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Following up on our prior post on this topic here, now Governor Baker has signed
the comprehensive climate law passed by the
legislature.
Now, as a session law, Chapter 8 of the Acts of 2021 implements,
without modification, the property tax reforms sought in the Act as
it was earlier passed by the legislature.
To recap:
The law makes several significant changes to Massachusetts law
regulating cities and towns taxation of wind, solar,
energy storage and fuel cell property, the scope of the existing
clause forty-fifth state law
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Following up on our prior post on this topic here, now Governor Baker has signed the comprehensive climate law passed by the legislature.
Now, as a session law, Chapter 8 of the Acts of 2021 implements, without modification, the property tax reforms sought in the Act as it was earlier passed by the legislature.
To recap:
The law makes several significant changes to Massachusetts law regulating cities’ and towns’ taxation of wind, solar, energy storage and fuel cell property, the scope of the existing “
clause forty-fifth” state law exemption from such taxation for wind and solar projects under MGL Chapter 59, Section 5, as well as the practice of entering into payment in lieu of tax agreements or “PILOT” agreements under Chapter 59 that set contractually agreed upon annual payments in lieu of cities and towns assessing and taxing projects in the ordinary course.
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