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During its 2025 legislative session, the Connecticut General Assembly amended Connecticut General Statutes (C.G.S.) Sec. 12-81(57) to expand the eligibility of certain solar photovoltaic (PV) equipment for property tax exemption while creating a new uniform solar capacity tax codified at C.G.S. Chapter 203b, Sec. 12-121dd. In the recently concluded 2026 legislative session, the General Assembly passed House Bill No. 5442 which reversed the prior exemption expansion and modified the uniform solar capacity tax provision. The net result of these latest changes, which await Governor Lamont’s signature before becoming law, are as follows:
- For solar PV facilities that received permission to operate prior to July 1, 2025, they are only eligible for a property tax exemption if they qualify under the standards that existed before last year’s legislative changes.
- If a municipality granted a solar PV exemption on its October 1, 2025 grand list pursuant to last year’s changes, they are authorized to reverse that exemption by means of a certificate of correction.
- Beginning with the October 1, 2025 grand list, a property tax exemption with fewer requirements is now available for solar PV equipment and devices (but not the underlying land) that receive permission to operate on or after July 1, 2025. However, the owner of this equipment now becomes responsible for the payment of the annual uniform solar capacity tax beginning July 1, 2026 at the rate of $10,000/MW (and any fractional portion thereof) of nameplate capacity.
- The owner of solar PV equipment that receives permission to operate on or after July 1, 2025 but before July 1, 2026 must provide notice of the effective date of that permission to the host municipality no later than July 10, 2026 in order to facilitate the imposition of the uniform solar capacity tax.
Owners of newer solar PV equipment will need to review House Bill No. 5442 carefully to determine if they are eligible for exemption from regular property taxes but subject to the new uniform solar capacity tax instead.
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Alerts, commentary, and insights from the attorneys of Pullman & Comley’s Property Tax and Valuation practice with timely information for businesses, nonprofits and individuals in commercial property tax appeals and eminent domain matters.