New York State Assembly

 
•  Summary 
 
•  Actions 
 
•  Committee Votes 
 
•  Floor Votes 
 
•  Memo 
 
•  Text 
 
•  LFIN 
 
•  Chamber Video/Transcript 

A09651 Summary:

A09651 Actions:

A09651 Committee Votes:

Committee:REAL PROPERTY TAXATION   Chair:Galef      
DATE:05/31/2018AYE/NAY:9/0  Action: Favorable refer to committee Ways and Means        
Galef
Aye
Tague
Aye
McDonald
Aye
Miller
Aye
Pichardo
Aye
Dickens
Aye
Barnwell
Aye
Pellegrino
Aye
Rosenthal
Aye
Bohen
Excused

Committee:WAYS AND MEANS   Chair:Weinstein      
DATE:06/12/2018AYE/NAY:30/0  Action: Favorable refer to committee Rules        
Weinstein
Aye
Oaks
Aye
Lentol
Aye
Crouch
Aye
Schimminger
Aye
Barclay
Aye
Gantt
Excused
Fitzpatrick
Aye
Glick
Aye
Hawley
Aye
Nolan
Excused
Malliotakis
Aye
Pretlow
Aye
Walter
Aye
Perry
Aye
Montesano
Aye
Colton
Aye
Curran
Aye
Cook
Aye
Ra
Aye
Cahill
Aye
Aubry
Aye
Hooper
Aye
Thiele
Aye
Cusick
Aye
Ortiz
Aye
Benedetto
Excused
Weprin
Aye
Rodriguez
Absent
Ramos
Absent
Braunstein
Aye
McDonald
Aye
Rozic
Aye
Peoples-Stokes
Aye
Simotas
Aye

Committee:RULES   Chair:Heastie      
DATE:06/13/2018AYE/NAY:29/0  Action: Favorable         
Heastie
Aye
Kolb
Aye
Gottfried
Aye
Oaks
Aye
Lentol
Aye
Butler
Aye
Gantt
Excused
Crouch
Aye
Nolan
Aye
Finch
Aye
Weinstein
Aye
Barclay
Aye
Hooper
Excused
Raia
Aye
Ortiz
Aye
Hawley
Aye
Pretlow
Aye
Cook
Aye
Glick
Aye
Morelle
Aye
Aubry
Aye
Englebright
Aye
Dinowitz
Aye
Colton
Aye
Magnarelli
Aye
Perry
Aye
Galef
Aye
Paulin
Aye
Titus
Aye
Peoples-Stokes
Aye
Benedetto
Aye

A09651 Floor Votes:

A09651 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         9651--B
 
                   IN ASSEMBLY
 
                                    January 30, 2018
                                       ___________
 
        Introduced  by M. of A. CUSICK, SIMOTAS -- read once and referred to the
          Committee on Real Property  Taxation  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee -- again reported from said  committee  with  amendments,  ordered
          reprinted as amended and recommitted to said committee

        AN ACT to amend the real property tax law, in relation to authorizing an
          exemption from taxation for certain energy systems
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Paragraph (k) of subdivision 1 of section 487 of  the  real
     2  property  tax  law,  as  added  by  chapter  336 of the laws of 2017, is
     3  amended to read as follows:
     4    (k) "Micro-combined heat and  power  generating  equipment"  means  an
     5  integrated,  cogenerating  building  heating and electrical power gener-
     6  ation system, owned, leased  or  operated  by  a  residential  customer,
     7  located  at  such  customer's premises, operating on any fuel and of any
     8  applicable engine, fuel cell, fuel-flexible linear  generator  or  other
     9  technology  with  a rated capacity of at least one kilowatt and not more
    10  than ten kilowatts electric and any thermal output  that  has  a  design
    11  total  fuel  use efficiency in the production of heat and electricity of
    12  not less than eighty percent, and annually produces at least  two  thou-
    13  sand kilowatt hours of useful energy in the form of electricity that may
    14  work  in  combination with supplemental or parallel conventional heating
    15  systems, that is manufactured, installed and operated in accordance with
    16  applicable government and industry standards, that is connected  to  the
    17  electric  system  and  operated  in  conjunction with an electric corpo-
    18  ration's transmission and distribution facilities. It does  not  include
    19  pipes,  controls,  insulation  or  other equipment which are part of the
    20  normal heating, cooling, or insulation system of a building. It does not
    21  include insulated glazing or insulation to the extent that such  materi-
    22  als exceed the energy efficiency standards established by law.
    23    §  2.  Subdivision  1  of  section 487 of the real property tax law is
    24  amended by adding two new paragraphs (o) and (p) to read as follows:
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14242-06-8
        A. 9651--B                          2
 
