By Ryan Randazzo | The Republic
The Arizona Supreme Court in a ruling Friday spared tens of thousands of homeowners who lease rooftop solar panels from paying property taxes to the state on that equipment.
“Because taxpayers do not operate electric generation facilities, (the Arizona Department of Revenue) lacks authority under (state law) to value the solar panels,” Justice Ann A. Scott Timmer wrote for the unanimous opinion of the court.
Friday’s ruling leaves open the possibility that lower courts could decide that counties, not the state, could assess taxes to leased solar panels. The Supreme Court opted not to offer an opinion on that and instead left it to the lower courts.