STATE OF NEW YORK
________________________________________________________________________
2349
2025-2026 Regular Sessions
IN SENATE
January 16, 2025
___________
Introduced by Sen. PARKER -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend the general municipal law and the education law, in
relation to exempting payment in lieu of tax payments relating to
energy systems from school district and local government tax levies
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraphs (iii) and (vi) of paragraph (c) of subdivi-
2 sion 3 of section 3-c of the general municipal law, as added by section
3 1 of part A of chapter 97 of the laws of 2011, are amended to read as
4 follows:
5 (iii) Add any payments in lieu of taxes that were receivable in the
6 prior fiscal year, other than payments in lieu of taxes receivable in
7 connection with energy systems defined in section four hundred eighty-
8 seven of the real property tax law including solar or wind energy
9 systems, farm waste energy systems, micro-hydroelectric energy
10 systems, fuel cell electric generating systems, micro-combined
11 heat and power generating equipment systems, electric energy storage
12 equipment and electric energy storage systems, or fuel-flexible
13 linear generator electric generating systems.
14 (vi) Subtract any payments in lieu of taxes receivable in the coming
15 fiscal year, other than payments in lieu of taxes receivable in
16 connection with energy systems defined in section four hundred eighty-
17 seven of the real property tax law including solar or wind energy
18 systems, farm waste energy systems, micro-hydroelectric energy
19 systems, fuel cell electric generating systems, micro-combined
20 heat and power generating equipment systems, electric energy storage
21 equipment and electric energy storage systems, or fuel-flexible
22 linear generator electric generating systems.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06177-01-5
S. 2349 2
1 § 2. Subparagraphs 3 and 6 of paragraph a of subdivision 3 of section
2 2023-a of the education law, as added by section 2 of part A of chapter
3 97 of the laws of 2011, are amended to read as follows:
4 (3) Add any payments in lieu of taxes that were receivable in the
5 prior school year, other than payments in lieu of taxes receivable in
6 connection with energy systems defined in section four hundred eighty-
7 seven of the real property tax law including solar or wind energy
8 systems, farm waste energy systems, micro-hydroelectric energy
9 systems, fuel cell electric generating systems, micro-combined
10 heat and power generating equipment systems, electric energy storage
11 equipment and electric energy storage systems, or fuel-flexible
12 linear generator electric generating systems.
13 (6) Subtract any payments in lieu of taxes receivable in the coming
14 fiscal year, other than payments in lieu of taxes receivable in
15 connection with energy systems defined in section four hundred eighty-
16 seven of the real property tax law including solar or wind energy
17 systems, farm waste energy systems, micro-hydroelectric energy
18 systems, fuel cell electric generating systems, micro-combined
19 heat and power generating equipment systems, electric energy storage
20 equipment and electric energy storage systems, or fuel-flexible
21 linear generator electric generating systems.
22 § 3. This act shall take effect immediately.
