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Farmland Solar Policy State Law Database

Find sample laws and regulations organized by category

This database provides examples of state laws, state agency regulations and guidance, and model laws related to farmland solar policy. Because laws governing renewable energy change very quickly, this database is NOT intended to reflect the most current law in any particular state. Rather, it is intended to to assist policymakers in identifying options for policy design and different frameworks for regulation of farmland solar development.

AK Current Use Taxation

AK Stat. § 29.45.060

Requires farm use land to be assessed at the value of the land for farm use. Tax assessors must keep records valuing the land for both the true value and farm use value. If the land is converted to a use incompatible with farm use by the owner, the owner is subject to penalty plus interest.

State: Alaska Region: Pacific West Type: State Law Categories: Current Use Taxation, Farms

AK Home Energy Loan Subsidy Grant Program

15 AAC 155.210 (2019)

The grant program will subsidize a portion of the interest on qualifying loans made for the purpose of purchasing eligible energy efficient products and provide a buy-down of the mortgage on new dwellings or improvements to an existing dwelling that improve the energy rating. A rebate program for people who improve the energy rating of their dwelling without borrowing money, a home energy rating rebate program is available (15 AAC 155.300 – 15 AAC 155.350).

State: Alaska Region: Pacific West Type: Agency Regulation Categories: Other

AK Renewable Energy Goal

House Bill 306

Sets Alaska’s renewable energy goal to receive 50% of its electricity generation from renewable energy by 2025.

State: Alaska Region: Pacific West Type: State Law Categories: Renewable Electricity Goals

AL Current Use Taxation

Ala. Code §§ 40-7-25.1 - 25.3

Permits agricultural land to qualify for current use taxation. Standard value is determined by the state’s top three crops in terms of acreage harvested for the most recent calendar year. Conversion to non-qualified uses may subject owners to penalties. Tax assessors are permitted to assess the non-qualifying property separately. Farms under 5 acres may be required to submit additional data to support enrollment.

State: Alabama Region: Gulf Coast Type: State Law Categories: Current Use Taxation, Farms

AR Current Use Taxation

Ark. Code § 26-26-407

Creates current use valuation for agricultural land based on productivity of the land. Includes lands subject to conservation easements. The Assessment Coordination Department is tasked with developing formulas reflecting productivity valuations of the land based upon income capability.

State: Arkansas Region: Southwest Type: State Law Categories: Current Use Taxation, Farms

AZ Current Use Taxation

AZ Rev. Stat. § 42-12002 (2020)

Establishes current use taxation categories for real property and personal property used for agricultural purposes, or property burdened by conservation easement. Agricultural land is defined by 20 acres of gross cropland, 10 acres of permanent cropland, grazing land with a minimum of 40 animals, and land and improvements devoted to breeding, processing, or agritourism. Improvements to property that are used for agricultural purposes do not disqualify property.

State: Arizona Region: Southwest Type: State Law Categories: Current Use Taxation, Farms

AZ Valuation of Agricultural Land

AZ Rev. Stat. § 42-13101 (2020)

Provides that land used for agricultural purposes shall be valued using only the income approach to value without any allowance for urban or market influences.

State: Arizona Region: Southwest Type: State Law Categories: Current Use Taxation, Farms

CA Current Use Taxation

Cal. Const. Art. 13 § 8

California’s Constitution creates a current use taxation scheme wherein property is valued for taxation purposes on a basis consistent with restrictions and uses of open space lands for production of food or fiber, or use or preservation of natural resources. Article 8 is supported by additional legislation in the Revenue and Taxation Code. California provides some reimbursement to local governments for tax revenue lost pursuant to state mandates.

State: California Region: Pacific West Type: State Law Categories: Current Use Taxation, Farms

CA Green Tariff Shared Renewables Program

CA Pub Util Code § 2831 (2019)

A participating utility shall permit customers within the service territory of the utility to purchase electricity to implement the utility’s green tariff shared renewables program, until the utility meets its proportionate share of a statewide limitation of 600 megawatts of customer participation. Generating facilities participating in this program shall be eligible renewable energy resources with a nameplate generating capacity not to exceed 20MW.

State: California Region: Pacific West Type: State Law Categories: Energy Compensation, Renewable Electricity Goals Array Characteristics: Size

CA Homebuyer Solar Option and the Solar Offset Program

20 CCR § 2700-2704

Requires new residential developments of 50 or more homes to offer a solar energy system option to all prospective buyers or install an offset solar energy system that will produce enough electricity to cover the estimated electric load of 20% of the developed homes. The Solar Offset Bank allows developers to aggregate offset systems an apply them to mulitiple subdevelopments in different locations.

State: California Region: Pacific West Type: Agency Regulation Categories: Renewable Electricity Goals

CA Homebuyer Solar Option and the Solar Offset Program

Cal. Pub. Res. Code § 25405.5 (2019)

A seller of qualifiying production homes,a single-family residence constructed as part of a development of at least 50 homes per project that is intended or offered for sale, shall offer a solar energy system option to all prospective home buyers. A developer or seller of production homes can forgo the offer requirement by (ofsetting) installing qualified solar systems on other projects.

State: California Region: Pacific West Type: State Law Categories: Renewable Electricity Goals

CA Net Energy Metering (NEM)

Cal Public Utilities Code § 2827, et seq.(2016)

Net Energy Metering (NEM) can be used when customers generate their own energy to serve their energy needs onsite, as well as receiving financial credit for excess generation that is fed back to the grid. A single customer is allowed to aggregate the electric load of their multiple meters on the same or adjacent properties and apply the generation credits from a renewable energy system located on adjacent property to all meters. This policy applies for customers who install small solar, wind, biogas, and fuel cell generation facilities to servce all or a portion of onsite electricity needs.

State: California Region: Pacific West Type: State Law Categories: Energy Compensation

CA Net Metering Successor Tariff

Decision 16-01-044 (2016)

Credits customer-generation at full retail rate for energy exports to the grid. Requires additional payments, such as a one-time interconnection fee and all non-bypassable charges for all electricity consumed from the grid. Requires all customer-generators to be on a time-of-use rate.

State: California Region: Pacific West Type: Agency Regulation Categories: Energy Compensation

CA New Construction/ Solar Ready Homes

Cal. Pub. Res. Code § 21168.6.8 (2019)

Requires all newly constructed homes, as of January 1st, 2020, with roof areas that meet the Effective Annual Solar Access requirements and are at least 80 contiguous square feet to have a solar photovoltaic (PV) system as a source of electricity. The solar panel system must be able to meet the buildings electricity needs, which will be estimated based on the builder of the home. The effective annual solar access shall be 70 percent or greater of the output of an unshaded PV array on an annual basis. Applies to single and multi-family homes up to 3 stories tall.

State: California Region: Pacific West Type: State Law Categories: Renewable Electricity Goals Array Characteristics: Location, Size

CA Renewable Energy Resources Program

Cal. Pub. Res. Code §§ 25740-25751 (2016)

Allows Energy Resource Conservation and Development commission to fund emerging photovoltaic and solar thermal electric technologies through the Renewable Resource Trust Fund to increase electric generation from renewable energy each year to reach 33% by December 31st, 2020. Eligibility of systems is established in the Cal. Solar Initiative.

State: California Region: Pacific West Type: State Law Categories: Renewable Electricity Goals

CA Renewables Portfolio Standard Program

Cal. Public Utilities Code §399.11 et seq (2019)

Establishes California’s Renewables Portfolio Standard, which requires reductions in fossil fuel consumption and promotes installation of updated electric generation facilities while maintaining stable retail rates for electric providers. It requires 33% of retail sales of electricity be from renewable sources by 2020, increasing to 50% by 2026, and 60% by 2030.

State: California Region: Pacific West Type: State Law Categories: Renewable Electricity Goals

CA Solar Energy Program

CA Pub Util Code § 2854 (2019)

The governing body of a local publicly owned electric utility that sells electricity at retail, shall adopt, implement, and finance a solar initiative program, funded in accordance with subdivision, for the purpose of investing in, and encouraging the increased installation of, residential and commercial solar energy systems.

State: California Region: Pacific West Type: State Law Categories: Energy Compensation, Renewable Electricity Goals

CA Solar-Use Easement

Cal. Gov. Code § 51190

Defines solar-use easements in the state as instruments which restrict the use of land to photovoltaic solar facilities and any other incidental or subordinate agricultural, open-space, or alternative renewable energy use. Limited to land consisting of soils with significantly reduced agricultural productivity.

State: California Region: Pacific West Type: State Law Categories: Solar Easement

California Solar Initiative

Cal. Pub. Res. Code § 25780-25784 (2019)

Allows the Energy Resource Consercation and Development commission to establish ratepayer-funded incentives for qualifying solar energy systems. Establishes state goal to install solar energy systems with a generating capacity of 3000MW in 10 years and place solar energy systems on 50% of homes in 13 years.

State: California Region: Pacific West Type: State Law Categories: Energy Compensation, Renewable Electricity Goals

CO Agrivoltaics Research and Development Funding

CO SB 23-092 (2023)

This act authorizes funding in the form of grants for new or ongoing research and demonstration projects studying the use of agrivoltaics. It also exempts certain agrivoltaic equipment from property taxation and amends the statutory definition of “solar energy facility” used to value public utilities for property tax purposes to include agrivoltaics and floatovoltaics.

State: Colorado Region: Rocky Mountains Type: State Law Categories: Agrivoltaics Array Characteristics: Design

CO Current Use Taxation

Colo. Const. Art. 10 § 3(1)(a)

Colorado’s Constitution provides that the actual value of agricultural lands shall be determined solely by consideration of the earning or productive capacity of such lands. Per Colo. Rev. Stat. § 39-1-102, land must have been in agricultural use for two preceding years before enrollment, and be managed for gaining monetary profit. Improvements to land are covered under current use when integral to the farm operation. Farmhouses are typically not eligible for current use taxation.

State: Colorado Region: Rocky Mountains Type: State Law Categories: Current Use Taxation, Farms

CO Renewable Energy Credits (RECs)

CO Rev Stat § 40-2-124 (2018)

For each qualifying retail utility that is municipally owned for solar electric technologies that begin producing electricity after December 31, 2016 each kWh of renewable electricity must be counted as one kWh for compliance with the Renewable Energy Standard.

State: Colorado Region: Rocky Mountains Type: State Law Categories: Renewable Electricity Goals

CO Renewable Energy Standards

CO Rev Stat § 40-2-124 (2018)

Establishes Colorado’s solar mandate, requiring that 30% of retail electricity sales be generated from renewable energy resources by 2020 for investor owned utilities and 10% of retail electril sales be generated from renewable energy resources for cooperatives and municipal utilities by 2020.

State: Colorado Region: Rocky Mountains Type: State Law Categories: Renewable Electricity Goals

CO Renewable Energy Standards and Net Metering

C.R.S. § 40-2-124 (2019)

Establishes Colorado’s renewable energy standard, requiring that 30% of retail electricity sales in Colorado for the years 2020 and thereafter be met from qualifying resources, with at least 3% met through distributed generation, including solar PV. This section also establishes Colorado’s net metering program.

State: Colorado Region: Rocky Mountains Type: State Law Categories: Net Metering, Renewable Electricity Goals

CT Certificate of Environmental Compatibility and Public Need

CT Gen. Stat. § 16-50k (2017)

Provides procedure for securing a Certificate of Environmental Compatibility and Public Need from the Connecticut Siting Council for proposed renewable energy projects greater than 1 MW. Solar arrays less than 65 MW in capacity can be approved by a declaratory ruling. The Dept. of Agriculture must represent in writing that a solar array larger than 2 MW in capacity located and located on prime farmland will not “materially affect the status of such land as prime farmland.”

State: Connecticut Region: New England Type: State Law Categories: Farms, Permitting Array Characteristics: Size

CT Connecticut Siting Council

CT Gen. Stat. § 16-50j (2014)

Establishes the Connecticut Siting Council, which issues certificates of environmental compatibility and public need to new electric generating facilities, inluding solar PV greater than 1MW in capacity.

State: Connecticut Region: New England Type: State Law Categories: Permitting Array Characteristics: Size

CT Connecticut Siting Council Regulations

Regs. Conn. State Agencies §§ 16-50j-38 to 16-50j-40

Connecticut Siting Council regulations governing issuance of a Certificate of Environmental Compatibility and Public Need, required for solar installations greater than 1MW in capacity.

State: Connecticut Region: New England Type: State Law Categories: Permitting Array Characteristics: Size

CT Credit to Residential Customers who Generate Electricity

CT Gen. Stat. § 16-243h (2019)

Requires utilities to give a per kilowatt-hour credit to customers that generate electricity from a Class I renewable generation source with a nameplate capacity of 2 MW or less, including solar. Credits carry over month to month until the end of an annualized period, when customers are compensated for excess kilowatt-hours at the utility’s avoided cost rate. Customers with systems less than 10 kW in capacity are exempt from competitive transition assessment and and system benefits charges.

