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The Connecticut Appellate Court upheld Tax Court Judge Henry Cohn’s ruling that equipment used to generate electricity from solar power was not entitled to a property tax exemption for manufacturing machinery and equipment found at Connecticut General Statutes Sec. 12-81(76). The Appellate Court based its holding on its conclusion that the manufacturing machinery and equipment exemption statute and its legislative history did not clearly include equipment used to generate electricity while other property tax exemption statutes clearly did. It also relied upon a long-standing Connecticut Supreme Court decision that reached a similar conclusion when interpreting a sales tax statute.
McHenry Solar, LLC v. Town of Hampton, 235 Conn. App. 355 (2025).
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About Our Property Tax and Valuation Law Blog
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.