| Chapter 126 |
| 2017 -- S 0570 SUBSTITUTE A Enacted 07/05/2017 |
| A N A C T |
| RELATING TO TAXATION -- TAXATION OF FARM, FOREST, AND OPEN SPACE LAND |
| Introduced By: Senators Sosnowski, P Fogarty, Conley, and Archambault |
| Date Introduced: March 15, 2017 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Chapter 44-27 of the General Laws entitled "Taxation of Farm, Forest, and |
| Open Space Land" is hereby amended by adding thereto the following section: |
| 44-27-10.1. Land withdrawn from classification for commercial renewable-energy |
| production -- Effect on obligation and the land use change tax. |
| (a) Farmlands classified in the farm, forest, or open-space program shall not be subject to |
| a land use change tax if the landowner converts no more than twenty percent (20%) of the total |
| acreage of land which that is actively devoted to agricultural or horticultural use to install a |
| renewable-energy system. Any acreage used for a renewable-energy system that is designated for |
| dual use under subsection (c) of this section shall not be included in the calculation of the twenty |
| percent (20%) restriction. For purposes of this section, land which that is actively devoted to |
| agricultural or horticultural use shall be defined by rules and regulations established by the |
| department of environmental management in consultation with the office of energy resources and |
| shall include, at a minimum, any land which that is actively devoted to agricultural or |
| horticultural use that was previously used to install a renewable-energy system. Those rules shall |
| also define renewable-energy system to include, at a minimum, any buffers, access roads, and |
| other supporting infrastructure associated with the generation of renewable energy. |
| (b) The tax assessor shall only withdraw from farmland classification the actual acreage |
| of the farmland used for a renewable-energy system that is not concurrently used as farmland. |
| The rest of the farmland shall remain eligible as long as it still meets the program qualification |
| criteria. This reclassification of farmlands shall not be considered an exception to the tax |
| treatment for renewable-energy systems prescribed by ยง44-5-3(c). |
| (c) The dual purpose designation for installing a renewable-energy system and utilizing |
| the land below and surrounding the system for agriculture purposes, shall be determined pursuant |
| to rules and regulations that will be established by the department of environmental management |
| in consultation with the office of energy resources. The regulations shall be adopted no later than |
| December 30, 2017. |
| SECTION 2. This act shall take effect upon passage. |
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| LC001755/SUB A |
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