NY State Assembly Bill 2017-A4138A

Assembly Bill A4138A

2017-2018 Legislative Session

Relates to property tax benefits for anaerobic digestion for agricultural waste; repealer

download bill text pdf

Archive: Last Bill Status - In Assembly Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 08, 2018	print number 4138a
Mar 08, 2018	amend and recommit to real property taxation
Jan 03, 2018	referred to real property taxation
Feb 01, 2017	referred to real property taxation

Bill Amendments

Original

A (Active)

2017-A4138 - Details

See Senate Version of this Bill:: S3925
Current Committee:: Assembly Real Property Taxation
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§483-a & 487, rpld §487 sub 1 ¶¶ (e) & (f), RPT L
Versions Introduced in 2015-2016 Legislative Session:: A8062, S5809

2017-A4138 - Summary

Relates to property tax benefits for anaerobic digestion for agricultural waste.

2017-A4138 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4138
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 1, 2017
                                ___________
 
 Introduced  by M. of A. MAGEE -- read once and referred to the Committee
   on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to  property  tax
   benefits  for anaerobic digestion of agricultural waste; and to repeal
   certain provisions of such law relating thereto

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision  1  of section 483-a of the real property tax
 law, as amended by section 1 of part P of chapter  57  of  the  laws  of
 2016, is amended to read as follows:
   1. The following structures permanently affixed to [agricultural] land
 shall  be  exempt  from  taxation, special ad valorem levies and special
 assessments: (a) structures for the purpose of  preserving  and  storing
 forage  in  edible  condition;  (b)  farm  feed  grain storage bins; (c)
 commodity sheds; (d) bulk milk tanks  and  coolers  used  to  hold  milk
 awaiting shipment to market; and (e) manure storage, handling and treat-
 ment  facilities,  including  BUT NOT LIMITED TO, composting of agricul-
 tural materials, such as livestock manure and farming wastes, food resi-
 duals or  other  organic  wastes  associated  with  food  production  or
 consumption with at least fifty percent by weight of its feedstock on an
 annual  basis  being  livestock  manure,  farming wastes and crops grown
 specifically for use as composting  feedstock.  "Food  residuals"  means
 organic material, including, but not limited to, food scraps, food proc-
 essing  residue,  and  related soiled or unrecyclable paper used in food
 packaging, preparation or cleanup.
   § 2. Paragraphs (e) and (f) of subdivision 1 of  section  487  of  the
 real property tax law are REPEALED.
   § 3. Paragraph (d) of subdivision 1 of section 487 of the real proper-
 ty tax law, as amended by chapter 515 of the laws of 2002, is amended to
 read as follows:

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08793-01-7

 A. 4138                             2
 
   (d)  "Incremental  cost"  means  the increased cost of a solar or wind
 energy system [or farm waste energy system] or component  thereof  which
 also  serves  as  part of the building structure, above that for similar
 conventional construction, which enables its use  as  a  solar  or  wind
 energy [or farm waste energy] system or component.
   §  4. The section heading and subdivisions 2, 3, 4, 5 and 8 of section
 487 of the real property tax law, the section heading and subdivisions 3
 and 4 as amended by chapter 515 of the laws of 2002,  subdivision  2  as
 amended  by  section  3  of part P of chapter 57 of the laws of 2016 and
 subdivisions 5 and 8 as amended by chapter 344 of the laws of 2014,  are
 amended to read as follows:
   §  487.  Exemption  from  taxation  for  certain  solar or wind energy
 systems [or farm waste energy systems].
   2. Real property which includes a solar or wind energy system [or farm
 waste energy system] approved in accordance with the provisions of  this
 section  shall  be exempt from taxation to the extent of any increase in
 the value thereof by reason of the inclusion of such solar or wind ener-
 gy system [or farm waste energy system] for a period of  fifteen  years.
 When  a solar or wind energy system or components thereof [or farm waste
 energy system] also  serve  as  part  of  the  building  structure,  the
 increase  in value which shall be exempt from taxation shall be equal to
 the assessed value attributable to such system or components  multiplied
 by the ratio of the incremental cost of such system or components to the
 total  cost of such system or components. The exemption provided by this
 section is inapplicable to any structure that satisfies the requirements
 for exemption under section four hundred eighty-three-e of this title.
   3. The president of the authority shall provide definitions and guide-
 lines for the eligibility for exemption of the  solar  and  wind  energy
 equipment  and  systems  [and  farm  waste energy equipment and systems]
 described in paragraphs (a) and (b) of subdivision one of this section.
   4. No solar or wind energy system [or farm waste energy system]  shall
 be  entitled  to  any  exemption from taxation under this section unless
 such system meets the guidelines set by the president of  the  authority
 and all other applicable provisions of law.
   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
 twenty-five.
   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] which
 began construction subsequent to January first, nineteen  hundred  nine-
 ty-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
 a contract or interconnection agreement with a utility; provided  howev-
 er, that if such contract or interconnection agreement requires a depos-
 it  to be made, then construction shall be deemed to have begun when the
 contract or interconnection agreement is fully executed and the  deposit

