A10410 Summary:

BILL NOA10410
 
SAME ASSAME AS S08971
 
SPONSORCarroll
 
COSPNSREnglebright, Weprin, Rosenthal D, Pichardo, Ortiz, Pellegrino, D'Urso, Rosenthal L
 
MLTSPNSRCook, Gottfried
 
Amd Art 4 Title 4-C Head, 499-aaaa - 499-ffff, RPT L
 
Provides a definition for electric energy storage equipment; further provides a tax abatement for electric energy storage equipment placed in service from January 1, 2019 to January 1, 2021.
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A10410 Actions:

BILL NOA10410
 
04/19/2018referred to real property taxation
06/05/2018reported referred to ways and means
06/12/2018reported referred to rules
06/13/2018reported
06/13/2018rules report cal.187
06/13/2018ordered to third reading rules cal.187
06/18/2018passed assembly
06/18/2018delivered to senate
06/18/2018REFERRED TO RULES
06/19/2018SUBSTITUTED FOR S8971
06/19/20183RD READING CAL.2018
06/19/2018PASSED SENATE
06/19/2018RETURNED TO ASSEMBLY
12/11/2018delivered to governor
12/21/2018signed chap.412
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A10410 Committee Votes:

REAL PROPERTY TAXATION Chair:Galef DATE:06/05/2018AYE/NAY:10/0 Action: Favorable refer to committee Ways and Means
GalefAyeTagueAye
McDonaldAyeMillerAye
PichardoAye
DickensAye
BarnwellAye
PellegrinoAye
RosenthalAye
BohenAye

WAYS AND MEANS Chair:Weinstein DATE:06/12/2018AYE/NAY:30/0 Action: Favorable refer to committee Rules
WeinsteinAyeOaksAye
LentolAyeCrouchAye
SchimmingerAyeBarclayAye
GanttExcusedFitzpatrickAye
GlickAyeHawleyAye
NolanExcusedMalliotakisAye
PretlowAyeWalterAye
PerryAyeMontesanoAye
ColtonAyeCurranAye
CookAyeRaAye
CahillAye
AubryAye
HooperAye
ThieleAye
CusickAye
OrtizAye
BenedettoExcused
WeprinAye
RodriguezAbsent
RamosAbsent
BraunsteinAye
McDonaldAye
RozicAye
Peoples-StokesAye
SimotasAye

RULES Chair:Heastie DATE:06/13/2018AYE/NAY:29/0 Action: Favorable
HeastieAyeKolbAye
GottfriedAyeOaksAye
LentolAyeButlerAye
GanttExcusedCrouchAye
NolanAyeFinchAye
WeinsteinAyeBarclayAye
HooperExcusedRaiaAye
OrtizAyeHawleyAye
PretlowAye
CookAye
GlickAye
MorelleAye
AubryAye
EnglebrightAye
DinowitzAye
ColtonAye
MagnarelliAye
PerryAye
GalefAye
PaulinAye
TitusAye
Peoples-StokesAye
BenedettoAye

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A10410 Floor Votes:

DATE:06/18/2018Assembly Vote  YEA/NAY: 136/0
AbbateYCookYGarbarinoYLupardoYPellegrinoYStecY
AbinantiYCrespoYGiglioYMageeYPeoples-StokesYSteckY
ArroyoYCrouchYGlickYMagnarelliYPerryYSternY
AshbyYCurranYGoodellYMalliotakisYPheffer AmatoYStirpeY
AubryYCusickYGottfriedYMcDonaldYPichardoYTagueY
BarclayYCymbrowitzYGuntherYMcDonoughYPretlowYTaylorY
BarnwellYDavilaERHawleyYMikulinYQuartYThieleY
BarrettYDe La RosaYHevesiYMill B YRaYTitoneY
BarronYDenDekkerYHikindERMill MGYRaiaYTitusER
BenedettoYDickensYHooperYMill MLYRamosYVanelY
BichotteYDilanYHunterYMontesanoYRichardsonERWalkerER
BlakeYDinowitzYHyndmanYMorelleYRiveraYWallaceY
BlankenbushYDiPietroYJaffeeYMorinelloYRodriguezERWalshY
BohenYD'UrsoYJean-PierreYMosleyYRose D YWalterY
BrabenecYEnglebrightYJenneYMurrayYRose L YWeinsteinY
BraunsteinYEpsteinYJohnsYNiouYRozicYWeprinY
BrindisiYErrigoYJonesYNolanYRyanYWilliamsY
BronsonYEspinalYJoynerYNorrisYSantabarbaraYWoernerY
BuchwaldYFahyYKimYOaksYSchimmingerYWrightY
ButlerYFernandezYKolbYO'DonnellERSeawrightYZebrowskiY
ByrneYFinchYLalorYOrtizERSimonYMr SpkrY
CahillYFitzpatrickYLavineEROtisYSimotasY
CarrollYFriendYLawrenceYPalmesanoYSkoufisY
CastorinaYGalefYLentolYPalumboYSmithY
ColtonYGanttERLiftonYPaulinYSolagesY

