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.
STATE OF NEW YORK
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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.
