FuelCell Energy, Inc. v. Groton

Summary

The court affirmed the judgment granting FuelCell Energy property-tax exemptions for its fuel-cell modules and related equipment. It held that the property qualified under the specific renewable-energy exemption for tax years 2017 through 2019, constituted goods in the process of manufacture for 2016, and did not have to be declared because it was exempt from taxation. The court also concluded that penalties for failing to declare the property were improper.