ARTICLE IV. - SOLAR ENERGY COLLECTION FACILITIES TANGIBLE PROPERTY TAX ABATEMENT

Sec. 19-101. - Purpose and eligibility.#

The purpose of this article is to encourage the development of alternative energy sources by providing an appropriate tangible property tax abatement to solar collection facilities that locate within the Town of Hopkinton. Any solar energy collection facility that locates within the Town of Hopkinton shall be eligible to seek an abatement for tangible property tax which shall be limited to a ten-year term at which time the town council will undertake a review and consider renewal of the abatement. If in ten (10) years there is no change to the size of the solar array or the purchase agreement from National Grid, then the tax abatement would also remain the same as initially granted.

(Ch. 243, § 1, 12-21-15)

Sec. 19-102. - Procedure.#

(a)

Application. Any solar energy collection facility located in a commercial or manufacturing zone that wishes to request an abatement of tangible property tax shall make such a request to the town council by submitting an application for same to the town clerk. The application shall include the applicant's name and address and, if the applicant is a corporation, the names and addresses of all officers and owners of the entity, a description of the solar collection facility that shall include the taxable tangible property projected or actually in use at the facility, the amount of tangible property tax that would be assessed on that tangible property, the projected or actual energy output of the facility, the length of time for which the abatement is sought and the amount of tangible property tax that the facility is seeking to have abated. Appended to the application shall be any agreements entered into by the facility for the sale of its energy output to National Grid or any other similar energy supplier.

(b)

Building inspector review. The building inspector shall review the application and shall certify that there are no violations of the Building Code with respect to the facility of the applicant and any other property in the Town of Hopkinton owned by the applicant. If violations do exist, the building inspector shall forward a statement stating the nature and extent of the violations. No abatement shall be granted until any violations have been cured. Proof of compliance with NFPA regulations approved by the fire marshall shall be submitted in writing.

(c)

Tax collector review. The tax collector shall review the Town of Hopkinton tax records to determine whether all taxes of any kind and nature, including tangible property tax (together with interest and penalties) on the subject property and all other Hopkinton property owned by the applicant have been paid. If a deficiency or deficiencies do exist, the tax collector shall forward a statement of the amounts due and properties involved. No abatement shall be granted until all taxes, including tangible property taxes, together with interest and penalties unpaid and due and owing the Town of Hopkinton, have been paid in full.

(d)

Tax assessor review. The tax assessor shall review the application and provide a written recommendation to the town council. Said recommendation shall include a discussion of the impact of any abatement sought on the town's tax role.

(e)

Public hearing. Once the application is complete and all required reviews have been submitted, the town council shall hold a public hearing at which all aspects of the requested abatement shall be discussed. At least ten (10) days' notice shall be given of the public hearing in a newspaper having a general circulation in the Town of Hopkinton. The cost of advertising to be borne by the applicant.

(Ch. 243, § 2, 12-21-15)

Sec. 19-103. - Council action.#

After the public hearing on the application has been held by the council, the council shall vote by majority vote to grant, grant as modified or deny the request for abatement, at a subsequent town council meeting.

Any grant of tax abatement pursuant to this section as well as the amount of any such abatement shall be within the town council's sole discretion and occur only upon its findings that: (a)

An applicant has satisfied all of the requirement of this article;

(b)

The granting of such abatement will benefit the Town of Hopkinton and everyone in the State of Rhode Island by encouraging the development of alternative energy facilities;

(c)

That the abatement granted will not result in a significant burden or detriment to the citizens of the Town of Hopkinton; and

(d)

The tangible property tax abatement is limited to a ten-year term, renewable upon review by the town council.

(Ch. 243, § 3, 12-21-15)

Sec. 19-104. - Cessation of abatement.#

(a)

Any abatement granted by the council pursuant to this section shall cease immediately if:

(1)

The applicant defaults on any quarterly tax or other payment due the Town of Hopkinton (real estate, motor vehicle, personal property);

(2)

The applicant vacates the property or the facility ceases operations; or

(3)

The applicant is determined to be in violation of any other federal or state laws or ordinances of the Town of Hopkinton.

(b)

The tax collector shall notify the tax assessor no later than March 15th of each year of any taxpayer who has been granted an abatement under this article who is delinquent and therefore not eligible to continue to receive the tax abatement benefit.

(c)

The applicant, its successors and assigns agree to allow the Town of Hopkinton to record a lien against the property on which the facility is located during the period in which the abatement is in effect in order to guarantee payment of any town tax assessed. The tax assessor shall annually as of December 31 of each year, record a list of all solar collection facilities which have received abatements under this article.

(Ch. 243, § 4, 12-21-15)

Sec. 19-105. - Notification of material changes.#

If an abatement is granted by the town council, the applicant must certify on an annual basis thereafter and verified by the tax assessor, that there have been no substantial changes to the facility components nor has there been a significant decrease in the energy generated by the facility. If such changes occur, the applicant must notify the town council through the town clerk in writing promptly of any such changes at which time the town council is authorized to consider an adjustment to the amount of the abatement, which adjustment may be made by the town council upon majority vote without the necessity of a public hearing.

(Ch. 243, § 5, 12-21-15)