California enacted legislation (A.B. 15), which clarifies the construction of an active solar energy system on new property is not considered “newly constructed” property, and, therefore, is not subject to ad valorem taxation. Although “newly constructed” real property is subject to ad valorem tax, active solar energy systems are excluded from the tax because they are not classified as “newly constructed” property. The new construction exclusion measure was implemented to encourage taxpayers to develop solar energy systems.