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<ns0:ActionText>FILED</ns0:ActionText>
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<ns0:SessionYear>2025</ns0:SessionYear>
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<ns0:AuthorText authorType="LEAD_AUTHOR">Introduced by Senator Blakespear</ns0:AuthorText>
<ns0:AuthorText authorType="COAUTHOR_ORIGINATING">(Coauthor: Senator Jones)</ns0:AuthorText>
<ns0:Authors>
<ns0:Legislator>
<ns0:Contribution>LEAD_AUTHOR</ns0:Contribution>
<ns0:House>SENATE</ns0:House>
<ns0:Name>Blakespear</ns0:Name>
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<ns0:Legislator>
<ns0:Contribution>COAUTHOR</ns0:Contribution>
<ns0:House>SENATE</ns0:House>
<ns0:Name>Jones</ns0:Name>
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<ns0:Title>An act to amend Section 73 of the Revenue and Taxation Code, relating to taxation.</ns0:Title>
<ns0:RelatingClause>taxation</ns0:RelatingClause>
<ns0:GeneralSubject>
<ns0:Subject>Property taxation: active solar energy systems.</ns0:Subject>
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<ns0:DigestText>
<html:p>The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines “full cash value” for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of “newly constructed” for these purposes the construction or addition of any active solar energy system, as defined, through the 2025–26 fiscal year. Under existing property tax law, this exclusion remains in effect only until there is a subsequent change in ownership, but an active solar energy system that qualifies for the exclusion before January 1, 2027, continues to receive the exclusion until there is a subsequent change in ownership. Existing law repeals
these exclusion provisions on January 1, 2027.</html:p>
<html:p>This bill would make a technical change to the existing active solar energy system exclusion by instead making the repeal date of January 1, 2027, the date the exclusion becomes inoperative. </html:p>
<html:p>This bill would incorporate additional changes to Section 73 of the Revenue and Taxation Code proposed by AB 1516 to be operative only if this bill and AB 1516 are enacted and this bill is enacted last.</html:p>
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<ns0:Preamble>The people of the State of California do enact as follows:</ns0:Preamble>
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<ns0:Num>SECTION 1.</ns0:Num>
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Section 73 of the
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is amended to read:
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<ns0:Num>73.</ns0:Num>
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<html:p>
(a)
<html:span class="EnSpace"/>
Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIII
<html:span class="ThinSpace"/>
A of the California Constitution, the term “newly constructed,” as used in subdivision (a) of Section 2 of Article XIII
<html:span class="ThinSpace"/>
A of the California Constitution, does not include the construction or addition of any active solar energy system, as defined in subdivision (b).
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
“Active solar energy system” means a system that, upon completion of the construction of a system as part of a new property or the addition of a system to an existing property, uses solar devices, which are thermally isolated from
living space or any other area where the energy is used, to provide for the collection, storage, or distribution of solar energy.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
“Active solar energy system” does not include solar swimming pool heaters or hot tub heaters.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
Active solar energy systems may be used for any of the following:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
Domestic, recreational, therapeutic, or service water heating.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
Space conditioning.
</html:p>
<html:p>
(C)
<html:span class="EnSpace"/>
Production of electricity.
</html:p>
<html:p>
(D)
<html:span class="EnSpace"/>
Process heat.
