ARTICLE X. - TAXATION OF ALTERNATIVE RENEWABLE ENERGY SYSTEMS

Sec. 16-97. - Definitions.#

Minor alternative renewable energy system. Any off the grid system supplying power or heat to a specific property or properties under common ownership, including solar, photovoltaic, wind, geothermal, hydro-electric, or other energy source. All residential systems owned by the property owner for up to three-family dwellings.

Major alternative renewable energy system. Any renewable energy system designed to sell electricity to a utility supplier.

Combined purpose alternative renewable energy system. Any renewable energy system which is used to supply power or heat to a specific property or properties under common ownership where excess production is sold to a utility supplier or credited back to the system owner.

Leased alternative energy system. Any system leased to any entity in East Providence including residential homeowners.

(Ch. 639, § I, 12-15-15)

Sec. 16-98. - Taxation.#

(a)

Pursuant to G.L. § 44-3-21, minor alternative renewable energy systems are exempt from taxation in the City of East Providence.

(b)

Major alternative renewable energy systems are fully taxable in the City of East Providence unless by written agreement of the city council.

(c)

Combined purpose alternative renewable energy systems are taxable in the City of East Providence to the extent they sell to a utility supplier or are credited back to the system owner.

(d)

Leased alternative renewable energy systems are fully taxable to the lessor.

(Ch. 639, § I, 12-15-15)

Sec. 16-99. - Requirements.#

(a)

All city regulations must be followed including but not limited to building permits, zoning requirements, and planning requirements.

(b)

Agreements with utility suppliers, annual income and expense statements and credited amounts must be filed with the tax assessor's office.

(c)

An annual application for renewable energy system tax exemption must be made to the city assessor no later than March 15 of each year on forms to be provided by the assessor.

(Ch. 639, § I, 12-15-15)