/wind facilities

  • Existing PILOT agreements executed before the act's effective date are grandfathered and not subject to renegotiation

Legislative Description

Relative to clarifying property tax exemptions for solar and wind systems

Last Action

Bill reported favorably by committee and referred to the committee on House Ways and Means

10/22/2025

Committee Referrals

Ways and Means10/22/2025
Revenue2/27/2025

Full Bill Text

No bill text available