</html:p>
<html:p>
(E)
<html:span class="EnSpace"/>
Solar mechanical energy.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
For the purposes of this section, “occupy or use” has the same meaning as defined in Section 75.12.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
The Legislature finds and declares that the definition of spare parts in this paragraph is declarative of the intent of the Legislature, in prior statutory enactments of this section that excluded active solar energy systems from the term “newly constructed,” as used in the California Constitution, thereby creating a tax appraisal exclusion.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
An active solar energy system that uses solar energy in the production of electricity includes storage devices, power conditioning
equipment, transfer equipment, and parts related to the functioning of those items. In general, the use of solar energy in the production of electricity involves the transformation of sunlight into electricity through the use of devices such as solar cells or other solar collecting equipment. However, an active solar energy system used in the production of electricity includes only equipment used up to, but not including, the stage of conveyance or use of the electricity. For the purpose of this paragraph, the term “parts” includes spare parts that are owned by the owner of, or the maintenance contractor for, an active solar energy system that uses solar energy in the production of electricity and which spare parts were specifically purchased, designed, or fabricated by or for that owner or maintenance contractor for installation in an active solar energy system that uses solar energy in the production of electricity,
thereby including those parts in the tax appraisal exclusion created by this section.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
An active solar energy system that uses solar energy in the production of electricity also includes pipes and ducts that are used exclusively to carry energy derived from solar energy. Pipes and ducts that are used to carry both energy derived from solar energy and from energy derived from other sources are active solar energy system property only to the extent of 75 percent of their full cash value.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
An active solar energy system that uses solar energy in the production of electricity does not include auxiliary equipment, such as furnaces and hot water heaters, that use a source of power other than solar energy to provide usable energy. An active solar energy system that uses solar
energy in the production of electricity does include equipment, such as ducts and hot water tanks, that is utilized by both auxiliary equipment and solar energy equipment, that is, dual use equipment. That equipment is active solar energy system property only to the extent of 75 percent of its full cash value.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
Notwithstanding any other law, for purposes of this section, “the construction or addition of any active solar energy system” includes the construction of an active solar energy system incorporated by the owner-builder in the initial construction of a new building that the owner-builder does not intend to occupy or use. The exclusion from “newly constructed” provided by this subdivision applies to the initial purchaser who purchased the new building from the owner-builder, but only if the owner-builder did not
receive an exclusion under this section for the same active solar energy system and only if the initial purchaser purchased the new building prior to that building becoming subject to reassessment to the owner-builder, as described in subdivision (d) of Section 75.12. The assessor shall administer this subdivision in the following manner:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
The initial purchaser of the building shall file a claim with the assessor and provide to the assessor any documents necessary to identify the value attributable to the active solar energy system included in the purchase price of the new building. The claim shall also identify the amount of any rebate for the active solar energy system provided to either the owner-builder or the initial purchaser by the Public Utilities Commission, the State Energy Resources Conservation and Development Commission, an
electrical corporation, a local publicly owned electric utility, or any other agency of the State of California.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
The assessor shall evaluate the claim and determine the portion of the purchase price that is attributable to the active solar energy system. The assessor shall then reduce the new base year value established as a result of the change in ownership of the new building by an amount equal to the difference between the following two amounts:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
That portion of the value of the new building attributable to the active solar energy system.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
The total amount of all rebates, if any, described in subparagraph (A) that were provided to either the owner-builder or the initial purchaser.
</html:p>
<html:p>
(C)
<html:span class="EnSpace"/>
The extension of the new construction exclusion to the initial purchaser of a newly constructed new building shall remain in effect only until there is a subsequent change in ownership of the new building.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The State Board of Equalization, in consultation with the California Assessors’ Association, shall prescribe the manner, documentation, and form for claiming the new construction exclusion required by this subdivision.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
Notwithstanding any other law, the exclusion from new construction provided by this section shall remain in effect only until there is a subsequent change in ownership.
</html:p>
<html:p>
(g)
<html:span class="EnSpace"/>
This section applies to property tax lien dates for the 1999–2000
fiscal year to the 2025–26 fiscal year, inclusive.
</html:p>
<html:p>
(h)
<html:span class="EnSpace"/>
The amendments made to this section by the act that added this subdivision apply beginning with the lien date for the 2008–09 fiscal year.
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
Except as provided in paragraph (2), this section shall remain in effect only until January 1, 2027.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
Notwithstanding paragraph (1), active energy solar systems that qualify for an exclusion under this section prior to January 1, 2027, shall continue to be excluded on and after January 1, 2027, until there is a subsequent change in ownership.
</html:p>
<html:p>
(j)
<html:span class="EnSpace"/>
Section 41 shall not apply to the extension of the exclusion under this section made by the act
adding this subdivision.