State: Connecticut Region: New England Type: State Law Categories: Energy Compensation, Net Metering Array Characteristics: Size

CT Current Use Taxation

CT Gen. Stat. § 12-63

Provides that the value of farm, forest, and open-space land shall be based upon its current use without regard to neighborhood land use. § 12-81 further exempts equipment whose primary purpose is reduction, control or elimination of air pollution as approved by the Department of Energy and Environmental Protection.

State: Connecticut Region: New England Type: State Law Categories: Current Use Taxation, Farms

CT Current Use Taxation; Classification of Land as Farm Land

CT Gen. Stat. § 12-107(c) (2018)

Allows an owner of land to apply to the local tax assessor for classification as farm land. In deciding whether to classify the land as farm land for tax purposes, the assessor takes into account the acreage of the land, the portion used for farming or agricultural operations, its productivity, gross income derived, equipment used, and extent to which tracts are contiguous.

State: Connecticut Region: New England Type: State Law Categories: Current Use Taxation, Farms

CT Long-term contracts re zero emission generation projects; Solicitation of Class I generation projects; Renewable energy credits

CT Gen. Stat. § 16-244r (2019)

Instructs distribution utilities to solicit long-term contracts with owners or developers of behind-the-meter Class I generation projects less than 1 MW in capacity for purchase of the Renewable Energy Certificates (REC) produced by these projects. Solar arrays less than 1 MW would qualify for a contract.

State: Connecticut Region: New England Type: State Law Categories: Energy Compensation, Renewable Electricity Goals Array Characteristics: Size

CT Renewable Energy and Efficient Energy Finance Program

CT Gen. Stat. § 16-245aa (2014)

Creates a dedicated account within Connecticut’s Clean Energy Fund for grants, investments, loans or other forms of financial assistance for the purchase and installation of renewable energy or efficient energy systems, including solar energy.

State: Connecticut Region: New England Type: State Law Categories: Other

CT Renewable Energy Generation Sources

CT Gen. Stat.§ 16-244v (2014)

Allows submission of proposals for Class I renewables between 1 and 5MW, with an aggregate capacity limit of 10MW per electric distribution company. Preference is given to “proposals that make efficient use of existing sites and supply infrastructure.”

State: Connecticut Region: New England Type: State Law Categories: Permitting, Renewable Electricity Goals Array Characteristics: Location, Size

CT Renewable Energy Portfolio Standards

CT Gen. Stat. § 16-245a (2019)

Establishes Connecticut’s renewable portfolio standard, requiring 40% of electricity distributed by electric utilities to be generated from Class I resources, with an additional 4% generated from Class I or Class II resources. Solar PV is considered a Class I renewable energy source.

State: Connecticut Region: New England Type: State Law Categories: Renewable Electricity Goals

CT Residential Solar Investment Program and Solar Home RECs

CT Gen Stat § 16-245ff (2019)

Directs the Connecticut Green Bank to structure and implement a residential solar investment program to support deployment of 350 megawatts of new residential solar photovoltaic installations located in Connecticut by December 31, 2022 and creates “Solar Home Renewable Energy Credits (SCHRECs)” to represent the environmental attributes of qualifying projects. RECs from projects receiving an incentive under this program are owned by the Green Bank and used to meet utilities’ Renewable Portfolio Standard obligations under the Master Purchase Agreement.

State: Connecticut Region: New England Type: State Law Categories: Renewable Electricity Goals

CT Statutory definitions: "agriculture" and "farming"

CT Gen. Stat. § 1-1 (2019)

Provides statutory definition of “agriculture” and “farming” referred to in other energy statutes.

State: Connecticut Region: New England Type: State Law Categories: Farms

CT Virtual Net Metering

CT Gen. Stat.§ 16-244u (2019)

Provides for virtual net metering for certain customers, including agricultural customers. Defines an “agricultural virtual net metering facility” as a Class I renewable resource operated as part of a business for the purpose of agriculture, on land owned by the agricultural host, and serving the agricultural host and its beneficial accounts.

State: Connecticut Region: New England Type: State Law Categories: Farms, Net Metering

DE Clean Energy Fund

29 Del. Code § 8057 (2018)

Directs the State Energy Office, Department of Natural Resources and Environmental Control, and the Division of the Public Advocate to administer the Green Energy Fund. The goals of the fund include fostering renewable energy technologies, as well as education, advocacy, and creating market incentives. The Fund provides grants and loans for the development of renewable energy in the state.

State: Delaware Region: Mid-Atlantic Type: State Law Categories: Other Tax Incentive

DE Coastal Zone Act

7 Del. Code § 7004 (2017)

Requires permitting for all manufacturing uses in coastal zones. The Secretary of the Department of Natural Resources and Environmental Control, and the State Coastal Zone Industrial Control Board are directed to consider the following factors in permitting: environmental impact, economic effect, aesthetic effect, number of supporting facilities and cumulative impact, effect on neighboring land uses including public access, and county and municipal comprehensive plans for development or conservation.

State: Delaware Region: Mid-Atlantic Type: State Law Categories: Permitting

DE Green Energy Program

7 Code Del. Regs. § 2103

Delaware’s Green Energy Program creates and offers grants through Delaware’s utilities to offset the installed cost of photovoltaic, solar water heating, wind, and geothermal renewable energy technologies. Funds are limited and subject to availability.

State: Delaware Region: Mid-Atlantic Type: Agency Regulation Categories: Other

DE Interconnection Rules

26 Del. C. § 1014(e)(5) (2019)

Requires all generating systems and grid-integrated EVs meet applicable safety and performance standards to ensure net metering customers comply with interconnection tariffs and operateing guidelines. Such interconnection rules are to be developed by individual electric suppliers using the Interstate Renewable Energy Council’s Model interconnection Rules and best practices identified by the U.S. Department of Energy.

State: Delaware Region: Mid-Atlantic Type: State Law Categories: Interconnection, Net Metering

DE Net Energy Metering

26 Del. C. § 1014(d) (2019)

Requires the Public Service Commission and Delaware utilities to offer net metering to certain classes of customers. Most residential customers may enroll arrays up to 25 kW in capacity, while non-residential customers may enroll arrays up to 500 kW or 2 MW depending on the utility territory. To qualify, net metered arrays must be designed to produce no more than 110% of the host customer’s expected aggregate electrical consumption, based on the actual electrical usage over the prior 2 years. The net metering statute specifically defines “farm customers,” (as described in § 902(3) of Title 3), who may enroll arrays up to 100 kW or apply for a waiver to enroll a larger system if needed to meet the farm’s electric demand. The program also provides for “community” net metered facilities.

State: Delaware Region: Mid-Atlantic Type: State Law Categories: Energy Compensation, Farms, Net Metering Array Characteristics: Size

DE Net Energy Metering

26 Del. Admin. C. § 3001-15.0 to 15.7 (2019)

Delaware regulations governing administration of the state’s net metering program. It specifies that a utility may cease enrolling new customers if aggregate net metered capacity exceeds 5% of the utility’s total electric supply. With respect to rate structure and monthly charges, net metered customers are charged rates identical to traditional customers, but may not be charged any stand-by fees or similar charges. The regulations specify that customers retain ownership of all associated Renewable Energy Certificates, unless the customer has relinquished ownership by contractual agreement with a third party.

State: Delaware Region: Mid-Atlantic Type: State Law Categories: Energy Compensation, Farms, Net Metering Array Characteristics: Size

DE Renewable Energy Portfolio Standards

26 Del. C. §§ 351-364 (2005)

Creates the Delaware Renewable Energy Portfolio standard, providing an escalating requirement for minimum percentages from eligible renewable energy resources, reaching 25% by 2025. § 354 specifically provides a solar photovoltaic carve-out, reaching 3.5% by 2025. Creates rights to generate and transfer RECs and SRECs, and provides mechanisms governing renewable energy tracking, trading, and making alternative compliance payments.

State: Delaware Region: Mid-Atlantic Type: State Law Categories: Renewable Electricity Goals

DE Solar Access Law

25 Del. Code § 318 (2019)

Declares any covenant, restriction, or condition in a deed which affects transfer or sale of real property which effectively prohibits or unreasonably restricts installation of roof-mounted solar energy systems to be void and unenforceable. Requires owners to notify relevant homeowners associations, maintenance corporations, and neighbors whose property is within 150 feet of the owner’s property line.

State: Delaware Region: Mid-Atlantic Type: State Law Categories: Solar Access Array Characteristics: Location

DE Valuation of Agricultural, Horticultural, and Forest Use Land

9 Del. C. §§ 8328 – 8337 (1999)

Delaware’s “Current Use” statute allows land which is actively devoted to agricultural, horticultural or forest use to be taxed at use-value. To be eligible, land must have been devoted to the specified use for at least 2 years immediately preceding the relevant tax year. When more than 10 acres is enrolled, gross sales from the land use must average $1,000 per year, and when less than 10 acres is enrolled, gross sales from the land use must averaged $10,000 per year. Enrolled land includes land under barns, greenhouses and similar structures, as well as land under waterways, but excludes land under and used in connection with the farmhouse. A state Farmland Evaluation Advisory Committee is established to determine land values.

State: Delaware Region: Mid-Atlantic Type: State Law Categories: Current Use Taxation, Farms

FL Current Use Taxation

Fl. Const. Art. 7 § 4(a)

Florida’s Constitution provides that agricultural land be assessed solely on the basis of character or use. FL Stat. Ann. § 193.461 provides that in assessing renewable energy devices, 80% of the just value of the property attributable to the renewable energy source may not be considered.

State: Florida Region: Gulf Coast Type: State Law Categories: Current Use Taxation, Farms

FL Interconnection and Net Metering of Customer-Owned Renewable Generation

Fla. Admin. Code r. 25-6.065

Allows net metering of customer-owned renewable generation with a gross power rating that: (1) does not exceed 90% of the customer’s utility distribution service rating; and (2) falls within one of the following ranges: Tier 1 — 10 kW or less; Tier 2 — greater than 10 kW and less than or equal to 100 kW; or Tier 3 — greater than 100 kW and less than or equal to 2 MW. It further requires that each investor-owned utility file a Standard Interconnection Agreement for expedited interconnection of customer-owned renewable generation up to 2 MW.

State: Florida Region: Gulf Coast Type: State Law Categories: Energy Compensation, Interconnection, Net Metering Array Characteristics: Size

GA Current Use Taxation

GA Code § 48-5-7.1 (2019)

Creates preferential taxation for agricultural land. Land must be devoted to bona fide agricultural use, and if family owned, the farm must derive 80% of income from Georgia agriculture. Preferential designation requires a 10 year commitment to agricultural purposes. § 48-5-7.4 permits a portion of land to be used for solar electricity generation, but that portion is disqualified from preferential assessment.

State: Georgia Region: Gulf Coast Type: State Law Categories: Current Use Taxation, Farms

HI Current Use Taxation

HI Rev. Stat. § 205-46 (2021)

Directs state and county governments to created incentive programs to protect and promote agricultural use on agricultural lands. These incentives include property tax assessment based on agricultural use values. § 205-44 specifically denotes energy production as a traditional Hawaiian agricultural use.

State: Hawaii Region: Pacific West Type: State Law Categories: Current Use Taxation, Farms

HI Energy Efficiency Portfolio Standards

HI Rev Stat § 269-96 (2019)

Establishes Hawaii’s energy-efficiency portfolio standard, with a State goal of 4,300 GWh of electricity use reduction statewide by 2030 with 5-year interim goals for electricity reduction started in 2015. Off-set technologies used include, solar water heating and seawater air-condition distribute cooling systems. The commission may establish penalties or incentives based on the performance of the standards set.

State: Hawaii Region: Pacific West Type: State Law Categories: Renewable Electricity Goals

HI Income Tax Credits: Renewable Energy Technologies

HI Rev Stat § 235-12.5 (2019)

Defines the State’s tax credit for individual or corporate taxpayers. The tax credit can be claimed for 35% of the cost of the solar array or above $5000 per system for a single-family residential property, $350 per unit per system for multi-family residential property, and $500,000 per system for commercial property. The tax credit may be claimed for every eligible renewable energy technology system that is installed and placed in service in the State by a taxpayer during the taxable year.

State: Hawaii Region: Pacific West Type: State Law Categories: Other Tax Incentive

HI Renewable Energy Standard

HI Rev. Stat. §§ 269-91:96 (2015)

Establishes Hawaii’s Renewable Portfolio Standard, requiring each electric utility to provide the following percentages of net electricity sales to come from renewable sources by a certain date: (1) 10% by 2010, (2) 15% by 2015, (3) 30% by 2020, (4) 40% by 2030, (5) 70% by 2040, and (6) 100% by 2045.

