New relations for the polysilicon grain boundary (GB) potential barrier height (Ug) for both, the dark and light cases, are developed. The dependency of Ug on doping concentration (N), photogeneration (G), trap density (Nts), and the depth from surface (x), are discussed theoretically, along with the resulting minority carrier lifetime (τ), mobility (μ), and diffusion length (L). It is shown that Vg increases with depth and trap density, whereas the transport parameters decrease drastically under air‐mass number 1 (AM 1) illumination.