Senator Blakespear's property tax legislation extends California's exclusion for active solar energy systems through 2031, while establishing new qualifying criteria for systems installed after 2026. The measure continues the state's practice of excluding solar installations from property tax reassessment until ownership changes hands.
Under the bill's provisions, residential solar systems must be physically connected to or located on the same parcel as dwellings where at least two-thirds of the square footage serves residential purposes. For commercial properties, qualifying systems must have a rated capacity of one megawatt or less and directly serve the business customer's energy needs.
The legislation maintains existing parameters for qualifying equipment, including storage devices, power conditioning equipment, and transfer equipment used in electricity production. Systems that combine solar and non-solar energy sources receive a 75 percent exclusion. Swimming pool and hot tub heaters remain ineligible.
Property owners must file claims within three years of system installation or property purchase to receive the exclusion. Late claims apply only to future tax years. Local assessors evaluate claims by determining the solar system's value and subtracting any utility rebates or incentives before calculating the excluded amount.
While imposing new administrative duties on county assessors, the bill specifies that local governments will not receive state reimbursement for lost property tax revenue. The State Board of Equalization, in consultation with county assessors, will develop standardized forms and procedures for implementing the modified exclusion program.
![]() Brian JonesR Senator | Bill Author | Not Contacted | |
![]() Joaquin ArambulaD Assemblymember | Committee Member | Not Contacted | |
![]() Buffy WicksD Assemblymember | Committee Member | Not Contacted | |
![]() Lisa CalderonD Assemblymember | Committee Member | Not Contacted | |
![]() Mike FongD Assemblymember | Committee Member | Not Contacted |
Bill Number | Title | Introduced Date | Status | Link to Bill |
---|---|---|---|---|
Property taxation: active solar energy systems: extension. | February 2022 | Passed | ||
Property taxation: active solar energy systems: partnership flip transactions. | January 2021 | Passed | ||
Property taxation: active solar energy systems: partnership flip transactions. | February 2020 | Failed | ||
Property tax: exclusion from newly constructed: active | February 2011 | Failed |
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Senator Blakespear's property tax legislation extends California's exclusion for active solar energy systems through 2031, while establishing new qualifying criteria for systems installed after 2026. The measure continues the state's practice of excluding solar installations from property tax reassessment until ownership changes hands.
Under the bill's provisions, residential solar systems must be physically connected to or located on the same parcel as dwellings where at least two-thirds of the square footage serves residential purposes. For commercial properties, qualifying systems must have a rated capacity of one megawatt or less and directly serve the business customer's energy needs.
The legislation maintains existing parameters for qualifying equipment, including storage devices, power conditioning equipment, and transfer equipment used in electricity production. Systems that combine solar and non-solar energy sources receive a 75 percent exclusion. Swimming pool and hot tub heaters remain ineligible.
Property owners must file claims within three years of system installation or property purchase to receive the exclusion. Late claims apply only to future tax years. Local assessors evaluate claims by determining the solar system's value and subtracting any utility rebates or incentives before calculating the excluded amount.
While imposing new administrative duties on county assessors, the bill specifies that local governments will not receive state reimbursement for lost property tax revenue. The State Board of Equalization, in consultation with county assessors, will develop standardized forms and procedures for implementing the modified exclusion program.
Ayes | Noes | NVR | Total | Result |
---|---|---|---|---|
4 | 0 | 3 | 7 | PASS |
![]() Brian JonesR Senator | Bill Author | Not Contacted | |
![]() Joaquin ArambulaD Assemblymember | Committee Member | Not Contacted | |
![]() Buffy WicksD Assemblymember | Committee Member | Not Contacted | |
![]() Lisa CalderonD Assemblymember | Committee Member | Not Contacted | |
![]() Mike FongD Assemblymember | Committee Member | Not Contacted |
Bill Number | Title | Introduced Date | Status | Link to Bill |
---|---|---|---|---|
Property taxation: active solar energy systems: extension. | February 2022 | Passed | ||
Property taxation: active solar energy systems: partnership flip transactions. | January 2021 | Passed | ||
Property taxation: active solar energy systems: partnership flip transactions. | February 2020 | Failed | ||
Property tax: exclusion from newly constructed: active | February 2011 | Failed |