 A. 4138                             3
 
 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.
   §  5.  This  act  shall take effect immediately and shall apply to the
 taxable year of 2016 and thereafter.

2017-A4138A (ACTIVE) - Details

See Senate Version of this Bill:: S3925
Current Committee:: Assembly Real Property Taxation
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§483-a & 487, rpld §487 sub 1 ¶¶ (e) & (f), RPT L
Versions Introduced in 2015-2016 Legislative Session:: A8062, S5809

2017-A4138A (ACTIVE) - Summary

Relates to property tax benefits for anaerobic digestion for agricultural waste.

2017-A4138A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4138--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 1, 2017
                                ___________
 
 Introduced  by M. of A. MAGEE -- read once and referred to the Committee
   on Real Property Taxation -- recommitted  to  the  Committee  on  Real
   Property  Taxation  in  accordance  with  Assembly  Rule  3, sec. 2 --
   committee discharged, bill amended, ordered reprinted as  amended  and
   recommitted to said committee

 AN  ACT  to amend the real property tax law, in relation to property tax
   benefits for anaerobic digestion of agricultural waste; and to  repeal
   certain provisions of such law relating thereto
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 1 of section 483-a of  the  real  property  tax
 law,  as  amended  by  section  1 of part P of chapter 57 of the laws of
 2016, is amended to read as follows:
   1. The following structures permanently affixed to [agricultural] land
 shall be exempt from taxation, special ad  valorem  levies  and  special
 assessments:  (a)  structures  for the purpose of preserving and storing
 forage in edible condition;  (b)  farm  feed  grain  storage  bins;  (c)
 commodity  sheds;  (d)  bulk  milk  tanks  and coolers used to hold milk
 awaiting shipment to market; and (e) manure storage, handling and treat-
 ment facilities, including BUT NOT LIMITED TO,  composting  of  agricul-
 tural materials, such as livestock manure and farming wastes, food resi-
 duals  or  other  organic  wastes  associated  with  food  production or
 consumption with at least fifty percent by weight of its feedstock on an
 annual basis being livestock manure,  farming  wastes  and  crops  grown
 specifically  for  use  as  composting feedstock. "Food residuals" means
 organic material, including, but not limited to, food scraps, food proc-
 essing residue, and related soiled or unrecyclable paper  used  in  food
 packaging, preparation or cleanup.
   §  2.  Paragraphs  (e)  and (f) of subdivision 1 of section 487 of the
 real property tax law are REPEALED.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08793-03-8

