A02609 Summary:

BILL NOA02609A
 
SAME ASSAME AS UNI. S02359-A
 
SPONSORThiele
 
COSPNSRGottfried
 
MLTSPNSR
 
Amd S487, RPT L
 
Increases the value of the exemption for certain solar or wind energy systems or farm waste energy systems; provides that where the municipality does not tax at full value such exemption shall be pro-rated.
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A02609 Actions:

BILL NOA02609A
 
01/16/2013referred to real property taxation
01/08/2014referred to real property taxation
05/15/2014amend (t) and recommit to real property taxation
05/15/2014print number 2609a
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A02609 Floor Votes:

There are no votes for this bill in this legislative session.
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A02609 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
            S. 2359--A                                            A. 2609--A
 
                               2013-2014 Regular Sessions
 
                SENATE - ASSEMBLY
 
                                    January 16, 2013
                                       ___________
 
        IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
          ed, and when printed to be committed to the Committee on Local Govern-
          ment -- recommitted to the Committee on Local Government in accordance
          with  Senate  Rule  6,  sec.  8 -- committee discharged, bill amended,

          ordered reprinted as amended and recommitted to said committee
 
        IN ASSEMBLY -- Introduced by M. of A. THIELE, GOTTFRIED -- read once and
          referred to the Committee on Real Property Taxation -- recommitted  to
          the  Committee  on  Real Property Taxation in accordance with Assembly
          Rule  3,  sec.  2  --  committee  discharged,  bill  amended,  ordered
          reprinted as amended and recommitted to said committee
 
        AN ACT to amend the real property tax law, in relation to increasing the
          value  of  the  exemption for certain renewable 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.  Section  487  of the real property tax law, as amended by
     2  chapter 515 of the laws of 2002,  paragraph  (e)  of  subdivision  1  as

     3  amended  by chapter 272 of the laws of 2013, subdivision 5 as amended by
     4  chapter 366 of the laws of 2010, subdivisions 6 and 8 as further amended
     5  by section 1 of part W of chapter 56 of the laws of 2010 and subdivision
     6  9 as added by chapter 608 of the laws of 2002, is  amended  to  read  as
     7  follows:
     8    §  487.  Exemption from taxation for certain [solar or wind] renewable
     9  energy systems or farm waste energy systems. 1. As used in this section:
    10    (a) "[Solar or wind] Renewable  energy  equipment"  means  collectors,
    11  controls, energy storage devices, heat pumps and pumps, heat exchangers,
    12  windmills,  and  other materials, hardware or equipment necessary to the
    13  process by which solar radiation,  geothermal  energy  or  wind  is  (i)
    14  collected,  (ii)  converted into another form of energy such as thermal,

    15  electrical, mechanical or chemical, (iii) stored,  (iv)  protected  from
    16  unnecessary  dissipation and (v) distributed. It does not include pipes,
    17  controls, insulation or other equipment which are  part  of  the  normal
    18  heating,  cooling,  or  insulation system of a building. It does include
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06142-02-4

        S. 2359--A                          2                         A. 2609--A
 
     1  insulated glazing or insulation to the extent that such materials exceed
     2  the energy efficiency standards required by law.
     3    (b)  "[Solar or wind] Renewable energy system" means an arrangement or

     4  combination of solar or wind energy equipment designed to provide  heat-
     5  ing,  cooling,  hot water, or mechanical, chemical, or electrical energy
     6  by the collection of solar, geothermal energy or  wind  energy  and  its
     7  conversion, storage, protection and distribution.
     8    (c)  "Authority" means the New York state energy research and develop-
     9  ment authority.
    10    (d) ["Incremental cost" means the increased cost of a  solar  or  wind
    11  energy  system  or  farm  waste energy system or component thereof which
    12  also serves as part of the building structure, above  that  for  similar
    13  conventional  construction,  which  enables  its  use as a solar or wind
    14  energy or farm waste energy system or component.
    15    (e)] "Farm waste electric generating equipment" means  equipment  that

    16  generates   electric  energy  from  biogas  produced  by  the  anaerobic
    17  digestion of agricultural waste, such as livestock manure, farming waste
    18  and food processing wastes with a rated capacity of not  more  than  one
    19  thousand  kilowatts  that is (i) manufactured, installed and operated in
    20  accordance with  applicable  government  and  industry  standards,  (ii)
    21  connected  to  the  electric  system and operated in conjunction with an
    22  electric corporation's transmission and distribution  facilities,  (iii)
    23  operated in compliance with the provisions of section sixty-six-j of the
    24  public  service  law,  (iv)  fueled at a minimum of ninety percent on an
    25  annual basis by biogas produced from the anaerobic digestion of agricul-
    26  tural waste such as livestock manure materials, crop residues  and  food
    27  processing  wastes,  and  (v)  fueled  by  biogas generated by anaerobic