State: Hawaii Region: Pacific West Type: State Law Categories: Renewable Electricity Goals

HI Renewable Portfolio Standards

HI Rev Stat § 269-92 (2019)

Establishes Hawaii’s renewable portfolio standard, requiring each electric utility company that sells electricity for consumption in the State meet renewable energy standards of 30% by 2020, 40% by 2030, 70% by 2040, and 100% by 2045. If the public utility commission identifies that the electric utility failed to meet the renewable portfolio standard, the utility shall be subject to penalties set by the public utility commission.

State: Hawaii Region: Pacific West Type: State Law Categories: Renewable Electricity Goals

IA Alternate Energy Production Facilities

I.C.A. §§ 476.41-.48 (2019)

Requires utilities to either (1) own alternate energy production facilities or small hydro facilities located in Iowa, or (2) enter into long-term contracts to purchase or wheel electricity from alternate energy production facilities or small hydro facilities located in the utility’s service area. Establishes a program capacity cap of 105MW, to be divided among utilities.

State: Iowa Region: Plains Type: State Law Categories: Energy Compensation, Renewable Electricity Goals

IA Current Use Taxation

IA Stat. § 426 (2020)

Creates tax credit system for agricultural land. If the tax assessed is in excess of $5.40 per thousand dollars of assessed value, the auditor shall multiply the tax levy which is in excess of five dollars and forty cents per thousand dollars of assessed value by the total taxable value of the agricultural land entitled to credit, and certify that amount to the department of revenue. Buildings and structures do not qualify for this credit. § 425 provides a similar credit for homesteads.

State: Iowa Region: Plains Type: State Law Categories: Current Use Taxation, Farms

ID Current Use Taxation

ID Code § 63-604 (2021)

Creates current use valuation for agricultural land. Farmhouses and structures are included in the assessment. Land must be at least 5 acres, or meet additional income and years of production requirements.

State: Idaho Region: Rocky Mountains Type: State Law Categories: Current Use Taxation, Farms

IL Current Use Taxation

35 IL Comp. Stat. § 200/10-115 (2013)

Directs the Department of Revenue to provide valuations for farmland to each county, on the basis of gross income, production costs, and net returns to land. § 200/10-10 permits preferential valuation of solar energy systems on any property, so long as the energy system is used in total or part as a means of utilizing solar energy improvements.

State: Illinois Region: Great Lakes Type: State Law Categories: Current Use Taxation, Farms

IN Current Use Taxation

IN Code § 6-1.1-4-4.5 (2018)

Directs the Department of local government finance to establish a system for adjusting the assessed value for real property, including a preferential treatment of agricultural land with respect to a 6 year average market value calculation.

State: Indiana Region: Great Lakes Type: State Law Categories: Current Use Taxation, Farms

IN Deduction for Solar Powered Devices

IC § 6-1.1-12-26.1 (2012)

Exempts certain solar installations from real or personal property tax assessments if the array is compensated under the state’s net metering or feed-in tariffs for solar energy, or if the array primarily serves an on-site electric load.

State: Indiana Region: Great Lakes Type: State Law Categories: Other Tax Incentive

KS Current Use Taxation

KS Stat. § 7-1439(b)(1)(B) (2016)

Provides that land devoted to agricultural use and amendments thereto shall be valued at 30% market value for the purposes of taxation. § 79-1476 further spells out the manner in which the assessor should find the value of agricultural land based on its current usage.

State: Kansas Region: Plains Type: State Law Categories: Current Use Taxation, Farms

KS Renewable Energy Property Tax Exemption

KS Stat. § 79-201(11) (2015)

Provides that all property used predominately to generate renewable electricity shall be exempt from property tax. Requires timely filing for exemption. Exemption is in effect for 10 years following the taxable year in which construction and installation is complete.

State: Kansas Region: Plains Type: State Law Categories: Other Tax Incentive

KY Current Use Taxation

KY Rev. Stat. § 132.450 (2020)

Creates current use valuation for agricultural land. Farmhouses are excluded but other buildings and improvements for the purposes of agricultural production are included. Must be at least 10 contiguous acres of crop/livestock production, or 5 acres of horticultural production.

State: Kentucky Region: Southeast Type: State Law Categories: Current Use Taxation, Farms

LA Current Use Taxation

LA Rev. Stat. §§ 47:2301-2309 (2020)

Provides that use value for all agricultural lands shall be determined by the the highest use of such land for agricultural purposes. Must be at least 3 acres or show an income of at least $2,000 income from agricultural activities in the 4 preceding years. § 3:4751 defines agricultural use to include any practices incident to or in conjunction with farming operations. The state constitution additionally provides that agricultural land shall be assessed at 10% of use value rather than fair market value.

State: Louisiana Region: Gulf Coast Type: State Law Categories: Current Use Taxation, Farms

LA Net Energy Metering

LSA-R.S. § 51:3063 (2008)

Requires electric utilities that offers residential or commercial electrical service to allow net energy metering facilities to be interconnected and instructs the Louisiana Public Service Commission to establish appropriate rates, terms, and conditions for net energy metering contracts.

State: Louisiana Region: Gulf Coast Type: State Law Categories: Energy Compensation, Net Metering

MA Act Driving Clean Energy and Offshore Wind

MA H.5060 (2022)

This act allows agricultural and horticultural land to be used to site solar panels and establishes a commission to study the deployment of these “dual use sites” while minimizing ecosystem and agricultural impacts. It establishes a commission to investigate and make recommendations on removing barriers to agrivoltaic project development.

State: Massachusetts Region: New England Type: State Law Categories: Agrivoltaics Array Characteristics: Design

MA Agricultural Solar Tariff Generation Unit Guideline (MA SMART)

EOEEA, DOER, DAR (April 26, 2018)

Provides guidance regarding the manner in which a solar photovoltaic facility may qualify as an Agricultural Solar Tariff Generation Unit (“ASTGU”) under the Department of Energy Resource’s Solar Massachusetts Renewable Target (SMART) Program. Outlines design parameters, operational, and reporting requirements for AGSTUs, as well as procedures for waiving certain conditions.

State: Massachusetts Region: New England Type: Agency Guidance Categories: Agrivoltaics, Energy Compensation, Farms

MA Application Process and Base Compensation Rate Guidelines

EOEEA, DOER (Updated Jan. 18, 2019)

This Guideline provides information regarding the size of Capacity Blocks, Base Compensation Rates, and Compensation Rate Adders under the SMART Program, as those terms are defined in 225 CMR 20.02. It provides stakeholders with information on the amount of capacity available in each Capacity Block and the value of Base Compensation Rates for Solar Tariff Generation Units that are qualified within a particular Capacity Block. It explains these values for each specific Distribution Company and Generation Unit category. It also provides information on the value of Compensation Rate Adders under the SMART Program by type and adder tranche.

State: Massachusetts Region: New England Type: State Law Categories: Energy Compensation Array Characteristics: Location, Size

MA Assessment and Taxation of Agricultural and Horticultural Land

M.G.L. 61A §§ 1-24 (2016)

The Massachusetts “current use,” or Ch. 61A Program, provides for the taxation of land in agricultural or horticultural use at its use value, rather than market value. Solar energy systems are permitted on enrolled land when the land is used for agricultural or horticultural purposes and simultaneously used to site a renewable energy generating source that primarily serves the farm and generates not more than 125% of the farm’s electric needs.

State: Massachusetts Region: New England Type: State Law Categories: Agrivoltaics, Current Use Taxation, Farms

MA Competitively Solicited Long-term Contracts for Clean Energy

220 CMR 24.00

By April 1, 2017, all distribution companies were required to jointly and competitively solicit proposals for new clean energy generation and enter into cost-effective long-term contracts (15-20 years) for approximately 9,450,000 megawatt-hours of electricity annually. This obligation was additional to RPS obligations, but could be used to help meet RPS obligations.

State: Massachusetts Region: New England Type: State Law Categories: Energy Compensation, Renewable Electricity Goals

MA Competitively Solicited Long-term Contracts for Renewable Energy

220 CMR 21.00

Required distribution utilities to conduct at least two joint or individual solicitations for long-term (10-20 years) contract proposals from new renewable energy developers between Jan. 1, 2013 and Dec. 31, 2016. This obligation was additional to Renewable Portfolio Standard obligations, but could be used to help meet Renewable Portfolio Standard obligations.

State: Massachusetts Region: New England Type: State Law Categories: Energy Compensation, Renewable Electricity Goals

MA Green Communities Program

M.G.L. 25A § 10 (2016)

Creates the Massachusetts Green Communities Program, which makes up to $20M of total funding and technical assistance for renewable energy and energy efficiency available to municipalities if 5 criteria are met. Municipalities must agree to reduce municipal energy consumption by 20% over 5 years, pass as-of-right renewable energy zoning ordinances, establish an expedited (1-year) permitting process for renewable energy, consider use of fuel efficient vehicles, and adopt the MA stretch building code for energy efficiency to qualify.

State: Massachusetts Region: New England Type: State Law Categories: Governance, Permitting

MA Guideline on Establishing SMART Compensation Rates

EOEEA, DOER (April 18, 2019)

Clarifies that there are two situations under which the Compensation Rate of a Solar Tariff Generation Unit (STGU) may be manually set: (1) a blended rate may be used for multiple STGUSs qualifying for different Compensation Rates that are being interconnected behind the same retail meter, and (2) if more than one standalone STGU is qualified on one parcel or across contiguous parcels and the combined capacity of the STGUs does not exceed 5 MW AC, the Base Compensation Rate is established using the total combined capacity of the STGUs.

State: Massachusetts Region: New England Type: State Law Categories: Energy Compensation

MA Guideline Regarding Low Income Generation Units

EOEEA, DOER (April 26, 2018)

Provides information regarding qualification as a low-income project under the Massachusetts SMART program. Qualification may be available for a Solar Tariff Generation Unit and/or the real property to which the Unit provides 100% of the electricity or net metering credits it generates.

State: Massachusetts Region: New England Type: State Law Categories: Energy Compensation

MA Guideline Regarding the Definition of "Brownfield"

EOEEA, DOER, DEP (April 26, 2018)

Provides guidance regarding the manner in which a property may qualify as a “Brownfield” under the Department of Energy Resource’s SMART Program. A determination as to whether a project is located on a Brownfield is made by the Department, in consultation with MassDEP. The final determination as to whether the regulatory definition of Brownfield is satisfied is made in the Statement of Qualification Application process pursuant to 225 CMR 20.00.

State: Massachusetts Region: New England Type: Agency Guidance Categories: Energy Compensation Array Characteristics: Location

MA Model Zoning for the Regulation of Solar Energy Systems

MA Department of Energy Resources (2014)

Model Solar Zoning Bylaw developed by the Massachusetts Division of Green Communities for adoption by municipalities. It defines solar arrays as roof- or ground-mounted and small-scale (up to 1,750 sq. ft of surface area), medium-scale (between 1,750 and 50, 000 sq. ft.), and large-scale (more than 50,000 sq. ft.). It recommends: “In regard to farm properties, rooftops are preferable. If roof space is inadequate nonproductive, non-arable agricultural land is the second choice. Should this also prove infeasible or inadequate a dual use of land design concept could preserve productive farmland by continuing crop production underneath high-mounted and well spaced panels. Finally, if none of these are feasible or they are inadequate the least productive land should be used first to minimize the loss of productive food/crop land.”

State: Massachusetts Region: New England Type: State Law Categories: Farms, Permitting Array Characteristics: Location, Size

MA Neighborhood Net Metering Facilities

M.G.L. 164 § 140 (2008)

Provides a process for the election of “neighborhood net metering,” under which excess per-kilowatt-hour net metering credits can be shared between customers having an ownership interest in the facility, if they reside in the same neighborhood and are served by the same distribution company.

State: Massachusetts Region: New England Type: State Law Categories: Energy Compensation, Net Metering

MA Net Metering

M.G.L. 164 §§ 138-139 (2016)

Establishes the Massachusetts net metering program, which allows enrollment of solar arrays up to 2 MW in capacity for private facilities and 10 MW for public facilities. Facilities less than 10 kW on a single-phase circuit or 25 kW on a 3-phase circuit are exempt from the aggregate 7% private cap and 8% public cap allocated between distribution companies. Per kilowatt-hour net metering credit values vary based on system type. The statute defines an “agricultural net metering facility” as up to 2 MW in capacity, operated as part of an agricultural business, located on land owned or controlled by the agricultural business, and used to provide energy to metered accounts of the business. Certain solar net metering facilities generate market net metering credits equal to 60% of the net excess kilowatt hours produced, rather than standard net metering credits.

