Virginia SB 800: Real property; tax exemption for certified pollution control equipment and facilities.

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2020 SESSION

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20103902D

SENATE BILL NO. 800 

Offered January 8, 2020 

Prefiled January 8, 2020 

A BILL to amend and reenact � 58.1-3660 of the Code of 
 Virginia, relating to real property tax exemption for certified pollution 
 control equipment and facilities. 
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Patron-- Lewis 

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Referred to Committee on Finance and Appropriations 

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Be it enacted by the General Assembly of Virginia:

1. That � 58.1-3660 of the Code of Virginia is amended and 
 reenacted as follows:

� 58.1-3660. Certified pollution control equipment and 
 facilities.

A. Certified pollution control equipment and facilities, as 
 defined herein, are hereby declared to be a separate class of property and 
 shall constitute a classification for local taxation separate from other such 
 classification of real or personal property and such property. Certified 
 pollution control equipment and facilities 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 pollution control equipment and 
 facilities" shall mean means any property, including real 
 or personal property, equipment, facilities, or devices, used primarily for the 
 purpose of abating or preventing pollution of the atmosphere or waters of the 
 Commonwealth and which the state certifying authority having jurisdiction with 
 respect to such property has certified to the Department of Taxation as having 
 been constructed, reconstructed, erected, or acquired in conformity with the 
 state program or requirements for abatement or control of water or atmospheric 
 pollution or contamination. Such property shall include, but is not limited to, 
 any equipment used to grind, chip, or mulch trees, tree stumps, underbrush, and 
 other vegetative cover for reuse as mulch, compost, landfill gas, synthetic or 
 natural gas recovered from waste or other fuel, and equipment used in 
 collecting, processing, and distributing, or generating electricity from, 
 landfill gas or synthetic or natural gas recovered from waste, whether or not 
 such property has been certified to the Department of Taxation by a state 
 certifying authority. Such property shall also include solar energy equipment, 
 facilities, or devices owned or operated by a business that collect, generate, 
 transfer, or store thermal or electric energy whether or not such property has 
 been certified to the Department of Taxation by a state certifying authority. 
 For solar photovoltaic (electric energy) systems, this exemption applies only 
 to (i) projects equaling 20 megawatts or less, as measured in alternating 
 current (AC) generation capacity, for which an initial interconnection request 
 form has been filed with an electric utility or a regional transmission 
 organization on or before December 31, 2018; (ii) projects equaling 20 
 megawatts or less, as measured in a