S T A T E O F N E W Y O R K
________________________________________________________________________
7390
2025-2026 Regular Sessions
I N S E N A T E
April 14, 2025
___________
Introduced by Sen. WALCZYK -- read twice and ordered printed, and when
printed to be committed to the Committee on Local Government
AN ACT to amend part N of chapter 59 of the laws of 2023 amending the
real property tax law and the state administrative procedure act
relating to clarifying the solar or wind energy system appraisal
model, in relation to excluding certain solar or wind energy projects
in the county of Lewis from certain appraisal models and discount
rates
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 3 of part N of chapter 59 of the laws of 2023
amending the real property tax law and the state administrative proce-
dure act relating to clarifying the solar or wind energy system
appraisal model, is amended to read as follows:
§ 3. 1. No assessing unit that failed to use the appraisal model
pursuant to section 575-b of the real property tax law in 2022 shall be
held liable for failing to use such model in 2022. Within fifteen days
from the effective date of this act, the commissioner of taxation and
finance may readopt the 2022 appraisal model or models and discount
rates for use in 2023, without additional consultation with the New York
state energy research and development authority or the New York state
assessors association, and without soliciting or considering additional
public comments.
2. THE APPRAISAL MODEL OR MODELS AND DISCOUNT RATES DEVELOPED PURSUANT
TO SECTION 575-B OF THE REAL PROPERTY TAX LAW SHALL NOT APPLY TO THE
ASSESSED VALUE FOR ANY SOLAR OR WIND ENERGY PROJECTS IN THE COUNTY OF
LEWIS ALREADY IN EXISTENCE ON THE EFFECTIVE DATE OF THIS ACT.
§ 2. This act shall take effect immediately and shall be deemed to
have been in full force and effect on and after the effective date of
part N of chapter 59 of the laws of 2023.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05557-01-5