S T A T E O F N E W Y O R K
________________________________________________________________________
4387
2017-2018 Regular Sessions
I N S E N A T E
February 13, 2017
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Introduced by Sens. GRIFFO, LITTLE -- 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 solar energy
systems
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The real property tax law is amended by adding a new
section 409 to read as follows:
§ 409. SOLAR ENERGY SYSTEMS. 1. A SOLAR ENERGY SYSTEM LOCATED ON ANY
REAL PROPERTY DESCRIBED IN SECTIONS FOUR HUNDRED FOUR, FOUR HUNDRED SIX,
FOUR HUNDRED EIGHT, FOUR HUNDRED TEN, FOUR HUNDRED TEN-A AND FOUR
HUNDRED TEN-B OF THIS TITLE SHALL BE EXEMPT FROM TAXATION.
2. FOR PURPOSES OF THIS SECTION:
(A) "SOLAR ENERGY SYSTEM" SHALL MEAN AN ARRANGEMENT OR COMBINATION OF
EQUIPMENT DESIGNED TO PROVIDE HEATING, COOLING, HOT WATER, OR MECHAN-
ICAL, CHEMICAL OR ELECTRICAL ENERGY BY THE COLLECTION OF SOLAR ENERGY
AND ITS CONVERSION, STORAGE, PROTECTION AND DISTRIBUTION.
(B) "EQUIPMENT" SHALL MEAN COLLECTORS, CONTROLS, ENERGY STORAGE
DEVICES, HEAT PUMPS AND PUMPS, HEAT EXCHANGERS, AND OTHER MATERIALS,
HARDWARE OR EQUIPMENT THAT FACILITATES THE PROCESS BY WHICH SOLAR RADI-
ATION IS: (I) COLLECTED, (II) CONVERTED INTO ANOTHER FORM OF ENERGY SUCH
AS THERMAL, ELECTRICAL, MECHANICAL OR CHEMICAL, (III) STORED, (IV)
PROTECTED FROM UNNECESSARY DISSIPATION AND (V) DISTRIBUTED.
§ 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06310-01-7