S T A T E O F N E W Y O R K
________________________________________________________________________
8254
2023-2024 Regular Sessions
I N A S S E M B L Y
November 15, 2023
___________
Introduced by M. of A. GRAY -- read once and referred to the Committee
on Real Property Taxation
AN ACT to amend the real property tax law, in relation to the ability of
a taxing jurisdiction to opt out of the exemption from taxation for
certain energy systems
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph (a) of subdivision 8 of section 487 of the real
property tax law, as amended by chapter 325 of the laws of 2018, is
amended to read as follows:
(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 resol-
ution, 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, electric
energy storage equipment or electric energy storage system, or fuel-
flexible linear generator electric generating system constructed subse-
quent 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. A TAXING JURISDICTION WHICH
HAS OPTED NOT TO PROVIDE THE EXEMPTION AUTHORIZED BY THIS SECTION PURSU-
ANT TO THE PROVISIONS OF THIS PARAGRAPH MAY NOT SUBSEQUENTLY GRANT AN
EXEMPTION FOR A SINGLE OR SPECIFIC ENERGY SYSTEM INSTALLATION OR DEVEL-
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13548-01-3
A. 8254 2
OPMENT. A TAXING JURISDICTION WHICH HAS PREVIOUSLY OPTED NOT TO PROVIDE
AN EXEMPTION UNDER THIS SECTION MAY BY LOCAL LAW, ORDINANCE OR RESOL-
UTION, AS APPROPRIATE, CHANGE OR REPEAL THE OPT OUT AND PERMIT THE
EXEMPTION ONLY IF IT PASSES SUCH LOCAL LAW, ORDINANCE OR RESOLUTION
WITHIN ONE HUNDRED TWENTY DAYS PRIOR TO THE TAXABLE STATUS DATE OF SUCH
TAXING JURISDICTION. SUCH LOCAL LAW, ORDINANCE OR RESOLUTION SHALL BE
VALID AND IN EFFECT FOR ONE YEAR. AN EXEMPTION GRANTED DURING SUCH TIME
PERIOD SHALL BE VALID FOR THE FIFTEEN YEAR PERIOD AS PROVIDED IN SUBDI-
VISION TWO OF THIS SECTION EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION.
§ 2. This act shall take effect immediately.