tax reduction fund; renewable energy

HB 2915 creates a fund to reduce property taxes for homeowners near qualifying large-scale renewable energy projects (solar or wind facilities with 100+ megawatts capacity). It directly affects residential property owners within a defined "eligible distance" (county zoning area) of such facilities, after the project's construction lowers their property's assessed value. The bill requires counties to deposit 50% of the post-construction value reduction from each affected home into a dedicated fund, which is then distributed annually as tax credits to eligible homeowners. The distribution method (equal, proportional to value, or other equitable approach) is chosen by the county board of supervisors each year.