MN SF1152

Personal property consisting of solar energy generating systems is exempt from property taxation under Minnesota Statutes section 272.02, subdivision 24

Real property used primarily for solar energy production subject to the production tax under section 272.0295 shall be classified as class 3a

Real property containing solar energy generating systems not used primarily for solar energy 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

Effective date begins with property taxes payable in 2024 and thereafter