senate Bill S7026A

Signed By Governor
2013-2014 Legislative Session

Relates to the exemption from taxation for certain solar or wind energy systems or farm waste energy systems

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Archive: Last Bill Status - Signed by Governor


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Sep 04, 2014 signed chap.344
Aug 25, 2014 delivered to governor
Jun 12, 2014 returned to senate
passed assembly
ordered to third reading rules cal.199
substituted for a9446a
Jun 11, 2014 referred to ways and means
delivered to assembly
passed senate
Jun 02, 2014 amended on third reading 7026a
May 28, 2014 advanced to third reading
May 21, 2014 2nd report cal.
May 20, 2014 1st report cal.891
Apr 16, 2014 referred to local government

Votes

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Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

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S7026 - Bill Details

See Assembly Version of this Bill:
A9446A
Law Section:
Real Property Tax Law
Laws Affected:
Amd §487, RPT L

S7026 - Bill Texts

view summary

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.

view sponsor memo
BILL NUMBER:S7026

TITLE OF BILL: 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

Purpose: To extend until 2025 a real property tax exemption for
solar, wind and farm waste energy systems at local option. Summary of
Provisions:

Section 1. Extends until 2025 the real property tax exemption for
solar, wind and farm waste energy systems at local option.

Section 2. Defines start of construction for such systems as the
execution of an interconnection agreement with the utility company and
requires written notification of such execution to the local
jurisdiction by the owner or developer.

Section 3. Clarifies that upon notification of the start of
construction, a taxing jurisdiction must notify the developer or owner
within 60 days if such jurisdiction's intention is to require an
agreement for payment in lieu of taxes.

Section 4. Sets forth the effective Date

Justification: The option to exempt wind, solar and farm waste energy
systems from real property taxes, has helped to spur the development
of renewable energy across New York State and in turn contributed to
reductions in harmful emissions. The extension contemplated in this
bill will provide surety to developers of renewable energy that the
option for a real property tax exemption will exist well into the
future, while also clarifying the responsibilities of the developer
and the local taxing jurisdiction. This bill requires that any local
law or resolution that would deny the right to a tax exemption must be
passed before work on the system in question has begun construction
and that once notified of the start of construction a taxing
jurisdiction will have a specific amount of time to require a payment
in lieu of taxes (PILOT). These additions to the law provide surety
and a guarantee of fair play for both the taxing jurisdiction and the
developer, and such assurances are important so that the rules are
clear and not subject to change mid-stream

Fiscal Implications: None

History: This is a new bill

Effective Date: This bill shall take effect immediately

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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7026

                            I N  S E N A T E

                             April 16, 2014
                               ___________

Introduced  by  Sen. MAZIARZ -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

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:

  Section  1. Subdivision 5 of section 487 of the real property tax law,
as amended by chapter 366 of the laws of 2010, is  amended  to  read  as
follows:
  5. The exemption granted pursuant to this section shall only be appli-
cable to solar or wind energy systems or farm waste energy systems which
are  (a)  existing  or constructed prior to July first, nineteen hundred
eighty-eight or (b) constructed subsequent to  January  first,  nineteen
hundred  ninety-one  and  prior to January first, two thousand [fifteen]
TWENTY-FIVE.
  S 2. Subdivision 8 of section 487 of the real  property  tax  law,  as
amended  by  chapter  515  of the laws of 2002 and as further amended by
subdivision (b) of section 1 of part W of chapter  56  of  the  laws  of
2010, is amended to read as follows:
  8.  (A)  Notwithstanding  the  provisions  of  subdivision two of this
section, a county, city, town or village may by local law  or  a  school
district, other than a school district to which article fifty-two of the
education law applies, may by resolution provide that no exemption under
this section shall be applicable within its jurisdiction with respect to
any   solar   or   wind  energy  system  or  farm  waste  energy  system
[constructed] WHICH BEGAN  CONSTRUCTION  subsequent  to  January  first,
nineteen  hundred  ninety-one  or  the effective date of such local law,
ordinance or resolution, whichever is later. A copy of  any  such  local
law  or  resolution  shall  be  filed with the commissioner and with the
president of the authority.
  (B) CONSTRUCTION OF A SOLAR OR WIND ENERGY  SYSTEM  OR  A  FARM  WASTE
ENERGY  SYSTEM  SHALL BE DEEMED TO HAVE BEGUN UPON THE FULL EXECUTION OF
AN INTERCONNECTION AGREEMENT WITH A UTILITY; PROVIDED HOWEVER,  THAT  IF

