California Energy Journal

California Energy Journal

Share this post

California Energy Journal
California Energy Journal
BOE: Solar “Partnership Flips” Do not Trigger Property Tax Reassessment
Solar

BOE: Solar “Partnership Flips” Do not Trigger Property Tax Reassessment

S.B. 267 excludes partnership flip transactions from a “change in ownership” that would trigger a reassessment of property taxes.

Aug 02, 2022
∙ Paid

Share this post

California Energy Journal
California Energy Journal
BOE: Solar “Partnership Flips” Do not Trigger Property Tax Reassessment
Share

The California Board of Equalization (BOE) recently issued a letter to county assessors clarifying the exclusion of solar projects from property tax reassessments after a “partnership flip transaction.” While solar property has been excluded from the definition of “new construction” that triggers a reassessment of property taxes, S.B. 267, passed in 202…

This post is for paid subscribers

Already a paid subscriber? Sign in
© 2025 Philip MacFarlane
Privacy ∙ Terms ∙ Collection notice
Start writingGet the app
Substack is the home for great culture

Share