S07026 Summary:

BILL NOS07026A
 
SAME ASSAME AS A09446-A
 
SPONSORMAZIARZ
 
COSPNSRAVELLA, BOYLE, CARLUCCI, DILAN, GIPSON, HOYLMAN, LATIMER, SERRANO
 
MLTSPNSR
 
Amd S487, RPT L
 
Relates to the exemption from taxation for certain solar or wind energy systems or farm waste energy systems; specifies that construction of a solar or wind energy system or a farm waste energy system is deemed to begin at the full execution of an interconnection agreement with a utility; requires the taxing jurisdiction to notify the owner or developer of the contract requirement for payments in lieu of taxes.
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S07026 Actions:

BILL NOS07026A
 
04/16/2014REFERRED TO LOCAL GOVERNMENT
05/20/20141ST REPORT CAL.891
05/21/20142ND REPORT CAL.
05/28/2014ADVANCED TO THIRD READING
06/02/2014AMENDED ON THIRD READING 7026A
06/11/2014PASSED SENATE
06/11/2014DELIVERED TO ASSEMBLY
06/11/2014referred to ways and means
06/12/2014substituted for a9446a
06/12/2014ordered to third reading rules cal.199
06/12/2014passed assembly
06/12/2014returned to senate
08/25/2014DELIVERED TO GOVERNOR
09/04/2014SIGNED CHAP.344
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S07026 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         7026--A
            Cal. No. 891
 
                    IN SENATE
 
                                     April 16, 2014
                                       ___________
 
        Introduced  by  Sens.  MAZIARZ,  AVELLA,  BOYLE, DILAN, GIPSON, LATIMER,
          SERRANO -- read twice and ordered printed,  and  when  printed  to  be
          committed  to  the Committee on Local Government -- reported favorably
          from said committee, ordered to first and second report, ordered to  a
          third  reading,  amended and ordered reprinted, retaining its place in
          the order of third reading
 

        AN ACT to amend the real property tax law, in relation to exemption from
          taxation for certain solar or wind energy systems or farm waste energy
          systems
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1. Subdivision 5 of section 487 of the real property tax law,
     2  as amended by chapter 366 of the laws of 2010, is  amended  to  read  as
     3  follows:
     4    5. The exemption granted pursuant to this section shall only be appli-
     5  cable to solar or wind energy systems or farm waste energy systems which
     6  are  (a)  existing  or constructed prior to July first, nineteen hundred
     7  eighty-eight or (b) constructed subsequent to  January  first,  nineteen
     8  hundred  ninety-one  and  prior to January first, two thousand [fifteen]
     9  twenty-five.

    10    § 2. Subdivision 8 of section 487 of the real  property  tax  law,  as
    11  amended  by  chapter  515  of the laws of 2002 and as further amended by
    12  subdivision (b) of section 1 of part W of chapter  56  of  the  laws  of
    13  2010, is amended to read as follows:
    14    8.  (a)  Notwithstanding  the  provisions  of  subdivision two of this
    15  section, a county, city, town or village may by local law  or  a  school
    16  district, other than a school district to which article fifty-two of the
    17  education law applies, may by resolution provide that no exemption under
    18  this section shall be applicable within its jurisdiction with respect to
    19  any   solar   or   wind  energy  system  or  farm  waste  energy  system
    20  [constructed] which began  construction  subsequent  to  January  first,
    21  nineteen  hundred  ninety-one  or  the effective date of such local law,

    22  ordinance or resolution, whichever is later. A copy of  any  such  local
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14723-02-4

        S. 7026--A                          2
 
     1  law  or  resolution  shall  be  filed with the commissioner and with the
     2  president of the authority.
     3    (b)  Construction  of  a  solar  or wind energy system or a farm waste
     4  energy system shall be deemed to have begun upon the full execution of a
     5  contract or interconnection agreement with a utility; provided  however,
     6  that if such contract or interconnection agreement requires a deposit to

     7  be  made,  then  construction  shall  be  deemed  to have begun when the
     8  contract or interconnection agreement is fully executed and the  deposit
     9  is  made.  The owner or developer of such a system shall provide written
    10  notification to the appropriate local jurisdiction or jurisdictions upon
    11  execution of the contract or the interconnection agreement.
    12    § 3. Paragraph (a) of subdivision 9 of section 487 of the real proper-
    13  ty tax law, as added by chapter 608 of the laws of 2002, is  amended  to
    14  read as follows:
    15    (a)  A county, city, town, village or school district, except a school
    16  district under article fifty-two of the  education  law,  that  has  not
    17  acted  to  remove the exemption under this section may require the owner
    18  of a property which includes a solar or wind energy system  which  meets

    19  the  requirements  of  subdivision four of this section, to enter into a
    20  contract for payments in lieu of taxes. Such contract may require annual
    21  payments in an amount not to exceed the amounts which would otherwise be
    22  payable but for the exemption under this section. If the owner or devel-
    23  oper of such a system provides written notification to a  taxing  juris-
    24  diction  of  its  intent  to  construct  such a system, then in order to
    25  require the owner or developer of such system to enter into  a  contract
    26  for payments in lieu of taxes, such taxing jurisdiction must notify such
    27  owner  or  developer of its intent to require a contract for payments in
    28  lieu of taxes within sixty days of receiving the written notification.
    29    § 4. This act shall take effect immediately.
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