Ad valorem tax; add categories for energy projects and extend deadline for certain exemptions, extend deadlines and revise fee-in-lieu minimum for certain projects.

Added battery energy storage systems as eligible projects for ad valorem tax exemptions under Section 27-31-46

Added data centers and controlled environment agriculture enterprises to the list of eligible enterprises for tax exemptions

Extended the initial construction deadline for renewable energy projects from December 31, 2036 to December 31, 2037

Extended the deadline for counties and municipalities to authorize tax exemptions from July 1, 2035 to July 1, 2036

Extended the effective date of certain tax exemption provisions from June 30, 2029 to June 30, 2030

Added battery energy storage system facilities to the list of eligible enterprises for tax exemptions in Section 27-31-101

Extended the fee-in-lieu agreement deadline from July 1, 2035 to July 1, 2036 for projects eligible under Section 27-31-46

Added explicit prohibition against granting tax exemptions or fee-in-lieu agreements to medical cannabis establishments