Missouri Property Tax Exemption for Solar Energy Systems Not Held for Resale Was Unconstitutional


The Missouri statute exempting solar energy systems not held for resale from property taxation was unconstitutional. According to the Missouri Supreme Court, the Missouri Constitution did not grant the General Assembly the power to exempt such systems from taxation. Thus, a lower court ruling that a taxpayer’s solar energy system was tax-exempt was vacated, and the case was remanded. ohnson v. Springfield Solar 1, LLC, Supreme Court of Missouri, No. SC99441, August 9, 2022.