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<ns0:Num>SEC. 1.5.</ns0:Num>
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Section 73 of the
<ns0:DocName>Revenue and Taxation Code</ns0:DocName>
is amended to read:
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<ns0:Num>73.</ns0:Num>
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<html:p>
(a)
<html:span class="EnSpace"/>
Pursuant to the authority granted to the Legislature pursuant to paragraph (1) of subdivision (c) of Section 2 of Article XIII
<html:span class="ThinSpace"/>
A of the California Constitution, the term “newly constructed,” as used in subdivision (a) of Section 2 of Article XIII
<html:span class="ThinSpace"/>
A of the California Constitution, does not include the construction or addition of any active solar energy system, as defined in subdivision (b).
</html:p>
<html:p>
(b)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
“Active solar energy system” means a system that, upon completion of the construction of a system as part of a new property or the addition of a system to an existing property, uses solar devices, which are thermally isolated
from living space or any other area where the energy is used, to provide for the collection, storage, or distribution of solar energy.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
“Active solar energy system” does not include solar swimming pool heaters or hot tub heaters.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
Active solar energy systems may be used for any of the following:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
Domestic, recreational, therapeutic, or service water heating.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
Space conditioning.
</html:p>
<html:p>
(C)
<html:span class="EnSpace"/>
Production of electricity.
</html:p>
<html:p>
(D)
<html:span class="EnSpace"/>
Process heat.
</html:p>
<html:p>
(E)
<html:span class="EnSpace"/>
Solar mechanical energy.
</html:p>
<html:p>
(c)
<html:span class="EnSpace"/>
For the purposes of this section, “occupy or use” has the same meaning as defined in Section 75.12.
</html:p>
<html:p>
(d)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
(A)
<html:span class="EnSpace"/>
The Legislature finds and declares that the definition of spare parts in this paragraph is declarative of the intent of the Legislature, in prior statutory enactments of this section that excluded active solar energy systems from the term “newly constructed,” as used in the California Constitution, thereby creating a tax appraisal exclusion.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
An active solar energy system that uses solar energy in the production of electricity includes storage devices, power conditioning
equipment, transfer equipment, and parts related to the functioning of those items. In general, the use of solar energy in the production of electricity involves the transformation of sunlight into electricity through the use of devices such as solar cells or other solar collecting equipment. However, an active solar energy system used in the production of electricity includes only equipment used up to, but not including, the stage of conveyance or use of the electricity. For the purpose of this paragraph, the term “parts” includes spare parts that are owned by the owner of, or the maintenance contractor for, an active solar energy system that uses solar energy in the production of electricity and which spare parts were specifically purchased, designed, or fabricated by or for that owner or maintenance contractor for installation in an active solar energy system that uses solar energy in the production of electricity,
thereby including those parts in the tax appraisal exclusion created by this section.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
An active solar energy system that uses solar energy in the production of electricity also includes pipes and ducts that are used exclusively to carry energy derived from solar energy. Pipes and ducts that are used to carry both energy derived from solar energy and from energy derived from other sources are active solar energy system property only to the extent of 75 percent of their full cash value.
</html:p>
<html:p>
(3)
<html:span class="EnSpace"/>
An active solar energy system that uses solar energy in the production of electricity does not include auxiliary equipment, such as furnaces and hot water heaters, that use a source of power other than solar energy to provide usable energy. An active solar energy system that uses solar
energy in the production of electricity does include equipment, such as ducts and hot water tanks, that is utilized by both auxiliary equipment and solar energy equipment, that is, dual use equipment. That equipment is active solar energy system property only to the extent of 75 percent of its full cash value.
