Emery County CRA amends Horn Shadow solar project area, ratifies prior actions and approves participation agreement; project nearing mechanical completion

The Emery County Community Reinvestment Agency on April 15, 2025 adopted a second amendment to the Horn Shadow Solar project-area plan that removes certain parcels and updates the project-area map and legal descriptions, and the agency also ratified prior actions and formally approved a participation agreement with Horn Shadow Solar LLC. The board separately approved an agency letter notifying taxing entities that the Orange Shadow/related project is “triggering,” which begins the tax-increment distribution process for this tax year.

Agency counsel and staff told the board that their review found several earlier actions either were not completed by resolution or were not properly noticed, and that the amended map and legal descriptions now align. Counsel said removing and adding adjacent parcels did not materially change the project-area’s overall size, configuration or base taxable value and that, under the applicable code interpretation, the adjustment could proceed without an additional public hearing because the amendment does not materially increase base value or duration.

Board members discussed the practical implications of parcel configuration for farming and tax classification. Staff cautioned that a parcel placed in the project area is treated under the project’s tax classification and that splitting a parcel to tax portions in different ways creates administrative complications; some property owners had reconfigured parcel numbers to segregate irrigated farmland from leased lands carrying panels, which required map and legal-description fixes.

The board unanimously adopted the resolution amending the Horn Shadow project-area plan and then approved a separate resolution ratifying prior agency actions and formally approving the participation agreement with Horn Shadow Solar LLC.

Staff also presented a construction update: Horn Shadow consists of two phases totaling about 300 megawatts of solar. Construction is largely complete with mechanical work expected to finish in the coming weeks and punch-list items into the summer. Project representatives reported roughly 670,000 work hours, a peak workforce just above 450 people, an average onsite workforce of about 80 over 13 months, and substantial local contracting dollars (quoted in the meeting as roughly $105,000,000 to Utah subcontractors and vendors). The developer has donated $200,000 to the Emery County School District and pledged other community contributions, including sponsorships and fair support.

Board members also considered operations and maintenance, road impacts and water use. Project representatives said O&M contracts are in place and that long-term on-site staffing is expected to be small (a handful of permanent jobs). They said anticipated water use is modest (staff indicated roughly one acre-foot per year for the site) and that a battery component originally contemplated with the project is delayed; the developer said the battery remains planned but will require additional permitting and a building permit if and when it is installed. Board members asked staff and the developer to coordinate on any post-construction road repairs and to involve the county road manager in inspections.

Votes at a glance - Motion: Adopt resolution approving second amended and restated Horn Shadow Solar project-area plan (map and legal-description updates) — Outcome: Approved. - Motion: Adopt resolution ratifying prior agency actions and approving participation agreement with Horn Shadow Solar LLC — Outcome: Approved. - Motion: Approve agency letter providing official notice of triggering for the Orange Shadow/related project area — Outcome: Approved.