Englebright, Weprin, Rosenthal D, Pichardo, Ortiz, Pellegrino, D'Urso, Rosenthal L
MLTSPNSR
Cook, 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.
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.