State: Massachusetts Region: New England Type: State Law Categories: Energy Compensation, Farms, Net Metering Array Characteristics: Size

MA Net Metering Regulations

220 CMR 18.00

DPU regulations establishing the responsibility of distribution companies to customers and the calculation and allocation of net-metering credits. Massachusetts does not distinguish between standard net metering and “virtual” or “group” net-metering.

State: Massachusetts Region: New England Type: State Law Categories: Energy Compensation, Net Metering

MA Qualifying Facilities and On-site Generating Facilities

220 CMR 8.00

Governs the rates, terms and conditions, and payments for sales of electricity between distribution companies and qualifying facilities up to 80MW in capacity or on-site generating facilities of 60kW in capacity or less. Includes specific conditions for interconnection, metering, and payments to eligible systems. Rate calculations and customer charges differ for systems 60kW or less, systems between 60kW and 1MW, and systems 1MW or greater. Implements the provisions of the Public Utility Regulatory Policies Act of 1978 (PURPA), Title II, Sections 201 and 210, and regulations promulgated by the Federal Energy Regulatory Commission in 18 C.F.R. 292.

State: Massachusetts Region: New England Type: Agency Regulation Categories: Energy Compensation Array Characteristics: Size

MA SMART Land Use and Siting Guideline

EOEEA, DOER (April 26, 2018)

The SMART Program incorporates land use and siting criteria into the design of the program. When siting a Solar Tariff Generation Unit (STGU), multiple site characteristics must be taken into account, including: zoning, existing use and development, site characteristics such as natural resources and topography, STGU design, STGU size, and STGUs sited on the same or contiguous parcels. This guidance sets out Category 1, Category 2, and Category 3 land uses, identifies ineligible land uses, describes the “greenfield subtractor,” and addresses project segmentation.

State: Massachusetts Region: New England Type: Agency Guidance Categories: Energy Compensation Array Characteristics: Location, Design, Size

MA Solar Massachusetts Renewable Target (SMART) Program

225 CMR 20

The SMART program is a declining block program in which incentive levels decline by prescribed amounts over up to eight blocks per Electric Distribution Company (EDC) territory, with set-asides for small projects (≤ 25 kW AC) in each block. SMART has rate adders and subtractors that change the rate if features such as Energy Storage, Community Solar, or various location-based installations are proposed. Fixed rates are paid to the PV system owner for either 10 years (for ≤ 25 kW AC) or for 20 years (for >25 kW AC).The compensation structure is different for behind-the-meter and standalone systems and can vary depending whether the system is metered through Net Metering Tariffs, Qualifying Facility Tariffs, or the Alternative On-Bill Credit mechanism (via SMART Tariffs). There are specific procedures for issuing payments to generators, metering, and enrollment, and the incentive is paid directly by the EDC to the system owner, following the approval by the Solar Program Administrator. Agricultural Solar Tariff Generation Units sited on farmland and designed as agrivoltaic or dual use systems are eligible for a rate adder.

State: Massachusetts Region: New England Type: State Law Categories: Agrivoltaics, Energy Compensation, Farms Array Characteristics: Location, Design, Size

MA Zoning Enabling Act

M.G.L. 40A § 17 (2016)

The Massachusetts Zoning Act sets limits on municipal zoning authority. It mandates that “no zoning ordinance or by-law shall prohibit or unreasonably regulate the installation of solar energy systems or the building of structures that facilitate the collection of solar energy, except where necessary to protect the public health, safety or welfare.”

State: Massachusetts Region: New England Type: State Law Categories: Governance

MD Agricultural Land Transfer Tax

COMAR 18.05.01.01 to .06

Sets out criteria for collection of the Agricultural Land Transfer Tax when land enrolled in the Agriculural Use Assessment is no longer eligible for enrollment due to change of use, or transfer or sale of the land.

State: Maryland Region: Mid-Atlantic Type: State Law Categories: Current Use Taxation, Farms

MD Agricultural Land Transfer Tax

Md. Code Ann., Tax–Prop. §§ 13-301 to 13-308 (2019)

Establishes the Agricultural Land Transfer Tax, which may be collected when land enrolled in the Agriculural Use Assessment is no longer eligible for enrollment due to change of use, or transfer or sale of the land.

State: Maryland Region: Mid-Atlantic Type: State Law Categories: Current Use Taxation, Farms

MD Agricultural Use Assessments

COMAR 18.02.03.01 to .08

Regulations implementing the Maryland Agricultural Use Assessment. To enroll, farmland parcels must be larger than three acres unless certain criteria are met, and woodland parcels must be 5 acres to qualify. Residential uses such as farm houses and tenant houses are excluded from the assessment area and assessed at a residential property tax rate.

State: Maryland Region: Mid-Atlantic Type: State Law Categories: Current Use Taxation, Farms

MD Agricultural Use Assessments

Md. Code Ann., Tax–Prop. § 8-209 (2019)

Establishes the Maryland Agricultural Use Assessment. To enroll, farmland parcels must be larger than three acres unless certain criteria are met, and woodland parcels must be 5 acres to qualify. Residential uses such as farm houses and tenant houses are excluded from the assessment area and assessed at a residential property tax rate.

State: Maryland Region: Mid-Atlantic Type: State Law Categories: Current Use Taxation, Farms

MD Interconnection Agreement for Installation of Solar Electric Generating Facility

MD Pub. Util. Code § 7-306.1 (2018)

Requires customer-generators to submit application for interconnection of solar electric generating facility with the electric company’s distribution facilities prior to installation of the solar electric generation facility. Requires electric generation company to timely process interconnection application and installation but for showing good cause.

State: Maryland Region: Mid-Atlantic Type: State Law Categories: Interconnection

MD Net Energy Metering

COMAR 20.50.10.01 to 10.08

Regulations implementing Maryland’s net metering program, which allows systems up to 2 MW in capacity, so long as the system is limited to the capacity needed to meet 200% of annual baseline customer electricity usage. The net metering program capacity cap is 1,500 MW. Maryland allows meter aggregation for agricultural customers, non-profit organizations, and municipal governments or their affiliates.

State: Maryland Region: Mid-Atlantic Type: State Law Categories: Energy Compensation, Farms, Net Metering

MD Net Energy Metering

Md. Code, Pub. Util. § 7-306(d) to (g) (2019)

Establishes Maryland’s net metering program, allowing systems up to 2 MW in capacity, so long as the system is limited to the capacity needed to meet 200% of annual baseline customer electricity usage. The net metering program capacity cap is 1,500 MW. Maryland allows meter aggregation for agricultural customers, non-profit organizations, and municipal governments or their affiliates.

State: Maryland Region: Mid-Atlantic Type: State Law Categories: Energy Compensation, Farms, Net Metering Array Characteristics: Size

MD Property Tax Exemptions for Community Solar Agrivoltaics

MD HB1039 (2022)

This act establishes that community solar generating systems are exempt from county and municipal property tax when (1) at least 50% of the generated energy is provided to low-moderate income customers at a discount of at least 20% less than local utility electric rates and (2) is either used for agrivoltaics or located on a rooftop, brownfield, landfill, or clean fill. It also directs the MD Department of Assessments and Taxation to establish regulatory criteria to determine if land appearing to be actively used for farm or agricultural purposes: (i) is actually used for farm or agricultural purposes; and (ii) qualifies for assessment. The criteria shall include: “(i) the zoning of the land; (ii) the present and past use of the land including land under the Soil Bank Program of the United States; (iii) the productivity of the land, including timberlands and reforested lands; and (iv) the gross income that is derived from the agricultural activity.”

It further directs the Maryland Energy Administration shall study the effectiveness of the tax incentives on encouraging community solar energy generating systems to be installed on rooftops, brownfields, landfills, and clean fills and used for agrivoltaics.

State: Maryland Region: Mid-Atlantic Type: State Law Categories: Agrivoltaics, Current Use Taxation, Farms Array Characteristics: Design

MD Renewable Energy Portfolio Standard

Md. Code Pub. Util. §§ 7-701 - 7-714 (2021)

Directs the Public Utility Commission to implement a renewable energy portfolio standard which escalates to 50% by 2030, with a specific solar energy carve-out reaching 14.5% by 2030. Creates the right to generate and transfer RECs, and directs the Commission to establish and maintain a REC trading system.

State: Maryland Region: Mid-Atlantic Type: State Law Categories: Renewable Electricity Goals

MD Solar Easement Law

MD Code Real Prop. § 2-119 (2008)

Prohibits unreasonable land use restrictions which impose limitations on installation of solar collector systems on the roof and exterior walls of improvements, and creates a solar easement. Solar easements must include dimensions of the easement, restrictions on vegetation and structures, and terms under which the easement may be revised or terminated. Solar easements must be recorded in the land records of the relevant county.

State: Maryland Region: Mid-Atlantic Type: State Law Categories: Solar Easement Array Characteristics: Location

MD State Permitting Process

MD Pub. Util. Code §§ 7-207 - 7-207.2 (2013)

Requires applicants to obtain a certificate of public convenience and necessity from the PUC for construction of a generating station or qualified generator lead line. §7-207.1 applicants are exempted from the certificate requirement. § 7-207.1 projects have capacities that do not exceed 70 MW for on-site generated electricity, or does not exceed 25 MW with at least 10% consumed on site. Exported electricity must be sold only on the wholesale market. Applications must be made in writing on a form adopted by the commission, be verified, and contain information regarding proof of compliance with system requirements, and a copy of an interconnection agreement with the local electric company.

State: Maryland Region: Mid-Atlantic Type: State Law Categories: Governance, Permitting Array Characteristics: Size

ME Current Use Taxation

36 ME Rev. Stat. § 1105 et seq. (2017)

Provides that the tax assessor shall establish valuation of farmland per acre based on current use value for agricultural purposes, without reflecting development or market value purposes. Must be 5 contiguous acres and a gross farm income of $2,000/year during 3 of the last 5 years.

State: Maine Region: New England Type: State Law Categories: Current Use Taxation, Farms

ME Customer Net-Energy Billing

65-407 CMR ch. 313 (2019)

Defines the State’s rules surrounding Net-Energy Billing. In Investor Owned Utility territories, installations of up to 5 MW in capacity qualify for net-energy billing. In consumer-owned utility territories, installations up to 100 kW may qualify unless the utility elects to allow systems up to 5 MW. Customers receive either a “net energy billing-kilowatt-hour credit” or a “net energy billing-tariff rate” as compensation for excess generation.

State: Maine Region: New England Type: State Law Categories: Energy Compensation, Net Metering Array Characteristics: Size

ME Net Energy Billing

35-A M.R.S.A. §3209-A (2019)

Establishes Maine’s Net Energy Billing program, which allows up distribution utility customers to be compensated for customer-sited distributed energy resources with a nameplate capacity of less than 5 MW. Up to 10 meters may share energy from an eligible array.

State: Maine Region: New England Type: State Law Categories: Energy Compensation, Net Metering

ME Solar Access Law

30-A M.R.S.A. 187, § 4405 (1989)

Enables municipalities to protect access to direct sunlight for solar arrays when creating subdivision regulations.

State: Maine Region: New England Type: State Law Categories: Governance, Solar Access

ME Solar Energy Devices; Ordinances

30-A M.R.S.A. § 3013 (2009)

Requires that any “municipal ordinance, bylaw or regulation adopted after September 30, 2009 that directly regulates the installation or use of solar energy devices on residential property must comply with the requirements of Title 33, chapter 28-A.” This ensures that ordinances, deeds, and HOA agreements do not prohibit residential-scale solar and defines certain reasonable restrictions for solar.

State: Maine Region: New England Type: State Law Categories: Governance, Solar Access

ME Solar Rights

33 M.R.S.A. § 1423 (2009)

Ensures that ordinances, deeds, and HOA agreements do not prohibit residential-scale solar and defines certain reasonable restrictions for solar, including: public health and safety; preventing damage to buildings from damage; historic or aesthetic values, when an alternative of reasonably comparable cost and convenience is available; or protection of shorelands under shoreland zoning provisions.

State: Maine Region: New England Type: State Law Categories: Governance, Solar Access

MI Clean and Renewable Energy and Energy Waste Reduction Act

Mich. Comp. Laws § 460.1001 & 1028 et seq. (2017)

The Act is meant to diversify the resources used to reliably meet the energy needs of consumers in the energy market. It is also meant to improve the state’s energy security. All Renewable Energy Credits (RECs) are contributed towards electric or natural gas providers renewable portfolio standards and their goals, which legally counts for their 15% standard for 2021. Amended in 2016 by SB 438.

State: Michigan Region: Great Lakes Type: State Law Categories: Energy Compensation, Renewable Electricity Goals

MI Clean and Renewable Energy and Energy Waste Reduction Act

Mich. Comp. Laws §§ 460.1001 et seq. (2017)

Sets a goal for 35% of the state’s electric needs to be met through a combination of energy waste reduction and renewable energy by 2025, and provides additional credit toward meeting this goal for electricity generated from solar energy, among other incentives.

