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2013 SESSION
13103496DBe it enacted by the General Assembly of Virginia:
1. That § 58.1-3661 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-3661. Certified solar energy equipment, facilities or devices and certified recycling equipment, facilities or devices.
A. Certified solar energy equipment facilities or devices and
certified recycling equipment, facilities, or devices, as defined herein, are
hereby declared to be a separate class of property and shall constitute a
classification for local taxation separate from other classifications of real
or personal property. The governing body
of any county, city or town
may, by ordinance, exempt or partially exempt such property from local taxation in the manner
provided by subsection D.
Certified solar energy equipment
facilities or devices shall be exempt from state and local taxation pursuant to
Article X, Section 6(d) of the Constitution of
Virginia.
B. As used in this section:
"Certified recycling equipment, facilities, or devices" means machinery and equipment which is certified by the Department of Waste Management as integral to the recycling process and for use primarily for the purpose of abating or preventing pollution of the atmosphere or waters of the Commonwealth, and used in manufacturing facilities or plant units which manufacture, process, compound, or produce for sale recyclable items of tangible personal property at fixed locations in the Commonwealth.
"Certified solar energy equipment, facilities or devices" means any property, including real or personal property, equipment, facilities, or devices, certified by the local certifying authority to be designed and used primarily for the purpose of providing for the collection and use of incident solar energy for water heating, space heating or cooling or other application which would otherwise require a conventional source of energy such as petroleum products, natural gas, or electricity.
"Local certifying authority" means the local building departments or the Department of Waste Management. The State Board of Housing and Community Development shall promulgate regulations setting forth criteria for certifiable solar energy equipment. The Department of Waste Management shall promulgate regulations establishing criteria for recycling equipment, facilities, or devices.
C. Any person residing in a
county, city or town which has adopted an ordinance pursuant to subsection A
may proceed to have solar energy equipment, facilities or devices certified as
exempt, wholly or partially, from
taxation by applying to the local building department. If, after examination of
such equipment, facility or device, the local building department determines
that the unit primarily performs any of the functions set forth in subsection B
and conforms to the requirements set by regulations of the Board of Housing and
Community Development, such department shall approve and certify such
application. The local department shall forthwith transmit to the local
assessing officer those applications properly approved and certified by the
local building department as meeting all requirements qualifying such
equipment, facility or device for exemption from taxation. Any person aggrieved
by a decision of the local building department may appeal such decision to the
local board of building code appeals, which may affirm or reverse such decision.
D. Upon receipt of the certificate from the local building
department or the Department of Waste Management the local assessing officer
shall, if such local ordinance is in effect,
proceed to determine the value of such qualifying solar energy equipment,
facilities, or devices or certified
recycling equipment, facilities, or devices. The exemption provided by this
section shall be determined by applying the local tax rate to the value of such
equipment, facilities, or
devices and subtracting such amount, wholly or
partially, either (i) from the total real property tax due
on the real property to which such equipment, facilities, or devices are
attached or (ii) if such equipment, facilities, or devices are taxable as
machinery and tools under § 58.1-3507, from the total machinery and tools tax
due on such equipment, facilities, or devices, at the election of the taxpayer.
This exemption shall be effective beginning in the next succeeding tax year,
and shall be permitted for a term of not less than five years. In the event the
locality assesses real estate pursuant to § 58.1-3292, the exemption shall be
first effective when such real estate is first assessed, but not prior to the
date of such application for exemption.
E. It shall be presumed for purposes of the administration of ordinances pursuant to this section, and for no other purposes, that the value of such qualifying solar energy equipment, facilities and devices is not less than the normal cost of purchasing and installing such equipment, facilities and devices.