Solar energy and recycling equipment; classification for purposes of real property tax exemption.

Classification of solar energy and recyclingequipment. Provides that, for purposes of the real property taxexemption for certified solar energy and recycling equipment, theexemption shall be retroactive to the date of installation if thetaxpayer obtains certification from the Department of EnvironmentalQuality within one year of installation. Under current law, the exemptionis effective in the next tax year after the taxpayer obtains certification.