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14723-01-4

S. 7026                             2

SUCH  INTERCONNECTION  AGREEMENT  REQUIRES  A  DEPOSIT  TO BE MADE, THEN
CONSTRUCTION SHALL BE DEEMED TO  HAVE  BEGUN  WHEN  THE  INTERCONNECTION
AGREEMENT IS FULLY EXECUTED AND THE DEPOSIT IS MADE. THE OWNER OR DEVEL-
OPER  OF  SUCH A SYSTEM SHALL PROVIDE WRITTEN NOTIFICATION TO THE APPRO-
PRIATE LOCAL JURISDICTION OR JURISDICTIONS UPON EXECUTION OF THE  INTER-
CONNECTION AGREEMENT.
  S 3. Paragraph (a) of subdivision 9 of section 487 of the real proper-
ty  tax  law, as added by chapter 608 of the laws of 2002, is amended to
read as follows:
  (a) A county, city, town, village or school district, except a  school
district  under  article  fifty-two  of  the education law, that has not
acted to remove the exemption under this section may require  the  owner
of  a  property which includes a solar or wind energy system which meets
the requirements of subdivision four of this section, to  enter  into  a
contract for payments in lieu of taxes. Such contract may require annual
payments in an amount not to exceed the amounts which would otherwise be
payable but for the exemption under this section. IF THE OWNER OR DEVEL-
OPER  OF  SUCH A SYSTEM PROVIDES WRITTEN NOTIFICATION TO A TAXING JURIS-
DICTION OF ITS INTENT TO CONSTRUCT SUCH  A  SYSTEM,  THEN  IN  ORDER  TO
REQUIRE  THE  OWNER OR DEVELOPER OF SUCH SYSTEM TO ENTER INTO A CONTRACT
FOR PAYMENTS IN LIEU OF TAXES, SUCH TAXING JURISDICTION MUST NOTIFY SUCH
OWNER OR DEVELOPER OF ITS INTENT TO REQUIRE A CONTRACT FOR  PAYMENTS  IN
LIEU OF TAXES WITHIN SIXTY DAYS OF RECEIVING THE WRITTEN NOTIFICATION.
  S 4. This act shall take effect immediately.

Co-Sponsors

view additional co-sponsors

S7026A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A9446A
Law Section:
Real Property Tax Law
Laws Affected:
Amd §487, RPT L

S7026A (ACTIVE) - Bill Texts

view summary

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.

view sponsor memo
BILL NUMBER:S7026A

TITLE OF BILL: 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

PURPOSE:

To extend until 2025 a real property tax exemption for solar, wind and
farm waste energy systems at local option.

Summary of Provisions:

Section 1. Extends until 2025 the real property tax exemption for
solar, wind and farm waste energy systems at local option.

Section 2. Defines start of construction for such systems as the
execution of an interconnection agreement with the utility company and
requires written notification of such execution to the local
jurisdiction by the owner or developer.

Section 3. Clarifies that upon notification of the start of
construction, a taxing jurisdiction must notify the developer or owner
within 60 days if such jurisdiction's intention is to require an
agreement for payment in lieu of taxes.

Section 4. Sets forth the effective date.

JUSTIFICATION:

The option to exempt wind, solar and farm waste energy systems from
real property taxes, has helped to spur the development of renewable
energy across New York State and in turn contributed to reductions in
harmful emissions. The extension contemplated in this bill will
provide surety to developers of renewable energy that the option for a
real property tax exemption will exist well into the future, while
also clarifying the responsibilities of the developer and the local
taxing jurisdiction. This bill requires that any local law or
resolution that would deny the right to a tax exemption must be passed
before work on the system in question has begun construction and that
once notified of the start of construction a taxing jurisdiction will
have a specific amount of time to require a payment in lieu of taxes
(PILOT). These additions to the law provide surety and a guarantee of
fair play for both the taxing jurisdiction and the developer, and such
assurances are important so that the rules are clear and not subject
to change mid-stream

FISCAL IMPLICATIONS:

None

HISTORY:

This is a new bill

EFFECTIVE DATE:


This bill shall take effect immediately.

