California SB710 amends property tax laws to exclude active solar energy systems from being considered "newly constructed" for tax purposes.

California SB710 amends the Revenue and Taxation Code to redefine "newly constructed" to exclude active solar energy systems. This exclusion applies to systems used for heating, space conditioning, electricity production, process heat, and solar mechanical energy. The exclusion applies to the initial purchaser of a new building if the owner-builder did not claim the exclusion. The exclusion remains in effect until there is a subsequent change in ownership. The State Board of Equalization will prescribe the manner, documentation, and form for claiming this exclusion.

California SB710 amends property tax laws to exclude active solar energy systems from being considered "newly constructed" for tax purposes.

California SB710 amends the Revenue and Taxation Code to redefine "newly constructed" to exclude active solar energy systems. This exclusion applies to systems used for heating, space conditioning, electricity production, process heat, and solar mechanical energy. The exclusion applies to the initial purchaser of a new building if the owner-builder did not claim the exclusion. The exclusion remains in effect until there is a subsequent change in ownership. The State Board of Equalization will prescribe the manner, documentation, and form for claiming this exclusion.