Property taxation: active solar energy systems: customer sited: extension.

Summary

AB 2389 prolongs the property‑tax break for active solar energy systems installed by customers, covering systems of 2 megawatts or less for tax lien dates from Jan 1 2027 to Dec 31 2030. It also directs any tax savings from solar on public‑entity property to be used to keep future lease costs affordable, and limits the exemption for owner‑builder projects to permits issued before 2027. The measure aims to boost solar adoption while clarifying tax treatment.

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