SB-0810 Summary

• Adds tax exemption for eligible energy conversion devices (solar, wind, geothermal, biomass, water) with 150 kilowatts or less capacity installed between the effective date and January 1, 2014, or for residential wind devices installed after December 31, 2007 and before January 1, 2014.

• Expands agricultural property tax exemptions to include methane digesters, biomass gasification systems, thermal depolymerization systems, and machinery for harvesting biomass, subject to specific compliance requirements including environmental compliance verification and operator certification.

• Transfers references and regulatory authority from the "Department of Environmental Quality" to the "Department of Natural Resources and Environment" throughout the tax code regarding property contamination assessments and environmental compliance determinations.

• Modifies forfeiture and redemption procedures for delinquent property by adding a $175.00 fee per parcel upon forfeiture and establishing additional interest calculations and certificate recording requirements for tax-delinquent property.