Tag Archives: payment in lieu of taxes

Massachusetts Legislature Passes Property Tax Reform for Solar, Wind, Energy Storage and Fuel Cells

As has been discussed in several posts here, on January 4, 2021, a conference committee of the Massachusetts House and Senate has issued a wide ranging “omnibus” energy bill “An Act creating a next-generation roadmap for Massachusetts climate policy (S2995).” The bill still awaits Governor Baker’s signature. Among the many features of the legislation, it would make several significant changes to Massachusetts law regulating cities and towns taxation of wind,… More

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