Tag Archives: ktt

MA Appellate Tax Board Again Finds Virtually Net Metered Solar Facility Exempted from Property Taxation

The Commonwealth of Massachusetts’ Appellate Tax Board (the “Board”) has again ruled that a ‘virtual’ net-metered solar PV project is exempted from property taxation under clause “forty-fifth” of Massachusetts General Laws, Chapter 59, Section 5. This time, the board promulgated its Findings of Fact and Report in KTT, LLC v. Board of Assessors of The Town of Swansea.

Beyond Forrestall

The Findings represent yet another major change in the application of the Commonwealth’s property tax exemption for off-site,… More