State: Michigan Region: Great Lakes Type: State Law Categories: Renewable Electricity Goals

MI Current Use Taxation

MI Comp. L. § 324.36109 et seq. (2020)

Provides that owner of farmland and related buildings subject development restrictions or conservation easements are eligible to claim a credit against state income tax liability for the amount by which property taxes exceed 3.5% of household income. For farms between 5-40 acres, more than 51% of the land must be actively used and annual gross income must be $200 per acre of tillable land. For farms more than 40 acres, at least 51% of land must be in active agricultural use. Speciality farms must have a gross annual income of $2,000. The Department of Agriculture and Rural Development issued a policy allowing for commercial solar panel development on agricultural lands without risking farmland designation.

State: Michigan Region: Great Lakes Type: State Law Categories: Current Use Taxation, Farms

MI Renewable Energy Credits (RECs)

Mich. Comp. Laws § 460.1179 (2017)

Requires that by 2025, electric companies that make sales to 25,000 consumers must obtain 8% of their electrical capacity must come community-based renewable energy projects. Amended in 2016 by SB 438.
In 2019, a WTO ruled against Michigan’s renewable energy program (among others) because it provides advantages for the use of domestic products, which amounts to less favorable treatment for like imported products. The ruling is currently on appeal.

State: Michigan Region: Great Lakes Type: State Law Categories: Renewable Electricity Goals

MN Current Use Taxation

MN Stat. § 273.13 Subd. 23 (2020)

Creates preferential taxation for agricultural land as well as the homestead. The farmhouse and surround acre are taxed at 1-1.25% market value, whereas the agricultural land is taxed at .5-1% market value. At least 10 acres are required to enroll. § 273.1384 further creates an agricultural homestead market value credit with a maximum of $490. Rule 7850.440 provides that no electric power generating plant site will be permitted if it includes more than .5 acres of prime farmland per megawatt of net generative capacity, unless there is no feasible and prudent alternative.

State: Minnesota Region: Great Lakes Type: State Law Categories: Current Use Taxation, Farms

MO Current Use Taxation

MO Rev. Stat. § 137.017 (2019)

Creates current use taxation for agricultural property based on the value of such land for agricultural use. This includes buildings and structures customarily associated with farming per § 137.016. The assessor is directed in § 137.021 to consider soil surveys, flood protection, government regulation, estates held, production costs, yields, and other relevant information.

State: Missouri Region: Plains Type: State Law Categories: Current Use Taxation, Farms

MS Current Use Taxation

MS Code § 27-35-50 (2019)

Creates current use valuation for agricultural land based on its use, soil type, productivity, and other criteria set forth by the Department of Revenue.

State: Mississippi Region: Gulf Coast Type: State Law Categories: Current Use Taxation, Farms

MT Current Use Taxation

MT Code Ann. § 15-7-201 et seq. (2020)

Provides that the department of Revenue shall consider only indicia of value which agricultural land has for agricultural use. At least 160 are required to enroll. Over half the owner’s Montana gross income must be derived from farming, with a minimum of $1,500. Area of land under improvements, including residential improvements, are valued with the highest productive value and production capacity of agricultural land.

State: Montana Region: Rocky Mountains Type: State Law Categories: Current Use Taxation, Farms

NC Current Use Taxation

NC Gen. Stat. §§ 105-277.2 - 277.7 (2013)

Creates Use-Value Advisory Board under supervision of the Agricultural Extension Service of North Carolina State University. Tasks the board with submitting annual use-value manuals to the Department of Revenue. Permits taxation on basis of present use if timely and proper applications filed. Imposes deferred taxes that would have been imposed in absence of classification as a lien on the property, payable if the property loses eligibility.

State: North Carolina Region: Southeast Type: State Law Categories: Current Use Taxation, Farms

NC Distributed Resources Access Act

N.C.G.S.A. §§ 62-126.1, et. seq. (2017)

Provides for customer-sited solar arrays limited to a capacity of (i) not more than the lesser of 1,000 kW or 100% of contract demand if a nonresidential customer or (ii) not more than 20 kW or 100% of estimated electrical demand if a residential customer. Systems must be intended only to offset no more than 100% of the customer generator lessee’s own retail electrical consumption on site. It instructs public utilities to file net metering rates for Commission approval. Sets a limit on the total installed capacity of all solar energy facilities on an offering utility’s system that are leased pursuant to the Act shall not exceed 1% of the previous five-year average of the North Carolina retail contribution to the offering utility’s coincident retail peak demand. Confirms Commission jurisdiction over electric generator-lessors.

State: North Carolina Region: Southeast Type: State Law Categories: Energy Compensation, Net Metering Array Characteristics: Size

ND Current Use Taxation

ND Cent. Code §§ 57-02-27 (2015)

Defines agricultural value as the capitalized average annual gross return, determined by rents, estimated property taxes, crop marketing expenses, and income. Average annual gross return is determined by the department of agribusiness and applied economics of North Dakota Statue University. These figures are used by county assessors to determine the relative value of agricultural lands. The Office of the State Tax Commissioner provides further guidance exempting farm buildings and residences from taxation.

State: North Dakota Region: Plains Type: State Law Categories: Current Use Taxation, Farms

NE Current Use Taxation

NE Rev. Stat. § 77-1343 et seq. (2009)

Provides special valuation for agricultural land based on value of the land for current uses without regard to the value the land would have for other uses. Properties under 5 acres must submit additional information documenting profits and losses. Property must be located outside of corporate boundaries of any city or town unless protected by conservation easement. § 77-201 provides that agricultural land subject to special valuation shall be taxed at 75% of that valuation.

State: Nebraska Region: Plains Type: State Law Categories: Current Use Taxation, Farms

NH Current Use Taxation

NH Rev. Stat. § 79-A:1 et seq. (1996)

Creates current use taxation for open space land to prevent loss of open space due to property taxation, based on land valuation assessed at its current use. Creates Current Use Advisory Board and tasks the board with creating appraisal guidelines. Permits local government to further regulate farm structures and land beneath them. Must enroll 10 acres, or show $2,500 annual income if less than 10 acres.

State: New Hampshire Region: New England Type: State Law Categories: Current Use Taxation, Farms

NH Electric Renewable Portfolio Standard

N.H. Rev. Stat. §§ 362-F:1, et. seq. (2019)

Sets out the state’s renewable portfolio standard, requiring utilities to meet their load with 25.2% renewable electricity by 2025. New Hampshire’s RPS includes a “carve out” of 0.7% for new Solar PV, which is classified as a Class II resource.

State: New Hampshire Region: New England Type: State Law Categories: Renewable Electricity Goals

NH Model Solar Zoning Ordinance

NHSEA (April 2018)

Model solar zoning ordinance available to assist municipalities in NH with establishing local solar development regulations. Discusses solar development in diverse zones including low-density residential agricultural, high density village zoning, commercial and industrial zones.

State: New Hampshire Region: New England Type: Model Law Categories: Governance, Permitting Array Characteristics: Location

NH Net Energy Metering

N.H. Rev. Stat. § 362-A:9 (2019)

New Hampshire’s net metering statute requires each electric distribution utility to develop standard tariffs providing for net energy metering for projects up to 1 MW in conformance with Public Utilities Commission rules and orders. It establishes a program capacity cap of 100 MW, divided among the state’s utilities. Program capacity carve outs are established for systems less than 100 kW and for systems between 100 kW and 1 MW. It sets out requirements for net metering rates, provides for group net metering and a low-moderate income rate adder, and specifies that associated Renewable Energy Certificates remain the property of the customer-generator until such credits are sold or transferred. See also, Order No. 26,029.

State: New Hampshire Region: New England Type: State Law Categories: Energy Compensation, Net Metering Array Characteristics: Size

NH Net Metering for Customer-Owned Renewable Energy Generation Resources of 1,000 KW or less

N.H. Code Admin. R. PUC 900

Public Utilities Commission rules for the net metering program. Rates, costs, and requirements differ for a “small customer-generator” with a peak generating capacity not exceeding 100 kW and a “large customer-generator” with peak generating capacity between 100 kW and 1 MW. Group net metering is allowed for one or more members of the same distribution utility who have signed an agreement with a host as required by RSA 362-A:9, XIV. A group can include a host and a member that are the same entity or person.

State: New Hampshire Region: New England Type: Agency Regulation Categories: Energy Compensation, Net Metering Array Characteristics: Size

NH Planning and Zoning Purposes

N.H. Rev. Stat. § 672:1 - 674:2 (2019)

Recognizes local government authority over planning and zoning regulation, and declares a statewide interest in energy efficient development patterns, including access to direct sunlight for solar energy uses. Declares that solar and other renewable energy systems shall not be unreasonably limited by use of municipal zoning power or by the “unreasonable interpretation” of such powers except where necessary to protect the public health, safety, and welfare. “Unreasonable interpretation” includes failure of municipal authorities to recognize that renewable energy systems are accessory uses and that prohibition of such accessory uses cannot be inferred from an ordinance that does not specifically address such uses. Also enables municipalities to include an energy section in their master plans.

State: New Hampshire Region: New England Type: State Law Categories: Governance, Permitting Array Characteristics: Location

NH Purposes of Zoning Ordinances

N.H. Rev. Stat. § 674:17 (2011)

Enables municipalities to adopt zoning ordinances designed to encourage installation of solar and other renewable energy systems and to protect access to energy sources by the regulation of orientation of streets, lots and buildings, establishment of height and setback requirements, limitation on height and setback of vegetation, and encouragement of the use of solar skyspace easements.

State: New Hampshire Region: New England Type: State Law Categories: Governance, Permitting Array Characteristics: Location

NH Solar Skyspace Easements

N.H. Rev. Stat. §§ 477:49 - 4:77:51 (1985)

Allows municipalities to enact planning and zoning regulations that protect access to energy sources and that encourage the use of solar skyspace easements, and provides statutory language options for easement creation.

State: New Hampshire Region: New England Type: State Law Categories: Governance, Solar Easement Array Characteristics: Location

NJ Aggregated Net Metering

N.J.A.C. § 14:8-7.1 to 7.5, See esp. 7.3(c)

Establishes procedures for aggregating and calculating the combination of the annual energy usage for all facilities owned by a single customer within the net metering program. The system must be located on property owned by the eligible customer. The system may not be located on land that has been actively devoted to agricultural or horticultural use and taxed pursuant to the Farmland Assessment Act of 1964 at any time within the 10 years prior to July 23, 2012, unless the municipal planning board of a municipality in which the solar array is located waives the requirement.

State: New Jersey Region: Mid-Atlantic Type: Agency Regulation Categories: Energy Compensation, Farms, Net Metering

NJ Connection with Distribution Network

N.J.S.A. 48:3-111 (2018)

Directs electric public utilities to install distribution lines to connect a generation facility with the public utility’s distribution network at the request of the owner of the generation facility. The electric public utility is permitted to charge the entire amount of the cost incurred to connect the facility to the owner of the generation facility.

State: New Jersey Region: Mid-Atlantic Type: State Law Categories: Interconnection

NJ Exemption for Sales and Use Taxation on Solar Energy Devices or Systems

N.J.A.C. 18:24-26.4

Directs sellers to issue an Exempt Use Certificate indicating that the purchase qualifies for exemption as a solar energy system.

State: New Jersey Region: Mid-Atlantic Type: Agency Regulation Categories: Other Tax Incentive

NJ Farmland Assessment Act of 1964

N.J.S.A. §§ 54:4-23.1 - 54:4-23.24 (2011)

New Jersey’s Farmland Assessment Act allows land to be taxed at its use-value when it is a minimum of 5 acres in area and has been actively devoted to agricultural or horticultural use for at least 2 years and meets minimum income requirements of $1,000 annually, with an additional $5.00 in minimum income required for each additional acre. Uses must be consistent with Generally Accepted Practices established in § C.54:4-23.3d. The statute specifies that “agricultural use shall also include biomass, solar, or wind energy generation, provided that the biomass, solar, or wind energy generation is consistent with the provisions of P.L.2009, c. 213 (C.4:1C-32.4 et al.), as applicable.”

State: New Jersey Region: Mid-Atlantic Type: State Law Categories: Current Use Taxation, Farms

NJ Farmland Assessment Act Regulations

N.J.A.C. § 18:15, See esp. N.J.A.C.§§ 18:15-1.1 and -7.1 (2016)

Regulations implementing the NJ Farmland Assessment Act that describe the application and approval process for enrolling land. Land under the farmhouse, lawns, flower gardens, swimming pools, tennis courts, and similar purposes are excluded from enrollment, but land under “readily dismantled” structures, such as greenhouses and hoophouses, is not excluded. Land under a solar array is eligible for enrollment if it otherwise meets basic requirements for enrollment, the array is used to power the farm or agricultural operations, the acreage devoted to energy generation doesn’t exceed a 1:5 ratio compared to land in agricultural use, and the property under the array is used to the greatest extent practicable for dual uses like shade crops or grazing. Solar arrays may not exceed 10 acres of land use or 2 MW in capacity. Income from the array is not agricultural income for purposes of enrollment eligibility.

