Connecticut Solar Farm Properly Denied Tax Break on Equipment

The owner of a solar farm failed to convince the Connecticut Appellate Court that generation of electricity qualifies as manufacturing for purposes of a property tax exemption.

The court rejected McHenry Solar LLC’s argument that converting atoms into electricity compatible with the grid falls under the exemption, which requires converting tangible personal property into a marketable product. “The definition of manufacturing does not mention atoms, electrons, energy or electricity,” Judge Melanie L. Cradle wrote in an opinion released Friday.

• McHenry appealed a trial court ruling upholding the town of Hampton, Conn.'s assessment of personal property tax on its equipment
• The ...