assembly Bill A5150

2021-2022 Legislative Session

Relates to exempting heat and power generating equipment from taxation

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Current Bill Status - In Assembly Committee

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

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view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 11, 2021 referred to real property taxation


A5150 (ACTIVE) - Details

Law Section:
Real Property Tax Law
Laws Affected:
Amd §487, RPT L
Versions Introduced in Other Legislative Sessions:
2017-2018: A8906
2019-2020: A1323

A5150 (ACTIVE) - Summary

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

A5150 (ACTIVE) - Bill Text download pdf

                     S T A T E   O F   N E W   Y O R K
                        2021-2022 Regular Sessions
                           I N  A S S E M B L Y
                             February 11, 2021
 Introduced  by M. of A. PAULIN, DICKENS, SIMON -- read once and referred
   to the Committee on Real Property 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.