MN HF2181

Personal property consisting of solar energy generating systems is exempt from property taxation.

Real property used primarily for solar energy production subject to production tax shall be classified as class 3a.

Real property containing solar energy systems not used primarily for production shall be classified without regard to the system.

Real property containing multiple solar energy generating systems that cannot be combined for production tax purposes shall be classified as class 3a.

Amendments are effective beginning with property taxes payable in 2022 and thereafter.