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HB1002 • 2026

repealing the solar energy systems tax exemption.

repealing the solar energy systems tax exemption.

Energy Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Len Turcotte (R), Kevin Verville (R), John Sellers (R), Michael Harrington (R), Shane Sirois (R), Vanessa Sheehan (R), Michael Vose (R), Susan DeRoy (R), Richard Brown (R), Dan McGuire (R)
Last action
2026-02-12
Official status
HOUSE
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

repealing the solar energy systems tax exemption.

repealing the solar energy systems tax exemption.

What This Bill Does

  • repealing the solar energy systems tax exemption.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-02-12 H

    Lay HB1002 on Table (Rep. Guthrie): MA RC 187-157 02/12/2026 HJ 4 P. 57

  2. 2026-02-02 H

    Majority Committee Report: Ought to Pass 01/27/2026 (Vote 10-6; RC) HC 6 P. 19

  3. 2026-02-02 H

    Minority Committee Report: Inexpedient to Legislate

  4. 2026-01-21 H

    Executive Session: 01/27/2026 03:00 pm GP 229

  5. 2026-01-08 H

    Public Hearing: 01/20/2026 03:00 pm GP 229

  6. 2025-11-07 H

    Introduced 01/07/2026 and referred to Science, Technology and Energy HJ 1 P. 2

Official Summary Text

repealing the solar energy systems tax exemption.

Current Bill Text

Read the full stored bill text
HB 1002 - AS INTRODUCED

2026 SESSION
26-2282
07/06

HOUSE BILL
1002

AN ACT
repealing the solar energy systems tax exemption.

SPONSORS: Rep. Turcotte, Straf. 4; Rep. Harrington, Straf. 18; Rep. Vose, Rock. 5; Rep. D. McGuire, Merr. 14; Rep. Verville, Rock. 2; Rep. Sirois, Hills. 32; Rep. DeRoy, Straf. 3; Rep. Sellers, Graf. 10; Rep. Sheehan, Hills. 43; Rep. R. Brown, Carr. 8

COMMITTEE: Science, Technology and Energy

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ANALYSIS

This bill repeals the solar energy systems tax exemption.

- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -

Explanation: Matter added to current law appears in
bold italics.
Matter removed from current law appears [
in brackets and struckthrough.
]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
26-2282
07/06

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT
repealing the solar energy systems tax exemption.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 The State and Its Government; Department of Revenue Administration; Duties of Commissioner. Amend RSA 21-J:3, XIII to read as follows:
XIII. Equalize annually by May 1 the valuation of the property as assessed in the several towns, cities, and unincorporated places in the state including the value of property exempt pursuant to RSA 72:37, RSA 72:37-b, RSA 72:39-a, [
RSA 72:62,
] RSA 72:66, RSA 72:70, RSA 72:85, and RSA 72:87, property which is subject to tax relief under RSA 79-E:4, and property which is subject to tax relief under RSA 79-E:4-a or RSA 79-E:4-b, by adding to or deducting from the aggregate valuation of the property in towns, cities, and unincorporated places such sums as will bring such valuations to the true and market value of the property, and by making such adjustments in the value of other property from which the towns, cities, and unincorporated places receive taxes or payments in lieu of taxes, including renewable generation facility property subject to a payment in lieu of taxes agreement under RSA 72:74 and combined heat and power agricultural facility property subject to a payment in lieu of taxes agreement under RSA 72:74-a, as may be equitable and just, so that any public taxes that may be apportioned among them shall be equal and just. In carrying out the duty to equalize the valuation of property, the commissioner shall follow the procedures set forth in RSA 21-J:9-a.

2 Taxation; Property Taxes; Procedure for Adoption, Modification, or Rescission. Amend RSA 72:27-a, I to read as follows:
I. Any town or city may adopt the provisions of RSA 72:28, RSA 72:28-b, RSA 72:29-a, RSA 72:35, RSA 72:37, RSA 72:37-b, RSA 72:38-b, RSA 72:39-a, [
RSA 72:62,
] RSA 72:66, RSA 72:70, RSA 72:76, RSA 72:82, RSA 72:85, or RSA 72:87, in the following manner:

3 Taxation; Property Taxes; Interpretation; Rules. Amend RSA 72:36, I to read as follows:
I. The commissioner's interpretation of RSA 72:28, 72:28-b, 72:28-c, 72:29, 72:29-a, 72:30, 72:31, 72:32, 72:33, 72:34, 72:34-a, 72:35, 72:36-a, 72:37, 72:37-a, 72:37-b, 72:38-a, 72:38-b, 72:39-a, 72:39-b, 72:41, [
72:62,
] 72:66, 72:70; 72:85, and 72:87; and

4 Repeal. The following are repealed:
I. RSA 72:61, relative to the definition of solar energy systems.
II. RSA 72:62, relative to the tax exemption for solar energy systems.
III. RSA 72:64, relative to the solar energy system tax exemption.

5 Effective Date. This act shall take effect April 1, 2027.