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                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 7026--A
    Cal. No. 891

                            I N  S E N A T E

                             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:

  Section  1. Subdivision 5 of section 487 of the real property tax law,
as amended by chapter 366 of the laws of 2010, is  amended  to  read  as
follows:
  5. The exemption granted pursuant to this section shall only be appli-
cable to solar or wind energy systems or farm waste energy systems which
are  (a)  existing  or constructed prior to July first, nineteen hundred
eighty-eight or (b) constructed subsequent to  January  first,  nineteen
hundred  ninety-one  and  prior to January first, two thousand [fifteen]
TWENTY-FIVE.
  S 2. Subdivision 8 of section 487 of the real  property  tax  law,  as
amended  by  chapter  515  of the laws of 2002 and as further amended by
subdivision (b) of section 1 of part W of chapter  56  of  the  laws  of
2010, is amended to read as follows:
  8.  (A)  Notwithstanding  the  provisions  of  subdivision two of this
section, a county, city, town or village may by local law  or  a  school
district, other than a school district to which article fifty-two of the
education law applies, may by resolution provide that no exemption under
this section shall be applicable within its jurisdiction with respect to
any   solar   or   wind  energy  system  or  farm  waste  energy  system
[constructed] WHICH BEGAN  CONSTRUCTION  subsequent  to  January  first,
nineteen  hundred  ninety-one  or  the effective date of such local law,
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

law  or  resolution  shall  be  filed with the commissioner and with the
president of the authority.
  (B)  CONSTRUCTION  OF  A  SOLAR  OR WIND ENERGY SYSTEM OR A FARM WASTE
ENERGY SYSTEM SHALL BE DEEMED TO HAVE BEGUN UPON THE FULL EXECUTION OF A
CONTRACT OR INTERCONNECTION AGREEMENT WITH A UTILITY; PROVIDED  HOWEVER,
THAT IF SUCH CONTRACT OR INTERCONNECTION AGREEMENT REQUIRES A DEPOSIT TO
BE  MADE,  THEN  CONSTRUCTION  SHALL  BE  DEEMED  TO HAVE BEGUN WHEN THE
CONTRACT OR INTERCONNECTION AGREEMENT IS FULLY EXECUTED AND THE  DEPOSIT
IS  MADE.  THE OWNER OR DEVELOPER OF SUCH A SYSTEM SHALL PROVIDE WRITTEN
NOTIFICATION TO THE APPROPRIATE LOCAL JURISDICTION OR JURISDICTIONS UPON
EXECUTION OF THE CONTRACT OR THE INTERCONNECTION AGREEMENT.
  S 3. Paragraph (a) of subdivision 9 of section 487 of the real proper-
ty tax law, as added by chapter 608 of the laws of 2002, is  amended  to
read as follows:
  (a)  A county, city, town, village or school district, except a school
district under article fifty-two of the  education  law,  that  has  not
acted  to  remove the exemption under this section may require the owner
of a property which includes a solar or wind energy system  which  meets
the  requirements  of  subdivision four of this section, to enter into a
contract for payments in lieu of taxes. Such contract may require annual
payments in an amount not to exceed the amounts which would otherwise be
payable but for the exemption under this section. IF THE OWNER OR DEVEL-
OPER OF SUCH A SYSTEM PROVIDES WRITTEN NOTIFICATION TO A  TAXING  JURIS-
DICTION  OF  ITS  INTENT  TO  CONSTRUCT  SUCH A SYSTEM, THEN IN ORDER TO
REQUIRE THE OWNER OR DEVELOPER OF SUCH SYSTEM TO ENTER INTO  A  CONTRACT
FOR PAYMENTS IN LIEU OF TAXES, SUCH TAXING JURISDICTION MUST NOTIFY SUCH
OWNER  OR  DEVELOPER OF ITS INTENT TO REQUIRE A CONTRACT FOR PAYMENTS IN
LIEU OF TAXES WITHIN SIXTY DAYS OF RECEIVING THE WRITTEN NOTIFICATION.
  S 4. This act shall take effect immediately.

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