State: New Jersey Region: Mid-Atlantic Type: State Law Categories: Agrivoltaics, Current Use Taxation, Farms Array Characteristics: Size

NJ Net Metering for Class I Renewable Energy

N.J.A.C. § 14:8-4.1 to 4.5, See esp. 4.3(b)

Requires that Electric Distribution Companies establish a tariff offering net metering to customers on a first-come, first-served basis for systems sized to meet the customer’s annual on-site energy consumption. Sets out requirements for metering and billing of customers enrolled in net metering.

State: New Jersey Region: Mid-Atlantic Type: State Law Categories: Energy Compensation, Net Metering Array Characteristics: Size

NJ Net Metering Standards

N.J.S.A. § 48:3-87(e)(1) and (e)(4) (2019)

Net metering is available for systems sized so that energy production does not exceed customer’s annual on-site energy consumption. The current cap on net metering is 5.8% of the total kilowatt hours sold in the state. Generally excess kilowatt-hours arecredited to customer’s next bill at retail rate with the excess reconciled annually at an avoided-cost rate. Customers own associated Renewable Energy Credits.

State: New Jersey Region: Mid-Atlantic Type: State Law Categories: Energy Compensation, Net Metering

NJ Renewable Portfolio Standard

N.J.S.A. § 48:3-87(d) (2018)

New Jersey’s RPS requires that 50% of electricity come from Class I renewables by 2030. This includes a 5.1% carve out for solar-electric by 2021, which gradually reduces to 1.1% by 2031. In December 2019, the NJ BPU approved a transition incentive for solar projects that go live after the solar carve-out is reached, known as Transition Renewable Energy Certificates (TRECs). TRECs will assign different value to projects based on size and location.

State: New Jersey Region: Mid-Atlantic Type: State Law Categories: Renewable Electricity Goals Array Characteristics: Location

NJ Renewable Portfolio Standard Regulations

N.J.A.C. § 14:8-7.1 to 7.5, See esp. 7.3(c)

Regulations implementing New Jersey’s RPS, which requires that 50% of electricity supplied in the state come from eligible renewable sources by 2030. Each megawatt-hour of retail electricity supplied in New Jersey by a service provider subject to the RPS carries with it an accompanying solar obligation calculated by multiplying its total retail sales by the applicable percentage requirement for solar. This SREC requirement will close when 5.1% of the total amount of energy sold in the state is derived from solar power, or by June 2021 – whichever comes first. Regulations specify that “a proposed grid supply facility that is not located on a brownfield, properly closed sanitary landfill facility, or area of historic fill must satisfy [additional] requirements… for the energy it generates to serve as the basis for creation of an SREC. Applications for grid supply facilities on farmland shall be rejected.”

State: New Jersey Region: Mid-Atlantic Type: State Law Categories: Farms, Renewable Electricity Goals Array Characteristics: Location

NJ Solar Access Law

N.J.S.A. § 45:22A-48.1 (2004)

Prohibits homeowners associations from prohibiting installations of solar collectors on single-family and townhouse dwellings. Permits such associations to regulate installation and maintenance with respect to qualifications of contractors, location of collectors, esthetic properties of the collectors, and aggregate size or coverage. Such regulations may not increase cost of installation or maintenance by more than 10%, nor inhibit maximum efficiency of the collectors.

State: New Jersey Region: Mid-Atlantic Type: State Law Categories: Solar Access Array Characteristics: Location, Design, Size

NJ Solar Easement Law

N.J.S.A. §§ 46:3-24 - 46:3-26 (2021)

Creates solar easements, requires them to be in writing and subject to the same conveyance and recording requirements as other easements. The easements must include the dimensions, terms and conditions, and provisions for compensation of the dominant estate in the event of interference.

State: New Jersey Region: Mid-Atlantic Type: State Law Categories: Solar Easement

NJ Solar Energy Generation on Preserved Farms

N.J.A.C. § 2:76-24

Provides eligibility and construction criteria for solar energy generation facilities on preserved farmland. Vests ultimate authority to suspend or revoke applications in the State Agricultural Development Committee. Solar energy facilities are limited to the farm’s previous calendar year energy demand plus 10%, or alternately no more than 1% of the area of the farm. Solar energy may only be sold through net metering.

State: New Jersey Region: Mid-Atlantic Type: Agency Regulation Categories: Agrivoltaics, Farms, Net Metering, Permitting Array Characteristics: Size

NJ State Permitting Process

N.J.S.A. § 48:3-87 (2020)

Directs applicants to file with the Public Utilities Board for facilities connected to the distribution system. Requires applicants to file a notice in writing, along with a notice of escrow of $40,000/MW proposed, and the capacity of the facility, which may not exceed 10 MW per project or 80 MW in the aggregate. The Board may approve up to 50 MW annually. Special consideration shall be given to the effect of new projects on the SREC market, state environmental and economic factors, and landfill/brownfield remediation projects.

State: New Jersey Region: Mid-Atlantic Type: State Law Categories: Governance, Permitting Array Characteristics: Size, Location

NM Current Use Taxation

NM Stat. § 7-36-20 (2015)

Creates current use taxation for agricultural land based on the land’s capacity to produce agricultural products. Must enroll at least 1 acre, or have capacity to support one animal. Resting land to maintain capacity or as direct result of moderate drought conditions constitutes agricultural use. § 7-36-15 provides that irrigation/water storage improvements are to be valued according to the land they serve.

State: New Mexico Region: Southwest Type: State Law Categories: Current Use Taxation, Farms

NV Current Use Taxation

NV Rev. Stat. § 361A.130 (2020)

Creates current use taxation for agricultural land based on agricultural use, directs assessor to assess for taxes at 35% value of agricultural use. Must have produced a minimum gross income of $5,000 from the land in the previous year from farming. Includes land covered by residence necessary to support the residence. Per § 361A.030, the Department of Agriculture may determine additional uses that constitute “agricultural use.”

State: Nevada Region: Rocky Mountains Type: State Law Categories: Current Use Taxation, Farms

NV Energy Portfolio Standard

NV Rev Stat § 704.7821 (2019)

Establishes Nevada’s portfolio standard; requirements; treatment of certain solar energy systems; portfolio energy credits; renewable energy contracts and energy efficiency contracts; exemptions; regulations. In 2019 renewable portfolio standards increased from 25% by 2025 to 50% by 2030 and removed its solar carve-out (6% for 2016-2025). The state has a credit multiplier for photovoltaics and on peak energy savings.

State: Nevada Region: Rocky Mountains Type: State Law Categories: Other Tax Incentive, Renewable Electricity Goals

NV Portfolio Energy Credits

NV Rev Stat § 704.78215 (2019)

The Commission may adopt regulations that give more than one portfolio energy credit per kWh of electricity saved by the provider during peak load periods from an energy efficiency measure. Provider is entitled to 1 portfolio energy credit per kWh of energy produced.

State: Nevada Region: Rocky Mountains Type: State Law Categories: Energy Compensation

NY Agrivoltaics Research Program

NY S7081 (2023)

This act establishes an agrivoltaics research program in NY to develop science-based solutions facilitating the co-location of crops and photovoltaics while promoting biodiversity.

State: New York Region: Mid-Atlantic Type: State Law Categories: Agrivoltaics Array Characteristics: Design

NY Board on Electric Generation Siting and the Environment

Power NY Act of 2011, Bill No. A08510 (2011)

The Power NY Act of 2011 established a process for the siting of electric generating facilities and re-powering projects. As part of the process, a multi-agency Siting Board is charged with streamlining the permitting process for power plants of 25 megawatts (MW) or greater. The Power NY Act also encourages investments in clean power plants and affords communities more opportunities to participate in the siting process.

State: New York Region: Mid-Atlantic Type: State Law Categories: Governance, Permitting

NY Clean Energy Standard (CES)

NYPSC Case 15-E-0302 (August 1, 2017)

New York Public Service Commission Order creating a Clean Energy Fund and adopting the state’s Clean Energy Standard goal of having 50% of New York’s power generated by renewables by 2030.

State: New York Region: Mid-Atlantic Type: Agency Regulation Categories: Renewable Electricity Goals

NY Current Use Taxation

NY Agriculture and Markets Law § 304-a (2013)

Directs the commissioner of agriculture and markets to establish and maintain an agricultural land classification based on soil productivity and capability, and tasks the commissioner of taxation and finance to annually calculate agricultural assessment values for each mineral and organic soil group which is uniformly applied throughout the state. Applicants must show an annual gross income over $10,000 in the two preceding years, and enroll a minimum of 7 acres. NY Real Property Tax Law §§ 483 – 483-e further exempt structures and building necessary to agricultural operations from taxation, including anaerobic digestion facilities.

State: ny Region: Mid-Atlantic Type: State Law Categories: Current Use Taxation, Farms

NY Energy Supply and Production: Co-generation, small hydro, and alternate energy production facilities

NY Energy § 21-106 (1990)

Subjects certain energy generation facilities, including solar arrays up to 80 MW, to the NY Public Service Law and preempts the authority of other state departments, boards, agencies, and political subdivisions to require approvals or certifications for the energy facilities, with certain exceptions.

State: New York Region: Mid-Atlantic Type: State Law Categories: Governance, Permitting Array Characteristics: Size

NY Exemption from Taxation for Certain Renewable Energy Installations

NY RP Tax § 487 (2019)

Exempts certain renewable energy systems, including solar arrays, from property taxation, while enabling towns to pass an ordinance to opt out of the exemption.

State: New York Region: Mid-Atlantic Type: State Law Categories: Governance, Other Tax Incentive

NY Net Energy Metering

NY Pub. Serv. § 66-j (2016)

New York allows net metering of residential solar arrays up to 25 kW in capacity and up to 100 kW in capacity for solar arrays that power a farm operation, as defined in the agriculture and markets law. Non-residential customers may net meter arrays up to 2 MW. Each electric utility corporation must accept net-metered projects until the aggregate net-metered capacity reaches 1% of the utility’s electric demand in 2005, but is not prohibited from accepting additional capacity. Upgrade costs are limited to $350 for residential net-metered facilities up to 25 kW.

State: New York Region: Mid-Atlantic Type: State Law Categories: Energy Compensation, Farms, Net Metering Array Characteristics: Size

NY Recording of Solar Energy Easements

NY Real Prop. § 335-b (1979)

Provides that “any easement obtained for the purpose of exposure of a solar energy device shall be created in writing and shall be subject to the same conveyancing and instrument recording requirements as other easements,”

State: New York Region: Mid-Atlantic Type: State Law Categories: Solar Easement Array Characteristics: Location

NY Siting of Major Electric Generating Facilities

NY Pub. Serv. Art. 10 (2011)

Article 10 provides for the siting review and issuance of a certificate of environmental compatibility and public need for new and repowered or modified major electric generating facilities (nameplate capacity of 25MW or more) in New York State by the Board on Electric Generation Siting and the Environment (Siting Board) in a unified proceeding instead of requiring a developer or owner of such a facility to apply for numerous state and local permits. The authority of other state agencies and municipalities is expressly preempted in Art. 10, §172.

State: New York Region: Mid-Atlantic Type: State Law Categories: Governance, Permitting

NY State Energy Planning Board

NY Energy, Art. 6 (2011)

Establishes a state energy planning board, consisting of representatives from state agencies, including the commissioner of agriculture, and regional planning council members. The board is responsible for adopting a state energy plan forecasting 10-year energy supply and demand and providing guidance to the public and private sector. Energy -related actions by other state authorities must be reasonably consistent with the energy plan.

State: New York Region: Mid-Atlantic Type: State Law Categories: Governance

NY State Energy Policy

NY Energy § 3-101 (2013)

Sets out energy policy priniciples for the state, including the acceleration of renewable energy development and use within the state and the protection of environmental values and agricultural heritage.

State: New York Region: mid-atlantic Type: State Law Categories: Farms, Governance

NY State Energy Research and Development Authority

NY Pub. Auth. §§ 1850-1883 (2014)

Establishes NYSERDA to promote research and development, energy efficiency and the use of renewable energy sources in New York State. NYSERDA is governed by a 13-member Board. It offers an “agricultural energy audit,” the “green residential building program,” and resources for “clean energy siting for local governments,” among other programs.

