assembly Bill A1323

2019-2020 Legislative Session

Relates to exempting heat and power generating equipment from taxation

download bill text pdf

Sponsored By

Current Bill Status - In Assembly Committee

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

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.


view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2020 referred to real property taxation
Jan 14, 2019 referred to real property taxation


view additional co-sponsors

A1323 (ACTIVE) - Details

Law Section:
Real Property Tax Law
Laws Affected:
Amd §487, RPT L
Versions Introduced in 2017-2018 Legislative Session:

A1323 (ACTIVE) - Summary

Establishes that combined heat and power generating equipment shall be exempt from taxation.

A1323 (ACTIVE) - Bill Text download pdf

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


                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2019

  SIMON, CROUCH -- read once and referred to the Committee on Real Prop-
  erty Taxation

AN ACT to amend the real property tax law, in relation to exempting from
  taxation combined heat and power generating equipment


  Section 1. Paragraphs (k) and (l) of subdivision 1, subdivisions 2, 3,
4  and  5  of  paragraph (a) of subdivision 8 of section 487 of the real
property tax law, paragraph (l) of subdivision 1 as added by chapter 336
of the laws of 2017 and paragraph (k) of subdivision 1 and  subdivisions
2,  3,  4 and 5 and paragraph (a) of subdivision 8 as amended by chapter
325 of the laws of 2018, are amended to read as follows:
  (k) "[Micro-combined] COMBINED heat and  power  generating  equipment"
means  an integrated, cogenerating building heating and electrical power
generation system, [owned, leased or operated by] SERVING a  residential
OR  COMMERCIAL  customer, located at such customer's premises, operating
on any fuel and of any applicable engine, fuel cell, fuel-flexible line-
ar generator or other technology with a rated capacity of at  least  one
kilowatt  and  not  more than [ten kilowatts] FIFTEEN MEGAWATTS electric
and any thermal output that has a design total fuel  use  efficiency  in
the  production  of heat and electricity of not less than [eighty] SIXTY
percent, and annually produces at least two thousand kilowatt  hours  of
useful  energy  in  the form of electricity that may work in combination
with supplemental or parallel  conventional  heating  systems,  that  is
manufactured,  installed  and  operated  in  accordance  with applicable
government and industry standards, that is  connected  to  the  electric
system and operated in conjunction with an electric corporation's trans-
mission   and  distribution  facilities.  It  does  not  include  pipes,
controls, insulation or other equipment which are  part  of  the  normal
heating,  cooling,  or  insulation  system  of a building.   It does not

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


Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.