Connecticut Commercial Solar Array Capacity Tax

planned

A new law in Connecticut establishes a uniform property tax for large commercial solar arrays, setting a tax of $10,000 per megawatt per year for solar facilities commencing operation after July 1, 2026. This tax applies to ground-mounted solar arrays with output over 1 megawatt and exempts residential rooftop systems and certain other categories. The tax applies for 20 years, exempting developers from personal property taxes on equipment during this period, while land remains subject to real estate taxes.