State: New York Region: Mid-Atlantic Type: State Law Categories: Governance

NY Statewide Greenhouse Gas Emissions Limits

NY Envir. Conser. §§ 75-0101 et. seq. (2020)

Instructs the Dept. of Environmental Conservation to establish statewide greenhouse gas emissions limists as a percentage of 1990 emissions, such that the staet is limited to 60% of 1990 emissions by 2030 and 15% of 1990 emissions by 2050. Sources of emissions in the electric generation sector are not eligible to participate in any alternative compliance mechanisms.

State: New York Region: Mid-Atlantic Type: State Law Categories: Renewable Electricity Goals

NY Sustainable Energy Loan Program

NY Gen. Mun. § 119-gg (2017)

Grants municipalities the authority to establish a sustainable energy loan program to finance the installation of renewable energy systems, energy efficiency improvements, energy audits and feasibility studies for renewable energy within municipal limits.

State: New York Region: Mid-Atlantic Type: State Law Categories: Other

OH Current Use Taxation

OH Rev. Code §§ 5713.30 - .38 (2021)

Creates current use taxation for agricultural land, for which applicant must apply annually. Conversion of land may occur if owner fails to timely apply for special valuation. Must enroll 10 acres or show average gross income of $2,500 from farming. Energy facilities may be constructed on a portion of the land without jeopardizing the status of the remaining land. Energy facilities are defined in § 5727.01.

State: Ohio Region: Great Lakes Type: State Law Categories: Current Use Taxation, Farms

OK Current Use Taxation

68 OK Stat. § 68-2817 (2017)

Establishes current use taxation for agricultural land based upon the highest and best use for which the property was actually used or previously classified. This value is determined by soil type, soil productivity, specific agricultural purposes, and a capitalization rate determined by the Ad Valorem Division of the Tax Commission.

State: Oklahoma Region: Southwest Type: State Law Categories: Current Use Taxation, Farms

OR Credit Toward Compliance with RPS; Limits

Or. Rev. Stat. § 757.375 (2016)

Any electricity from solar photovoltaic systems, physically located in the state, may be used to comply with the renewable portfolio standard (RPS). Qualifying systems can receive two kilowatt-hours of qualifying electricity towards the RPS for each kilowatt-hour of electricity produced, up to a maximum of 20MW. Qualifying systems must have been operational before 2016, with a nameplate capacity between 500KW and 5MW.

State: Oregon Region: Pacific West Type: State Law Categories: Energy Compensation Array Characteristics: Size

OR Current Use Taxation

OR Rev. Stat. §§ 308A.050 - .128 (2005)

Creates current use taxation for agricultural land based on its agricultural production capability. Value is determined by an income approach, with distinctions made for exclusive farm use zones and non-exclusive farm use zones. Land under farm buildings and homesites may be including depending on location and owner income. Valuation is made on the basis of highest and best agricultural use, regardless of how the land is currently used in agriculture. OR Admin. Code 150-308-1010 provides that land under structures used for power generation do not qualify for special assessment.

State: Oregon Region: Pacific West Type: State Law Categories: Current Use Taxation, Farms

OR Green Power Rate

Or. Rev. Stat. § 469A.205 (2018)

Electricity consumers can elect a green power rate. If so, “a significant portion of electricity” attributable to that consumer must be qualifying electricity. The green power rate must reasonable reflect cost of generation.
Electricity procured under a green power rate may not be used to comply with renewable portfolio standards (RPS).

State: Oregon Region: Pacific West Type: State Law Categories: Other

OR Penalty

Or. Rev. Stat. § 469A.200 (2018)

The Public Utility Commission (PUC) may impose penalty against electric company or electric service supplier for renewable portfolio standards (RPS) non-compliance in “an amount determined by the commission.” This penalty is in addition to alternative compliance payment required/elected under ORS 469A.180

State: Oregon Region: Pacific West Type: State Law Categories: Other

OR Program for Procurement of Electricity from Community Solar Projects; Rules

Or. Rev. Stat. § 757.386 (2016)

Community Solar Projects allow owners/subscribers to share costs/benefits associated with solar PV; must have minimum capacity of 25KW. Requires public utilities commission (PUC) to establish a rule for the procurement of electricity from community solar projects.

State: Oregon Region: Pacific West Type: State Law Categories: Energy Compensation Array Characteristics: Size

OR Renewable Portfolio Standards

Or. Rev. Stat. § 469A et seq. (2018)

Oregon’s renewable portfolio standards (RPS) requirements vary by utility size, defined by the percent of the state’s total electricity usage that the utility sells.
The RPS requires that the following percentage of electricity sold by a consumer-owned utility to retail electricity consumbers must be qualifying electricity:
Large Utilities: 25% by 2025 and 50% by 2040;
Small Utilities: 10% by 2025;
Smallest Utilities: 5% by 2025

Large utilities are defined as those that sell greater than 3% of the state load ; small utilities sell 1.5-3% of the state’s load; and the smallest utilities sell less than 1.5% of state’s load.

Solar photovoltaic is one of multiple renewable energy sources that can be used to comply with the RPS.

By 2025, electric companies that make sales to 25,000 consumers must obtain 8% of their electrical capacity must come from community-based renewable energy projects or facilities that generate electricity using biomass and also generate thermal energy for secondary purpose.

Amended by SB 1547 (2016), https://olis.leg.state.or.us/liz/2016R1/Downloads/MeasureDocument/SB1547/Enrolled.

State: Oregon Region: Pacific West Type: State Law Categories: Renewable Electricity Goals

OR Sale and Purchase of Unsold and Unsubscribed Generation

Or. Admin. R. 860.088.0140 (2016)

Upon request, electric companies must enter into a 20-year power purchase agreement with pre-certified community solar projects to purchase unsold/unsubscribed generation. The public utilties commission (PUC) is mandated to require electric companies to enter a power purchase agreement (PPA) for certified community solar projects under Or. Rev. Stat. Vol. 19 § 757.386.

State: Oregon Region: Pacific West Type: Agency Regulation Categories: Energy Compensation

PA Alternative Energy Portfolio Standards

73 P.S. §§ 1648.1-1648.9 (2005)

Requires that small percentage of electricity sold to retail consumers be generated from alternative energy sources reaching 28% by 2024, and provides a solar photovoltaic carveout reaching 10% by 2030. Directs the Public Utilities Commission to establish an alternative energy credits program. Empowers the Commission to impose alternative compliance payments, and directs such payments to PA Sustainable Energy Fund.

State: Pennsylvania Region: Mid-Atlantic Type: State Law Categories: Renewable Electricity Goals

PA Clean and Green Law

72 P.S. §§ 5490.1 to 5490.13 (2016)

Establishes current use taxation categories for agricultural and forest use and reserves in the state. Empowers county boards for assessment appeals to accept and process applications for preferential assessment. Provides penalties for ineligible use, and qualifications for leases, transfers, roll-backs, and removal from the program. Solar energy generation is permitted without penalty if the majority of the energy is used on the enrolled tract.

State: Pennsylvania Region: Mid-Atlantic Type: State Law Categories: Current Use Taxation, Farms

PA Interconnection Provisions

52 Pa. Code §§ 75.21-75.51 (2006)

Sets forth interconnection standards that apply to electric distribution companies which have customer-generators seeking net-metering opportunities for projects ≤ 5 MW. Directs electric distribution companies to provide interconnection applications, forms, fees, and technical standards in electronic format. Provides process and criteria for review of applications for interconnection.

State: Pennsylvania Region: Mid-Atlantic Type: State Law Categories: Interconnection, Net Metering Array Characteristics: Size

RI Energy Facility Siting Act

RI Gen Laws § 42-98-1 et seq. (2013)

Requires that any major energy project, including electric generating facilities of 40 MW in capacity or greater, obtain a permit from the siting board, which must hold at least one public hearing regarding any proposed project. Other state agencies and political subdivisions act at the direction of the board to render advisory opinions on issues within their expertise.

State: Rhode Island Region: New England Type: State Law Categories: Governance, Permitting Array Characteristics: Size

RI Gross Receipts Exempt from Sales and Use Taxes

RI Gen Laws § 44-18-30 (2018)

Provides an exemption from the state’s sales tax for renewable energy products, including solar PV cells.

State: Rhode Island Region: New England Type: State Law Categories: Other Tax Incentive

RI Implementation of a Renewable Energy Standard

810-RICR-40-05-2

Sets out detailed regulations implementing Rhode Island’s renewable energy standard, which aims to acheive 38.5% renewable electricity consumption in Rhode Island by 2035.

State: Rhode Island Region: New England Type: Agency Regulation Categories: Renewable Electricity Goals

RI Model Ordinance Templates: Zoning and Taxation

Office of Energy Resources and Division of Statewide Planning (Feb. 2019)

Provides zoning and taxation templates for municipalities interested in regulating solar energy system development. The zoning template outlines typical siting issues and impacts which should be reviewed and offers guidance for municipalities to consider when approving solar arrays. It also includes an inventory of adopted municipal solar related ordinances in Rhode Island, with links to adopted standards included in Appendix A.

State: Rhode Island Region: New England Type: State Law Categories: Governance, Permitting

RI Net Metering

RI Gen. Laws § 39-26.4-1 et. seq. (2017)

Rhode Island’s net metering statute, which allows all buildings associated with a farm to be eligible for net-metering.

State: Rhode Island Region: New England Type: State Law Categories: Energy Compensation, Farms, Net Metering

RI Renewable Energy Standard

RI Gen Laws § 39-26-1 et seq. (2004)

Sets out the state renewable energy standard, including duties of the Public Utilities Commission, and creates the renewable energy development fund. Aims to acheive 38.5% renewable electricity consumption in Rhode Island by 2035.

State: Rhode Island Region: New England Type: State Law Categories: Renewable Electricity Goals

RI Statewide Planning Program

RI Gen Laws § 42-11-10 (2019)

Establishes the central planning agency and program for Rhode Island. The State Planning Council, comprised of federal, state, local, public representatives, and the staff of the Department of Administration Division of Statewide Planning. The program objectives are to: advise and prepare long term policy for the State within the State Guide Plan, coordinate activities of the public /private sectors within the framework of the State Guide Plan, assist municipal governments with planning, and advise the Governor and others on physical, social, and economic planning related topics. This includes the production of renewable energy facility siting guidelines under § 42-11-10-(f)(7).

State: Rhode Island Region: New England Type: State Law Categories: Governance

RI Taxation of Farm, Forest, and Open Space Land

RI Gen Laws § 44-27-1 et seq. (1980)

Governs Rhode Island’s “Current Use” taxation program for farms, forests, and open space. Farmland used for renewable energy siting is not subject to a land use change tax if the landowner converts not more than 20% of the total acreage of land, and may convert additional acreage without penalty if it sites a dual use renewable energy system.

State: Rhode Island Region: New England Type: State Law Categories: Current Use Taxation, Farms Array Characteristics: Design

SC Current Use Taxation

SC Code § 12-43-220 (2021)

Creates current use taxation for agricultural real property assessed at 4% fair market value for agricultural purposes. Limits availability of preferential taxation based on corporate structure and ownership. Includes housing for farm laborers provided that the housing is located on the agricultural tract. If less than 10 acres, farm must show at least $1,000 in gross farm income in 3 of the last 5 years. Agritourism structures are included. Renewable energy with a capacity of 20 kW or less is exempt from rollback taxes per § 12-37-220.

State: South Carolina Region: Southeast Type: State Law Categories: Current Use Taxation, Farms

SD Current Use Taxation

SD Codified Laws §§ 10-6-128 et seq. (2021)

Creates current use taxation for agricultural land based on income value of agricultural land by county, acreage, statewide crop and calf prices, and cash rents. Only improvements that are exclusively for agricultural purposes may be included.

State: South Dakota Region: Plains Type: State Law Categories: Current Use Taxation, Farms

TN Current Use Taxation

TN Code § 67-5-1008 (2021)

Creates current use taxation for agricultural land based upon its current use. A minimum of 15 and maximum of 1,500 acres may be enrolled. Applicant must show $1,500 annual gross income over 3 year rolling period.

State: Tennessee Region: Southeast Type: State Law Categories: Current Use Taxation, Farms

TX Current Use Taxation

TX Tax Code §§ 23.41 et seq. (1999)

Creates current use taxation for agricultural land based on its capacity to produce agricultural products. Assessors determine the average net income the lan would have yielded under prudent management during the preceding five years. If the capitalized five year average value exceeds the market value, market value is used. Improvements including residential and processing facilities are appraised at market value. Farming must be the primary occupation and source of income. Land must be in agricultural use for three consecutive years before enrolling.§ 23.42 provides that use of land for nonagricultural purposes does not negate designation if the secondary use does not interfere with agricultural use.

