.................... moves to amend H.F. No. 1884, the delete everything amendment
(A14-0890), as follows:
Page 6, after line 10, insert:
"Section 1. Minnesota Statutes 2012, section 272.02, subdivision 24, is amended to read:
Electric power photovoltaic devices Solar energy generating systems.
1.6 Photovoltaic devices Personal property consisting of solar energy generating systems
defined in section
216C.06, subdivision 16 272.0295
installed after January 1, 1992, and
1.8 used to produce or store electric power are is
exempt. The value of the real property on
1.9which the solar energy generating system is located shall be valued in the same manner as
1.10similar real property that has not been improved with a solar energy generating system.
1.11The real property shall be classified based on the most probable use of the property if it
1.12were not improved with a solar energy generating system
1.13EFFECTIVE DATE.This section is effective beginning with taxes payable in 2015.
Sec. 2. [272.0295] SOLAR ENERGY PRODUCTION TAX.
1.15 Subdivision 1. Production tax. A tax is imposed on the production of electricity
1.16from a solar energy generating system used as an electric power source.
1.17 Subd. 2. Definitions. (a) For the purposes of this section, the term "solar energy
1.18generating system" means a set of devices whose primary purpose is to produce electricity
1.19by means of any combination of collecting, transferring, or converting solar-generated
1.21(b) The total size of a solar energy generating system under this subdivision shall
1.22be determined according to this paragraph. Unless the systems are interconnected with
1.23different distribution systems, the nameplate capacity of a solar energy generating system
1.24shall be combined with the nameplate capacity of any other solar energy generating
1.25system that is:
2.1(1) constructed within the same 12 month period as the solar energy generating
2.3(2) exhibits characteristics of being a single development, including but not limited
2.4to ownership structure, an umbrella sales arrangement, shared interconnection, revenue
2.5sharing arrangements, and common debt or equity financing.
2.6In the case of a dispute, the commissioner of commerce shall determine the total size of
2.7the system, and shall draw all reasonable inferences in favor of combining the systems.
2.8(c) In making a determination under paragraph (b), the commissioner of commerce
2.9may determine that two solar energy generating systems are under common ownership
2.10when the underlying ownership structure contains similar persons or entities, even if the
2.11ownership shares differ between the two systems. Solar energy generating systems are
2.12not under common ownership solely because the same person or entity provided equity
2.13financing for the systems.
2.14 Subd. 3. Rate of tax. (a) For a solar energy generating system with a capacity
2.15exceeding one megawatt alternating current, the tax is $1.20 per megawatt-hour.
2.16(b) A solar energy generating system with a capacity of one megawatt alternating
2.17current or less is exempt from the tax imposed under this section.
2.18 Subd. 4. Reports. An owner of a solar energy generating system subject to tax
2.19under this section shall file a report with the commissioner of revenue annually on or
2.20before January 15 detailing the amount of electricity in megawatt-hours that was produced
2.21by the system in the previous calendar year. The commissioner shall prescribe the form
2.22of the report. The report must contain the information required by the commissioner to
2.23determine the tax due to each county under this section for the current year. If an owner
2.24of a solar energy generating system subject to taxation under this section fails to file the
2.25report by the due date, the commissioner of revenue shall determine the tax based upon
2.26the nameplate capacity of the system multiplied by a capacity factor of 30 percent.
2.27 Subd. 5. Notification of tax. (a) On or before February 28, the commissioner of
2.28revenue shall notify the owner of each solar energy generating system of the tax due to
2.29each county for the current year and shall certify to the county auditor of each county in
2.30which the system is located the tax due from each owner for the current year.
2.31(b) If the commissioner of revenue determines that the amount of production tax has
2.32been erroneously calculated, the commissioner may correct the error. The commissioner
2.33must notify the owner of the solar energy generating system of the correction and the
2.34amount of tax due to each county and must certify the correction to the county auditor of
2.35each county in which the system is located on or before April 1 of the current year.
3.1 Subd. 6. Payment of tax; collection. The amount of production tax determined
3.2under subdivision 4 must be paid to the county treasurer at the time and in the manner
3.3provided for payment of property taxes under section
277.01, subdivision 3, and, if unpaid,
3.4is subject to the same enforcement, collection, and interest and penalties as delinquent
3.5personal property taxes. Except to the extent inconsistent with this section, the provisions
278.14 apply to the taxes imposed under this
3.7section, and for purposes of those provisions, the taxes imposed under this section are
3.8considered personal property taxes.
3.9 Subd. 7. Distribution of revenues. Revenues from the taxes imposed under this
3.10section must be part of the settlement between the county treasurer and the county auditor
276.09. The revenue must be distributed by the county auditor or the county
3.12treasurer to local taxing jurisdictions in which the solar energy generating system is
3.13located as follows: 80 percent to counties; and 20 percent to cities and townships.
3.14EFFECTIVE DATE.This section is effective beginning with taxes payable in 2015.
Page 10, line 28, reinstate the stricken language
Page 15, line 8, reinstate the stricken "definitions" and delete "definition
reinstate the stricken "paragraphs"
Page 15, lines 9 and 10, reinstate the stricken language and delete the new language
Page 20, line 15, strike "the same class"
Page 20, line 16, strike "rate as class 4d property" and insert "a classification rate of
Page 28, line 1, delete "2013 as compared to 2015
" and insert "2015 as compared
Page 43, line 26, strike everything after the period
Page 43, strike lines 27 and 28
Renumber the sections in sequence and correct the internal references
Amend the title accordingly