 A. 4138--A                          2
 
   § 3. Paragraph (d) of subdivision 1 of section 487 of the real proper-
 ty tax law, as amended by chapter 515 of the laws of 2002, is amended to
 read as follows:
   (d)  "Incremental  cost"  means  the increased cost of a solar or wind
 energy system [or farm waste energy system] or component  thereof  which
 also  serves  as  part of the building structure, above that for similar
 conventional construction, which enables its use  as  a  solar  or  wind
 energy [or farm waste energy] system or component.
   § 4. Subdivisions 2, 3, 4, 5 and 8 of section 487 of the real property
 tax  law, subdivisions 2, 3, 4, and 5 and paragraph (a) of subdivision 8
 as amended by chapter 336 of the laws  of  2017  and  subdivision  8  as
 amended  by  chapter  344  of  the  laws of 2014, are amended to read as
 follows:
   2. Real property which includes a solar or wind energy  system,  [farm
 waste energy system,] micro-hydroelectric energy system, fuel cell elec-
 tric  generating system, micro-combined heat and power generating equip-
 ment system, or electric energy storage equipment  and  electric  energy
 storage  system  approved  in  accordance  with  the  provisions of this
 section shall be exempt from taxation to the extent of any  increase  in
 the value thereof by reason of the inclusion of such solar or wind ener-
 gy  system,  [farm  waste  energy  system,]  micro-hydroelectric  energy
 system, fuel cell electric generating system,  micro-combined  heat  and
 power  generating equipment system, or electric energy storage equipment
 and electric energy storage system for a period of fifteen years. When a
 solar or wind energy system or components thereof,  [farm  waste  energy
 system,]  micro-hydroelectric energy system, fuel cell electric generat-
 ing system, micro-combined heat and power generating  equipment  system,
 or  electric energy storage equipment and electric energy storage system
 also serve as part of the building  structure,  the  increase  in  value
 which shall be exempt from taxation shall be equal to the assessed value
 attributable to such system or components multiplied by the ratio of the
 incremental  cost of such system or components to the total cost of such
 system or components. The exemption provided by this section is inappli-
 cable to any structure that satisfies  the  requirements  for  exemption
 under section four hundred eighty-three-e of this title.
   3. The president of the authority shall provide definitions and guide-
 lines  for  the  eligibility  for exemption of the solar and wind energy
 equipment and  systems,  [farm  waste  energy  equipment  and  systems,]
 micro-hydroelectric equipment and systems, fuel cell electric generating
 equipment  and  systems, micro-combined heat and power generating equip-
 ment and systems and electric  energy  storage  equipment  and  electric
 energy  storage  system described in paragraphs (a), (b), (e), (f), (g),
 (h), (i), (j), (k), (l), (m) and (n) of subdivision one of this section.
   4. No solar or wind energy system, [farm waste energy system,]  micro-
 hydroelectric  energy  system,  fuel  cell  electric  generating system,
 micro-combined heat and power generating equipment system,  or  electric
 energy  storage  equipment  and  electric energy storage system shall be
 entitled to any exemption from taxation under this section  unless  such
 system  meets  the  guidelines set by the president of the authority and
 all other applicable provisions of law.
   5. The exemption granted pursuant to this section shall only be appli-
 cable to (a) solar or wind energy systems [or farm waste energy systems]
 which are (i) existing or constructed  prior  to  July  first,  nineteen
 hundred  eighty-eight  or  (ii) constructed subsequent to January first,
 nineteen hundred ninety-one and prior to  January  first,  two  thousand
 twenty-five, and (b) micro-hydroelectric energy systems, fuel cell elec-

 A. 4138--A                          3
 
 tric generating systems, micro-combined heat and power generating equip-
 ment  systems,  or  electric energy storage equipment or electric energy
 storage system which are constructed subsequent to  January  first,  two
 thousand eighteen and prior to January first, two thousand twenty-five.
   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 either (i) 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]  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, and/or (ii) that no exemption under this
 section shall be applicable within its jurisdiction with respect to  any
 micro-hydroelectric energy system, fuel cell electric generating system,
 micro-combined  heat  and power generating equipment system, or electric
 energy storage equipment or electric energy storage  system  constructed
 subsequent to January first, two thousand eighteen 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
 a contract or interconnection agreement with a utility; provided  howev-
 er, that if such contract or interconnection agreement requires a depos-
 it  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.
   § 5. This act shall take effect immediately and  shall  apply  to  the
 taxable year of 2017 and thereafter.

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