     1    (o) "Fuel-flexible linear generator electric generating equipment"  or
     2  "fuel-flexible  linear  generator" means an integrated system consisting
     3  of oscillators, cylinders, electricity conversion equipment and  associ-
     4  ated balance of plant components that directly convert the linear motion
     5  of  the  oscillators  into  electricity  and  which has a combined rated
     6  capacity of not more than two thousand kilowatts.
     7    (p) "Fuel-flexible linear generator electric generating system"  means
     8  an arrangement or combination of fuel-flexible linear generator electric
     9  generating  equipment  designed to produce electrical energy from linear
    10  motion created by the reaction of gaseous or liquid fuels, including but
    11  not limited to biogas and natural gas.
    12    § 3. Subdivisions 2, 3, 4, 5, and 8 of section 487 of the real proper-
    13  ty tax law, subdivisions 2, 3, 4 and 5 and paragraph (a) of  subdivision
    14  8  as  amended  by chapter 336 of the laws of 2017, and subdivision 8 as
    15  amended by chapter 344 of the laws of  2014,  are  amended  to  read  as
    16  follows:
    17    2.  Real  property  which includes a solar or wind energy system, farm
    18  waste energy system, micro-hydroelectric energy system, fuel cell  elec-
    19  tric  generating system, micro-combined heat and power generating equip-
    20  ment system, [or] electric energy storage equipment and electric  energy
    21  storage  system,  or  fuel-flexible linear generator electric generating
    22  system approved in accordance with the provisions of this section  shall
    23  be exempt from taxation to the extent of any increase in the value ther-
    24  eof by reason of the inclusion of such solar or wind energy system, farm
    25  waste  energy system, micro-hydroelectric energy system, fuel cell elec-
    26  tric generating system, micro-combined heat and power generating  equip-
    27  ment  system, [or] electric energy storage equipment and electric energy
    28  storage system, or fuel-flexible linear generator electronic  generating
    29  system for a period of fifteen years. When a solar or wind energy system
    30  or  components  thereof,  farm  waste energy system, micro-hydroelectric
    31  energy system, fuel cell electric generating system, micro-combined heat
    32  and power generating equipment  system,  [or]  electric  energy  storage
    33  equipment  and  electric  energy storage system, or fuel-flexible linear
    34  generator electronic generating system also serve as part of the  build-
    35  ing structure, the increase in value which shall be exempt from taxation
    36  shall  be  equal  to  the  assessed value attributable to such system or
    37  components multiplied by the ratio  of  the  incremental  cost  of  such
    38  system or components to the total cost of such system or components. The
    39  exemption provided by this section is inapplicable to any structure that
    40  satisfies  the  requirements  for  exemption  under section four hundred
    41  eighty-three-e of this title.
    42    3. The president of the authority shall provide definitions and guide-
    43  lines for the eligibility for exemption of the  solar  and  wind  energy
    44  equipment  and  systems, farm waste energy equipment and systems, micro-
    45  hydroelectric equipment  and  systems,  fuel  cell  electric  generating
    46  equipment  and  systems, micro-combined heat and power generating equip-
    47  ment and systems [and], electric energy storage equipment  and  electric
    48  energy  storage  system,  and  fuel-flexible  linear  generator electric
    49  generating equipment and systems described in paragraphs (a), (b),  (e),
    50  (f), (g), (h), (i), (j), (k), (l), (m) [and], (n), (o) and (p) of subdi-
    51  vision one of this section.
    52    4. No solar or wind energy system, farm waste energy system, micro-hy-
    53  droelectric  energy system, fuel cell electric generating system, micro-
    54  combined heat and power generating equipment system, [or] electric ener-
    55  gy  storage  equipment  and   electric   energy   storage   system,   or
    56  fuel-flexible linear generator electric generating system shall be enti-
        A. 9651--B                          3
 
     1  tled  to  any  exemption  from  taxation  under this section unless such
     2  system meets the guidelines set by the president of  the  authority  and
     3  all other applicable provisions of law.
     4    5. The exemption granted pursuant to this section shall only be appli-
     5  cable  to  (a) solar or wind energy systems or farm waste energy systems
     6  which are (i) existing or constructed  prior  to  July  first,  nineteen
     7  hundred  eighty-eight  or  (ii) constructed subsequent to January first,
     8  nineteen hundred ninety-one and prior to  January  first,  two  thousand
     9  twenty-five, and (b) micro-hydroelectric energy systems, fuel cell elec-
    10  tric generating systems, micro-combined heat and power generating equip-
    11  ment  systems, [or] electric energy storage equipment or electric energy
    12  storage system, or fuel-flexible linear  generator  electric  generating
    13  system  which  are constructed subsequent to January first, two thousand
    14  eighteen and prior to January first, two thousand twenty-five.
    15    8. (a) Notwithstanding the  provisions  of  subdivision  two  of  this
    16  section,  a  county,  city, town or village may by local law or a school
    17  district, other than a school district to which article fifty-two of the
    18  education law applies, may by resolution  provide  either  (i)  that  no
    19  exemption under this section shall be applicable within its jurisdiction
    20  with  respect  to  any  solar or wind energy system or farm waste energy
    21  system which began construction subsequent to  January  first,  nineteen
    22  hundred ninety-one or the effective date of such local law, ordinance or
    23  resolution, whichever is later, and/or (ii) that no exemption under this
    24  section  shall be applicable within its jurisdiction with respect to any
    25  micro-hydroelectric energy system, fuel cell electric generating system,
    26  micro-combined heat and power generating equipment system, [or] electric
    27  energy storage equipment or electric energy  storage  system,  or  fuel-
    28  flexible  linear generator electric generating system constructed subse-
    29  quent to January first, two thousand eighteen or the effective  date  of
    30  such  local  law, ordinance or resolution, whichever is later. A copy of
    31  any such local law or resolution shall be filed  with  the  commissioner
    32  and with the president of the authority.
    33    (b)  Construction  of  a  solar  or wind energy system or a farm waste
    34  energy system shall be deemed to have begun upon the full execution of a
    35  contract or interconnection agreement with a utility; provided  however,
    36  that if such contract or interconnection agreement requires a deposit to
    37  be  made,  then  construction  shall  be  deemed  to have begun when the
    38  contract or interconnection agreement is fully executed and the  deposit
    39  is  made.  The owner or developer of such a system shall provide written
    40  notification to the appropriate local jurisdiction or jurisdictions upon
    41  execution of the contract or the interconnection agreement.
    42    § 4. This act shall take effect March 1, 2019.