Property taxation: active solar energy systems: extension.

Senator Blakespear's property tax legislation extends and refines California's exclusion of solar energy systems from new construction reassessment, which currently expires in 2027. The bill creates two distinct categories of systems eligible for the exclusion: active solar energy systems under existing law and a new classification of qualified solar energy systems.

The measure establishes specific criteria for qualified solar energy systems, including requirements for residential and commercial applications. For residential properties, systems must be physically attached to or located on the same parcel as dwellings where at least two-thirds of the square footage serves residential uses. Commercial installations must meet capacity thresholds, with systems exceeding one megawatt requiring an agreement with an electrical corporation under Public Utilities Commission rules.

Property owners seeking the exclusion must file claims with county assessors documenting the solar system's value and any applicable rebates. Initial purchasers of newly constructed buildings with integrated solar systems may claim the exclusion within three years of purchase, while owner-builders have three years from system completion. The exclusion remains in effect until a change in property ownership occurs.

Local tax agencies must implement these provisions without state reimbursement for lost property tax revenue, though the state will cover costs if the Commission on State Mandates determines the bill creates mandated expenses. The legislation takes effect immediately upon enactment as a tax levy.