    28  digestion with at least fifty percent by weight of its  feedstock  being
    29  livestock manure materials on an annual basis.
    30    [(f)]  (e) "Farm waste energy system" means an arrangement or combina-
    31  tion of farm waste electric generating  equipment  or  other  materials,
    32  hardware  or  equipment  necessary  to the process by which agricultural
    33  waste biogas is produced, collected, stored, cleaned, and converted into
    34  forms of energy such as thermal, electrical, mechanical or chemical  and
    35  by  which  the  biogas  and converted energy are distributed on-site. It
    36  does not include pipes, controls, insulation or  other  equipment  which
    37  are part of the normal heating, cooling or insulation system of a build-
    38  ing.
    39    2.  Real  property  which  includes a [solar or wind] renewable energy

    40  system or farm waste energy  system  approved  in  accordance  with  the
    41  provisions  of  this section shall be exempt from taxation to the extent
    42  of any increase in the value thereof by reason of the inclusion of  such
    43  [solar  or wind] renewable energy system or farm waste energy system for
    44  a period of fifteen years.   When a [solar  or  wind]  renewable  energy
    45  system  or  components thereof or farm waste energy system also serve as
    46  part of the building structure, the [increase in value which] total cost
    47  of the system shall be exempt from  taxation  [shall  be  equal  to  the
    48  assessed  value  attributable to such system or components multiplied by
    49  the ratio of the incremental cost of such system or  components  to  the

    50  total  cost  of such system or components]. The exemption shall be equal
    51  to the total cost of the system. Such exemption shall be subtracted from
    52  the total assessed value of the real property.  The total  exemption  in
    53  no case shall exceed fifty thousand dollars. Where the municipality does
    54  not  tax at full value, such exemption shall be pro-rated based upon the
    55  applicable equalization rate.

        S. 2359--A                          3                         A. 2609--A
 
     1    3. The president of the authority shall provide definitions and guide-
     2  lines for the eligibility for exemption of the [solar and wind]  renewa-
     3  ble  energy  equipment  and  systems and farm waste energy equipment and

     4  systems described in paragraphs (a) and (b) of subdivision one  of  this
     5  section.
     6    4.  No  [solar  or  wind] renewable energy system or farm waste energy
     7  system shall be entitled to  any  exemption  from  taxation  under  this
     8  section  unless such system meets the guidelines set by the president of
     9  the authority and all other applicable provisions of law.
    10    5. The exemption granted pursuant to this section shall only be appli-
    11  cable to [solar or wind] renewable energy systems or farm  waste  energy
    12  systems which are (a) existing or constructed prior to July first, nine-
    13  teen  hundred  eighty-eight  or  (b)  constructed  subsequent to January
    14  first, nineteen hundred ninety-one and prior to January first, two thou-
    15  sand [fifteen] twenty-four.

    16    6. Such exemption shall be granted only upon application by the  owner
    17  of  the  real  property  on  a form prescribed and made available by the
    18  commissioner in cooperation with  the  authority.  The  applicant  shall
    19  furnish such information as the commissioner shall require. The applica-
    20  tion  shall  be filed with the assessor of the appropriate county, city,
    21  town or village on or before the taxable status  date  of  such  county,
    22  city,  town  or  village. A copy of such application shall be filed with
    23  the authority.
    24    7. If the assessor is satisfied that the applicant is entitled  to  an
    25  exemption pursuant to this section, he or she shall approve the applica-
    26  tion  and  enter  the  taxable assessed value of the parcel for which an
    27  exemption has been granted pursuant to this section  on  the  assessment
    28  roll  with  the  taxable  property,  with the amount of the exemption as

    29  computed pursuant to subdivision two  of  this  section  in  a  separate
    30  column. In the event that real property granted an exemption pursuant to
    31  this  section  ceases  to  be  used primarily for eligible purposes, the
    32  exemption granted pursuant to this section shall cease.
    33    8. Notwithstanding the provisions of subdivision two of this  section,
    34  a  county,  city, town or village may by local law or a school district,
    35  other than a school district to which article fifty-two of the education
    36  law applies, may by resolution provide  that  no  exemption  under  this
    37  section  shall be applicable within its jurisdiction with respect to any
    38  [solar or wind] renewable energy system  or  farm  waste  energy  system
    39  constructed  subsequent to January first, nineteen hundred ninety-one or
    40  the effective date of such local law, ordinance or resolution, whichever

    41  is later. A copy of any such local law or resolution shall be filed with
    42  the commissioner and with the president of the authority.
    43    9. (a) A county, city, town, village  or  school  district,  except  a
    44  school  district  under article fifty-two of the education law, that has
    45  not acted to remove the exemption under this  section  may  require  the
    46  owner  of  a  property which includes a [solar or wind] renewable energy
    47  system which meets the requirements of subdivision four of this section,
    48  to enter into a contract for payments in lieu of  taxes.  Such  contract
    49  may require annual payments in an amount not to exceed the amounts which
    50  would otherwise be payable but for the exemption under this section.
    51    (b)  The  payment  in  lieu of a tax agreement shall not operate for a
    52  period of more than fifteen years, commencing in each instance from  the

    53  date  on which the benefits of such exemption first become available and
    54  effective.
    55    § 2. This act shall take effect immediately.
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