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A10410 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          10410
 
                   IN ASSEMBLY
 
                                     April 19, 2018
                                       ___________
 
        Introduced by M. of A. CARROLL, ENGLEBRIGHT -- read once and referred to
          the Committee on Real Property Taxation
 
        AN  ACT  to  amend the real property tax law, in relation to providing a
          tax abatement for electric energy storage equipment
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  The  title  heading of title 4-c of article 4 of the real
     2  property tax law, as added by chapter  473  of  the  laws  of  2008,  is
     3  amended to read as follows:
     4        SOLAR ELECTRIC GENERATING SYSTEM AND ELECTRIC ENERGY STORAGE
     5       EQUIPMENT TAX ABATEMENT FOR CERTAIN PROPERTIES IN A CITY OF ONE
     6                           MILLION OR MORE PERSONS
     7    § 2. Subdivisions 2 and 8 of section 499-aaaa of the real property tax
     8  law,  as added by chapter 473 of the laws of 2008, are amended and a new
     9  subdivision 11 is added to read as follows:
    10    2. "Application for tax abatement" shall mean  an  application  for  a
    11  solar  electric  generating  system or electric energy storage equipment
    12  tax abatement pursuant to section four hundred ninety-nine-cccc of  this
    13  title.
    14    8.  "Eligible  solar  electric  generating  system  expenditures"  and
    15  "eligible electric energy storage  equipment  expenditures"  shall  mean
    16  reasonable expenditures for materials, labor costs properly allocable to
    17  on-site  preparation,  assembly and original installation, architectural
    18  and engineering services, and designs and plans directly related to  the
    19  construction  or  installation  of a solar electric generating system or
    20  electric energy storage equipment installed in connection with an eligi-
    21  ble building. Such eligible expenditures shall not include  interest  or
    22  other  finance  charges,  or  any expenditures incurred using a federal,
    23  state or local grant.
    24    11. "Electric energy storage equipment" means a  set  of  technologies
    25  capable of storing electric energy and releasing that energy as electric
    26  power  at  a  later time. Electric energy storage technologies may store
    27  energy as potential, kinetic, chemical or thermal  energy  that  can  be
    28  released as electric power, and include, but are not limited to, various
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15309-03-8

        A. 10410                            2
 
     1  types  of  batteries,  flywheels, electrochemical capacitors, compressed
     2  air storage and thermal storage devices.
     3    §  3.  Paragraphs  (c) and (d) of subdivision 1 of section 499-bbbb of
     4  the real property tax law, paragraph (c) as amended by  chapter  396  of
     5  the laws of 2014 and paragraph (d) as amended by chapter 393 of the laws
     6  of  2016,  are  amended  and  a  new  paragraph  (e) is added to read as
     7  follows:
     8    (c) if the solar electric generating system is placed in service on or
     9  after January first, two thousand thirteen, and  before  January  first,
    10  two  thousand  fourteen, for each year of the compliance period such tax
    11  abatement shall be the lesser of (i)  two  and  five-tenths  percent  of
    12  eligible  solar electric generating system expenditures, (ii) the amount
    13  of taxes payable in such tax year,  or  (iii)  sixty-two  thousand  five
    14  hundred dollars[.]; or
    15    (d) if the solar electric generating system is placed in service on or
    16  after  January  first,  two thousand fourteen, and before January first,
    17  two thousand nineteen, for each year of the compliance period  such  tax
    18  abatement  shall  be  the  lesser  of (i) five percent of eligible solar
    19  electric generating system expenditures, (ii) the amount of taxes  paya-
    20  ble  in  such  tax  year,  or  (iii)  sixty-two  thousand  five  hundred
    21  dollars[.]; or
    22    (e) if electric energy storage equipment is placed in  service  on  or
    23  after  January  first,  two thousand nineteen, and before January first,
    24  two thousand twenty-one, for each year of the compliance period such tax
    25  abatement shall be the lesser of (i) ten percent  of  eligible  electric
    26  energy  storage equipment expenditures, (ii) the amount of taxes payable
    27  in such tax year, or (iii) sixty-two thousand five hundred dollars.
    28    § 4. Subdivisions 1 and 3 of section 499-cccc of the real property tax
    29  law, subdivision 1 as amended by chapter 393 of the  laws  of  2016  and
    30  subdivision  3  as added by chapter 473 of the laws of 2008, are amended
    31  to read as follows:
    32    1. To obtain a tax abatement pursuant to this title, an applicant must
    33  file an application for tax abatement, which may be filed  on  or  after
    34  January  first, two thousand nine, and on or before March fifteenth, two
    35  thousand [nineteen] twenty-one.
    36    3. Such application shall contain the following:
    37    (a) The name and address of the applicant  and  the  location  of  the
    38  solar  electric  generating system or the electric energy storage equip-
    39  ment.
    40    (b) Proof that the applicant  received  all  required  certifications,
    41  permits  and  other approvals to construct the solar electric generating
    42  system or the electric energy storage equipment.
    43    (c) Certifications in a form prescribed by a designated  agency,  from
    44  an  architect, engineer or other certified or licensed professional whom
    45  a designated agency designates by rule, that (i) a solar electric gener-
    46  ating system or electric energy storage equipment  has  been  placed  in
    47  service  in connection with an eligible building in accordance with this
    48  title, the rules promulgated hereunder, and local construction and  fire
    49  codes,  and  (ii)  if  the  solar electric generating system or electric
    50  energy storage equipment has been placed on the roof of  a  building  or
    51  other  structure,  that  a structural analysis has been performed estab-
    52  lishing that such building or structure can sustain  the  load  of  such
    53  solar  electric  generating system or electric energy storage equipment.
    54  All certifications required by this title or the rules promulgated here-
    55  under shall set forth the specific findings upon which the certification
    56  is based, and shall  include  information  sufficient  to  identify  the

