Chapter 59, Section 5, Clause 45 of the Massachusetts General Laws provides an exemption from local property taxes for any solar or wind-powered system or device which is being used as a primary or auxiliary power system for the sole purpose of heating or otherwise supplying the energy needs of property taxable under Chapter 59. The exemption is allowed for 20 years from the date of installation barring special agreement between the owner and municipality, which can extend it beyond 20 years.