State: Texas Region: Southwest Type: State Law Categories: Current Use Taxation, Farms

UT Current Use Taxation

UT Code §§ 59-2-501 et seq. (2017)

Creates current use taxation for agricultural land based only on those indicia of value that the land has for agricultural use. Applicants must enroll at least 5 acres (unless connected to some other qualifying lands). Land must produce in excess of 50% the average agricultural production per acre for the given county. Land must be used for agricultural purposes for two years prior to enrollment.

State: Utah Region: Rocky Mountains Type: State Law Categories: Current Use Taxation, Farms

VA Creation of Solar Easements

Va. Code § 55.1-137 (2019)

Requires easements for the purpose of exposure of solar energy equipment shall be in writing, and subject to the same conveyance and recording requirements of other easements.

State: Virginia Region: Mid-Atlantic Type: State Law Categories: Solar Easement Array Characteristics: Location, Design, Size

VA Current Use Taxation

VA Code Ann. §§ 58.1.3230 — 3239 (2018)

Establishes current use taxation categories for open-space and agricultural land. Excludes residential buildings but includes farm buildings, recreation facilities, and land under it. Utility lines will not be considered in whether land is devoted to agricultural use. Counties are permitted to further regulate.

State: Virginia Region: Mid-Atlantic Type: State Law Categories: Current Use Taxation, Farms

VA Net Energy Metering

Va. Code §§ 56-594 et. seq. (2019)

Establishes net metering in Virginia and specifically provides for an “eligible agricultural customer-generator,” who may net meter a renewable energy generating facility up to 500 kW as part of an agricultural business when it primarily provides energy to metered accounts of the agricultural business. The business may aggregate multiple meters under the same account, provided that the same utility serves all such meters.

State: Virginia Region: Mid-Atlantic Type: State Law Categories: Energy Compensation, Farms, Net Metering Array Characteristics: Size

VA Net Metered Energy

20 VAC 5-315-50

Administrative regulations governing Virginia’s net metering program, which specifically define an “eligible agricultural customer-generator.”

State: Virginia Region: Mid-Atlantic Type: State Law Categories: Energy Compensation, Farms, Net Metering

VA Renewable Energy Portfolio Standard

Va. Code § 56-585.5, See esp. (c) (2021)

Directs utilities to participate in a renewable energy portfolio standard, and develop additional solar, and wind generation projects, as well as energy storage. The standard requires 100% renewable energy by 2045. Provides for generation and transfer of RECs, providing double credit for energy derived from sunlight, on-shore wind, and animal waste, and triple credit for off-shore wind. Limits RECs procured from thermal or biomass facilities.

State: Virginia Region: Mid-Atlantic Type: State Law Categories: Renewable Electricity Goals

VA Small Renewable Energy Projects

Va. Code § 10.1-1197.6 (2017)

Creates permit-by-rule for solar projects under 150 MW which meet subsequent permitting criteria. These criteria include notice of intent, certification of compliance with land use ordinances, interconnection studies and agreement, environmental impact analysis, operating plans, a detailed site plan, a public meeting and a 30-day public review and comment period. Projects of less than 500 kW occupying less than two acres are not required to notify the Department of Environmental Quality.

State: Virginia Region: Mid-Atlantic Type: State Law Categories: Permitting Array Characteristics: Size

VT Certificate of Public Good

30 V.S.A. § 248 (2019)

Vermont’s central permitting statute that guides the Public Utilities Commission’s issuance of a Certificate of Public Good for new gas and electric purchases, investments, and facilities, including new solar arrays. The permitting process includes consideration of impacts to farmland and a role for the Agency of Agriculture, Food and Markets in evaluating proposed projects.

State: Vermont Region: New England Type: State Law Categories: Farms, Permitting Array Characteristics: Size

VT Decommissioning requirements for facilities subject to 30 V.S.A. § 248 (PUC Rule 5.900)

Vt. Admin. Code 18-1-22C:5.901 (2017)

This rule establishes the standard requirements for the decommissioning of electric generation facilities pursuant to 30 V.S.A. § 248(a)(5). This rule applies to all electric generation, including net-metered ground-mounted solar arrays greater than 15 kilowatts in capacity.

State: Vermont Region: New England Type: State Law Categories: Permitting Array Characteristics: Location, Size

VT Electric Generation Interconnection Procedures (PUC Rule 5.500)

Vt. Admin. Code 18-1-21:5.502 (2019)

Public Utility Commission rules regarding interconnection of new electricity generating plants, including solar arrays, to the distribution grid.

State: Vermont Region: New England Type: Agency Regulation Categories: Interconnection Array Characteristics: Size

VT Land Use Value Appraisal Program

32 V.S.A. §§ 3750-3763 (2017)

Vermont’s “current use,” or Land Use Value Appraisal Program, provides for the taxation of land in agricultural use at its agricultural value, rather than market value. Solar energy systems are permitted on enrolled land when they meet the definition of “farm improvement,” which is presumed if 50% of the generated energy is used by enrolled farm buildings.

State: Vermont Region: New England Type: State Law Categories: Current Use Taxation, Farms Array Characteristics: Size

VT Pollinator-friendly Solar Generation Standard

6 V.S.A. §§ 5101-5102 (2017)

Vermont established a voluntary standard for pollinator-friendly habitat on solar sites. To be labeled pollinator friendly, solar installers must complete and abide by a solar site pollinator scorecard.

State: Vermont Region: New England Type: State Law Categories: Agrivoltaics Array Characteristics: Design

VT Primary Agricultural Soils Definition

10 V.S.A. § 6001 (2017)

The definition of “Primary Agricultural Soils” relevant to the siting of solar energy systems is found within the State Land Use and Development Plans definitions section.

State: Vermont Region: New England Type: State Law Categories: Farms

VT Real and Personal Property Tax Exemption

32 V.S.A. § 3845 (2017)

Vermont towns are given the option of offering an exemption from municipal and personal property taxes for renewable energy systems, including solar. Adoption and implementation of this tax exemption varies by municipality.

State: Vermont Region: New England Type: State Law Categories: Other Tax Incentive

VT Regulations Pertaining to Construction and Operation of Net-Metering Systems (PUC Rule 5.100)

Vt. Admin. Code 18-1-17:5.101 (2017)

Public Utility Commission rules regarding the implementation of Vermont’s net-metering program, including the definition and treatment of Category 1- Category 4 systems based on preferred solar array size and location.

State: Vermont Region: New England Type: Agency Regulation Categories: Energy Compensation, Net Metering

VT Renewable Energy Definitions

30 V.S.A. § 8010 (2018)

Establishes common definitions for Vermont’s renewable energy programs.

State: Vermont Region: New England Type: State Law Categories: Other

VT Renewable Energy Sales and Use Tax Exemption

32 V.S.A. § 9741(46) (2017)

This sales and use tax exemption applies to systems up to 500kW in capacity that generate electricity using eligible renewable energy resources, including solar (as defined under 30 V.S.A §8002). The exemption is available for both grid-tied and off-grid systems.

State: Vermont Region: New England Type: State Law Categories: Other Tax Incentive Array Characteristics: Size

VT Renewable Energy Standard

30 V.S.A. § 8004 (2015)

Act 56 of 2015 established Vermonts Renewable Energy Standard (RES). The RES sets out three tiers of standards for utilities, designed to achieve the Comprehensive Energy Plan goals. It incldues a 10% carve-out for small distributed generation, including solar.

State: Vermont Region: New England Type: State Law Categories: Renewable Electricity Goals

VT Requirements for Petitions to Construct Electric and Gas Facilities Pursuant to 30 V.S.A. § 248 (PUC Rule 5.400)

Vt. Admin. Code 18-1-20:5.400 (2017)

Public Utility Commission rules regarding petitions for a Certificate of Public Good for solar arrays and other electricity generation plants that do not qualify for net-metering.

State: Vermont Region: New England Type: Agency Regulation Categories: Permitting Array Characteristics: Size

VT Self Generation and Net-Metering

30 V.S.A. § 8010 (2018)

Establishes Vermont’s net-metering program. directs program rulemaking, and requires that net-metering applications be forwarded to the Agency of Agriculture, Food and Markets.

State: Vermont Region: New England Type: State Law Categories: Energy Compensation, Net Metering Array Characteristics: Location, Size

VT Solar Property Tax Exemption

32 V.S.A. § 3802(17) (2017)

Net-metered and off-grid solar generating facilities with a capacity of <50kW are exempt from statewide education tax and municipal property taxes.

State: Vermont Region: New England Type: State Law Categories: Other Tax Incentive Array Characteristics: Size

VT Standard Offer Program

30 V.S.A. § 8005a (2019)

The Standard-Offer Program promotes the rapid deployment of renewable generation facilities with a nameplate capacity of 2.2 MW or less and is implemented through Public Utility Commission Orders in Dockets 7523, 7533, 7780, 7873, and 7874.

State: Vermont Region: New England Type: State Law Categories: Energy Compensation Array Characteristics: Size

VT Uniform Capacity Tax Exemption

32 V.S.A. § 8701(c) (2015)

The Uniform Capacity Tax applies to renewable energy plants with a capacity of 50kW or more. Systems less than 50kW are exempt from this tax, providing an incentive for smaller systems.

State: Vermont Region: New England Type: State Law Categories: Other Tax Incentive Array Characteristics: Size

WA Clean Energy Transformation Act (CETA)

Wash. Rev. Code § 19.405 et seq. (2019)

The Clean Energy Transformation Act is additional to the renewable energy standard (RES) which, unlike RES, includes nuclear and hydro (non-emitting resources). It is the policy of the state to eliminate coal-fired electricity by 2025, transition the state’s electricity supply to 100% carbon-neutral by 2030, and 100% carbon-free by 2045.

State: Washington Region: Pacific West Type: State Law Categories: Other

WA Current Use Taxation

WA Rev. Code §§ 84.34.010 et seq. (2014)

Creates current use taxation for agricultural land by valuing the land based on the earning or productive capacity of comparable lands from crops grown most typically in the area averaged over 5 years and capitalized at indicative rates. Farm operator and employee housing is included if contiguous or integral to farm operation. § 84.34.020 provides that incidental uses that are compatible with agricultural purposes are permitted on up to 20% of the land.

State: Washington Region: Pacific West Type: State Law Categories: Current Use Taxation, Farms

WA Energy Conservation and Renewable Energy Targets

Wash. Rev. Code § 19.285.040 (2019)

Electricity from renewable resources other than fresh water is eligible for compliance if the generation facility begins operation after March 31, 1999. Any and all renewable projects could choose to go through the Energy Facility Site. The standard is applicable to all utilities that serve more than 25,000 customers. This requirement also includes all cost-effective conservation. The state has a credit multiplier for distributed generation. There is a noncompliance penalty of $50 per MWh of renewable shortfall Evaluation Council (EFSEC) process.

State: Washington Region: Pacific West Type: State Law Categories: Renewable Electricity Goals

WA Renewable Portfolio Standard

Wash. Admin. Code § 480.109.200 (2015)

Establishes Washington’s renewable portfolio standard, requiring that each electric utility company must use sufficient eligible renewable resources, acquire equivalent renewable energy credits, or a combination of both to supply at least 15% of its two year average load by 2020 for the remainder of each target year. A qualifying utility that acquires an eligible renewable resource or renewable energy credit may count it for 1.2 times its base value if the eligible renewable resource commenced operation after December 31, 2005 and the developer of the facility used apprenticeship programs approved by the council during construction. A qualifying utility that acquires an eligible renewable resource or renewable energy credit may count it for distributive generation at 2 times the base value where the eligible resource was generated by distributed generation and the utility owns the distributed generation facility or has purchased the energy output and the associated renewable energy credits; or the utility has contracted to purchase the associated renewable energy credits.

State: Washington Region: Pacific West Type: Agency Regulation Categories: Energy Compensation

WI Current Use Taxation

WI Stat. § 70.32 (2021)

Creates taxation categories for real estate classes, including agricultural property. Defines agricultural land as land devoted primarily to agricultural use, excluding buildings and improvements. Agricultural land shall be assess according to the income that could be generated from rental for agricultural purposes.

State: Wisconsin Region: Great Lakes Type: State Law Categories: Current Use Taxation, Farms

WV Current Use Taxation

WV Code § 11-1A-10 (1983)

Creates current use taxation for agricultural land based on use for farming purposes and rent for that purpose. Farm-related buildings are included, residences are excluded as well as 1 acre surrounding. Land owned by corporations not primarily engaged in the business of farming is disqualified.

State: West Virginia Region: Southeast Type: State Law Categories: Current Use Taxation, Farms

WY Current Use Taxation

WY Stat. §§ 39-13-101 et seq. (2017)

Creates current use taxation for agricultural land based on current use, capability to produce agricultural products based on average yields of similar land. Land plotted as a subdivision is excluded. Farm structures qualify but residences do not.

State: Wyoming Region: Rocky Mountains Type: State Law Categories: Current Use Taxation, Farms