MN SF3229

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 must be classified as class 3a.

Real property with a solar energy generating system 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 is beginning with property taxes payable in 2024 and thereafter.