        A. 10410                            3
 
     1  eligible  building,  the certifying engineer, architect or other profes-
     2  sional, and such other information as may be prescribed by a  designated
     3  agency.
     4    (d)  An  agreement  to  permit  a designated agency or its designee to
     5  inspect the solar electric generating system or electric energy  storage
     6  equipment  and  any  related  structures  and  equipment upon reasonable
     7  notice.
     8    (e) Any other information or certifications required by  a  designated
     9  agency pursuant to this title and the rules promulgated hereunder.
    10    §  5.  Subdivision 1 of section 499-dddd of the real property tax law,
    11  as added by chapter 473 of the laws of  2008,  is  amended  to  read  as
    12  follows:
    13    1.  continuing compliance during the compliance period with all appli-
    14  cable  provisions  of  law,  including  without  limitation  the   local
    15  construction  and  fire codes, maintaining the solar electric generating
    16  system or electric energy storage equipment in such  a  manner  that  it
    17  continuously  constitutes a solar electric generating system or electric
    18  energy storage equipment within the meaning of this title and the  rules
    19  promulgated  hereunder, and permitting a designated agency or its desig-
    20  nee to inspect the solar electric generating system or  electric  energy
    21  storage  equipment and any related structures and equipment upon reason-
    22  able notice; and
    23    § 6. Paragraphs (c) and (d) of subdivision 1 of  section  499-eeee  of
    24  the  real property tax law, as added by chapter 473 of the laws of 2008,
    25  are amended to read as follows:
    26    (c) the solar electric generating system or  electric  energy  storage
    27  equipment  for  which a tax abatement was granted has at any time during
    28  the compliance period failed to meet any requirement for a  solar  elec-
    29  tric  generating system or electric energy storage equipment pursuant to
    30  this title or any rule promulgated hereunder;
    31    (d) the solar electric generating system or  electric  energy  storage
    32  equipment  has  become  a  fire  or safety hazard at any time during the
    33  compliance period; or
    34    § 7. Paragraphs (b), (c) and (d) of subdivision 2 of section  499-ffff
    35  of  the  real  property  tax law, as added by chapter 473 of the laws of
    36  2008, are amended to read as follows:
    37    (b) to inspect solar electric generating systems  or  electric  energy
    38  storage equipment and any related structures and equipment;
    39    (c)  to  establish  permit  or certification requirements to determine
    40  when the solar electric generating system  or  electric  energy  storage
    41  equipment has been placed in service, such as certification by an archi-
    42  tect, engineer or other certified or licensed professional whom a desig-
    43  nated agency designates by rule;
    44    (d) to establish guidance and procedures for determining or certifying
    45  eligible  solar  electric  generating  system or electric energy storage
    46  equipment expenditures;
    47    § 8. This act shall take effect immediately.
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