</html:p>
<html:p>
(e)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
Notwithstanding any other law, for purposes of this section, “the construction or addition of any active solar energy system” includes the construction of an active solar energy system incorporated by the owner-builder in the initial construction of a new building that the owner-builder does not intend to occupy or use. The exclusion from “newly constructed” provided by this subdivision applies to the initial purchaser who purchased the new building from the owner-builder, but only if the owner-builder
did not receive an exclusion under this section for the same active solar energy system and only if the initial purchaser purchased the new building prior to that building becoming subject to reassessment to the owner-builder, as described in subdivision (d) of Section 75.12. The assessor shall administer this subdivision in the following manner:
</html:p>
<html:p>
(A)
<html:span class="EnSpace"/>
The initial purchaser of the building shall file a claim with the assessor and provide to the assessor any documents necessary to identify the value attributable to the active solar energy system included in the purchase price of the new building. The claim shall also identify the amount of any rebate for the active solar energy system provided to either the owner-builder or the initial purchaser by the Public Utilities Commission, the State Energy Resources Conservation and Development
Commission, an electrical corporation, a local publicly owned electric utility, or any other agency of the State of California.
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
(I)
<html:span class="EnSpace"/>
The claim for an exclusion under this subdivision shall be considered timely if it is filed within three years of the date of purchase.
</html:p>
<html:p>
(II)
<html:span class="EnSpace"/>
An otherwise valid claim for exclusion under this subdivision filed after the deadline set by subclause (I) shall be applied beginning on the lien date of the assessment year in which the claim is filed.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
The provisions of clause (i) shall become operative on January 1, 2027.
</html:p>
<html:p>
(B)
<html:span class="EnSpace"/>
The assessor shall evaluate the claim and determine the portion of the
purchase price that is attributable to the active solar energy system. The assessor shall then reduce the new base year value established as a result of the change in ownership of the new building by an amount equal to the difference between the following two amounts:
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
That portion of the value of the new building attributable to the active solar energy system.
</html:p>
<html:p>
(ii)
<html:span class="EnSpace"/>
The total amount of all rebates, if any, described in subparagraph (A) that were provided to either the owner-builder or the initial purchaser.
</html:p>
<html:p>
(C)
<html:span class="EnSpace"/>
The extension of the new construction exclusion to the initial purchaser of a newly constructed new building shall remain in effect only until there is a subsequent change in ownership of the new
building.
</html:p>
<html:p>
(2)
<html:span class="EnSpace"/>
The State Board of Equalization, in consultation with the California Assessors’ Association, shall prescribe the manner, documentation, and form for claiming the new construction exclusion required by this subdivision.
</html:p>
<html:p>
(f)
<html:span class="EnSpace"/>
Notwithstanding any other law, the exclusion from new construction provided by this section shall remain in effect only until there is a subsequent change in ownership.
</html:p>
<html:p>
(g)
<html:span class="EnSpace"/>
This section applies to property tax lien dates for the 1999–2000 fiscal year to the 2025–26 fiscal year, inclusive.
</html:p>
<html:p>
(h)
<html:span class="EnSpace"/>
The amendments made to this section by the act that added this subdivision apply beginning with the lien date for the 2008–09 fiscal
year.
</html:p>
<html:p>
(i)
<html:span class="EnSpace"/>
(1)
<html:span class="EnSpace"/>
Except as provided in paragraph (2), this section shall remain in effect only until January 1, 2027.
</html:p>
<html:p>
(2)
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Notwithstanding paragraph (1), active energy solar systems that qualify for an exclusion under this section prior to January 1, 2027, shall continue to be excluded on and after January 1, 2027, until there is a subsequent change in ownership.
</html:p>
<html:p>
(j)
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Section 41 shall not apply to the extension of the exclusion under this section made by the act adding this subdivision.
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<ns0:Num>SEC. 2.</ns0:Num>
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<html:p>Section 1.5 of this bill incorporates amendments to Section 73 of the Revenue and Taxation Code proposed by both this bill and Assembly Bill 1516. That section of this bill shall only become operative if (1) both bills are enacted and become effective on or before January 1, 2026, (2) each bill amends Section 73 of the Revenue and Taxation Code, and (3) this bill is enacted after Assembly Bill 1516, in which case Section 1 of this bill shall not become operative.</html:p>
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