The Board of Selectmen at their June 2 meeting unanimously voted to appeal the recent decision of the State Superior Court regarding taxation of the Solar Park’s personal property, which ruled against the Town of Hampton’ claim on taxes owed. The litigation is the result of the AFL-HBAB Solar Trust’s refusal to pay personal property taxes on the equipment used for their enterprise at 37 West Fisk Road, a significant parcel in Hampton’s limited commercial zone. While taxes on the 33 acres have been collected, taxes on the personal property have been billed, but not collected since first assessed in 2020.

The plaintiff based their claim on Connecticut General Statute 12-81(57)(D), asserting that the solar panels and related equipment, installed for “commercial or industrial purposes” and located at the property, are exempt from taxation as it qualifies as a “Class I renewable energy source” as defined in CGS 16-1. In the summary ruling, rendered on May 23, the judge ruled in favor of plaintiff Solar Trust c/o Huntington National Bank against the defendant, the Town of Hampton, citing the relevant statutes and decisions regarding other municipalities, all favoring the plaintiff Solar Trust. Several similarity situated towns have settled for minimal amounts.

In arriving at their decision to appeal, First Selectman Allan Cahill noted the difference between the amount our town lost in uncollected taxes compared to other municipalities. The personal property of the Solar Park represents a larger percentage of our Grand List compared to those of other filers. The Selectmen hope to recoup some of the approximate 1.5 million dollars lost to unpaid taxes and interest. Since 2020, $29,059 has been spent on legal counsel to resolve the matter. The cost of the appeal, Cahill said when asked at a meeting of the Board of Finance, will probably be comparable.