As solar development increases, states face new challenges in regulating and taxing solar facilities. To better understand an important piece of the current regulatory landscape for solar, this study inventories property tax treatment for utility-scale solar development across all 50 states. This inventory was created entirely with publicly available information from a variety of web-based sources, and is accurate as of June 2021. In addition to this inventory, we have also written a descriptive summary and analysis of this legislation, along with an interactive map displaying the data. There is also a parallel inventory of wind energy property tax treatment.