Minnesota Legislature
SF 2482
as introduced - 88th Legislature (2013 - 2014) Posted on 03/11/2014 09:45am
Current Version - as introduced
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A bill for an act
relating to taxation; property; exempting solar energy systems from property
taxation; establishing a solar energy production tax; requiring reports; amending
Minnesota Statutes 2012, section 272.02, subdivision 24; proposing coding for
new law in Minnesota Statutes, chapter 272.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA:
Section 1.
Minnesota Statutes 2012, section 272.02, subdivision 24, is amended to read:
Subd. 24.
deleted text begin Electric power photovoltaic devicesdeleted text end new text begin Solar energy systemsnew text end .
deleted text begin Photovoltaic
devicesdeleted text end new text begin Solar energy systemsnew text end , as defined in section deleted text begin 216C.06, subdivision 16deleted text end new text begin 272.0295new text end ,
deleted text begin installed after January 1, 1992, and used to produce or store electric powerdeleted text end are exempt.
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2015.
new text end
Sec. 2.
new text begin
[272.0295] SOLAR ENERGY PRODUCTION TAX.
new text end
new text begin Subdivision 1. new text end
new text begin Production tax. new text end
new text begin
A tax is imposed on the production of electricity
from a solar energy system used as an electric power source.
new text end
new text begin Subd. 2. new text end
new text begin Definitions. new text end
new text begin
For the purposes of this section, the term "solar energy system"
means one or more photovoltaic devices, as defined in section 216C.06, subdivision 16,
and related equipment, including step-up transformers, used to produce generated power by
means of any combination of collecting, transferring, or converting solar-generated energy.
new text end
new text begin Subd. 3. new text end
new text begin Rate of tax. new text end
new text begin
(a) For a solar energy system with a capacity exceeding one
megawatt, the tax is $1.20 per megawatt-hour.
new text end
new text begin
(b) A solar energy system with a capacity of one megawatt or less is exempt from
the tax imposed under this section.
new text end
new text begin Subd. 4. new text end
new text begin Reports. new text end
new text begin
An owner of a solar energy system subject to tax under this
section shall file a report with the commissioner of revenue annually on or before February
1 detailing the amount of electricity in megawatt-hours that was produced by the solar
energy system in the previous calendar year. The commissioner shall prescribe the form
of the report. The report must contain the information required by the commissioner to
determine the tax due to each county under this section for the current year. If an owner of
a solar energy system subject to taxation under this section fails to file the report by the
due date, the commissioner of revenue shall determine the tax based upon the nameplate
capacity of the system multiplied by a capacity factor of 60 percent.
new text end
new text begin Subd. 5. new text end
new text begin Notification of tax. new text end
new text begin
(a) On or before February 28, the commissioner of
revenue shall notify the owner of each solar energy system of the tax due to each county
for the current year and shall certify to the county auditor of each county in which the
system is located the tax due from each owner for the current year.
new text end
new text begin
(b) If the commissioner of revenue determines that the amount of production tax has
been erroneously calculated, the commissioner may correct the error. The commissioner
must notify the owner of the solar energy system of the correction and the amount of tax
due to each county and must certify the correction to the county auditor of each county in
which the system is located on or before April 1 of the current year.
new text end
new text begin Subd. 6. new text end
new text begin Payment of tax; collection. new text end
new text begin
The amount of production tax determined
under subdivision 4 must be paid to the county treasurer at the time and in the manner
provided for payment of property taxes under section 277.01, subdivision 3, and, if unpaid,
is subject to the same enforcement, collection, and interest and penalties as delinquent
personal property taxes. Except to the extent inconsistent with this section, the provisions
of sections 277.01 to 277.24 and 278.01 to 278.14 apply to the taxes imposed under this
section, and for purposes of those provisions, the taxes imposed under this section are
considered personal property taxes.
new text end
new text begin Subd. 7. new text end
new text begin Distribution of revenues. new text end
new text begin
Revenues from the taxes imposed under this
section must be part of the settlement between the county treasurer and the county auditor
under section 276.09. The revenue must be distributed by the county auditor or the county
treasurer to local taxing jurisdictions in which the solar energy system is located as
follows: 80 percent to counties; and 20 percent to cities and townships.
new text end
new text begin EFFECTIVE DATE. new text end
new text begin
This section is effective beginning with taxes payable in 2015.
new text end