Bill Text: NY A09446 | 2013-2014 | General Assembly | Amended

New York Assembly Bill 9446 (Prior Session Legislation)

Bill Title: Relates to the exemption from taxation for certain solar or wind energy systems or farm waste energy systems; specifies that construction of a solar or wind energy system or a farm waste energy system is deemed to begin at the full execution of an interconnection agreement with a utility; requires the taxing jurisdiction to notify the owner or developer of the contract requirement for payments in lieu of taxes.

Spectrum: Partisan Bill (Democrat 13-0)

Status: (Introduced - Dead) 2014-06-12 - substituted by s7026a [A09446 Detail]

Download: New_York-2013-A09446-Amended.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        9446--A
                                 I N  A S S E M B L Y
                                    April 30, 2014
                                      ___________
       Introduced  by  M.  of  A. PAULIN, BUCHWALD, LIFTON, BARRETT, ROSENTHAL,
         STIRPE, LUPARDO -- read once and referred to  the  Committee  on  Real
         Property  Taxation  --  reported and referred to the Committee on Ways
         and Means -- committee discharged, bill amended, ordered reprinted  as
         amended and recommitted to said committee
       AN ACT to amend the real property tax law, in relation to exemption from
         taxation for certain solar or wind energy systems or farm waste energy
         systems
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivision 5 of section 487 of the real property tax  law,
    2  as  amended  by  chapter  366 of the laws of 2010, is amended to read as
    3  follows:
    4    5. The exemption granted pursuant to this section shall only be appli-
    5  cable to solar or wind energy systems or farm waste energy systems which
    6  are (a) existing or constructed prior to July  first,  nineteen  hundred
    7  eighty-eight  or  (b)  constructed subsequent to January first, nineteen
    8  hundred ninety-one and prior to January first,  two  thousand  [fifteen]
    9  TWENTY-FIVE.
   10    S  2.  Subdivision  8  of section 487 of the real property tax law, as
   11  amended by chapter 515 of the laws of 2002 and  as  further  amended  by
   12  subdivision  (b)  of  section  1  of part W of chapter 56 of the laws of
   13  2010, is amended to read as follows:
   14    8. (A) Notwithstanding the  provisions  of  subdivision  two  of  this
   15  section,  a  county,  city, town or village may by local law or a school
   16  district, other than a school district to which article fifty-two of the
   17  education law applies, may by resolution provide that no exemption under
   18  this section shall be applicable within its jurisdiction with respect to
   19  any  solar  or  wind  energy  system  or  farm   waste   energy   system
   20  [constructed]  WHICH  BEGAN  CONSTRUCTION  subsequent  to January first,
   21  nineteen hundred ninety-one or the effective date  of  such  local  law,
   22  ordinance  or  resolution,  whichever is later. A copy of any such local
   23  law or resolution shall be filed with  the  commissioner  and  with  the
   24  president of the authority.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14723-03-4
       A. 9446--A                          2
    1    (B)  CONSTRUCTION  OF  A  SOLAR  OR WIND ENERGY SYSTEM OR A FARM WASTE
    2  ENERGY SYSTEM SHALL BE DEEMED TO HAVE BEGUN UPON THE FULL EXECUTION OF A
    3  CONTRACT OR INTERCONNECTION AGREEMENT WITH A UTILITY; PROVIDED  HOWEVER,
    4  THAT IF SUCH CONTRACT OR INTERCONNECTION AGREEMENT REQUIRES A DEPOSIT TO
    5  BE  MADE,  THEN  CONSTRUCTION  SHALL  BE  DEEMED  TO HAVE BEGUN WHEN THE
    6  CONTRACT OR INTERCONNECTION AGREEMENT IS FULLY EXECUTED AND THE  DEPOSIT
    7  IS  MADE.  THE OWNER OR DEVELOPER OF SUCH A SYSTEM SHALL PROVIDE WRITTEN
    8  NOTIFICATION TO THE APPROPRIATE LOCAL JURISDICTION OR JURISDICTIONS UPON
    9  EXECUTION OF THE CONTRACT OR THE INTERCONNECTION AGREEMENT.
   10    S 3. Paragraph (a) of subdivision 9 of section 487 of the real proper-
   11  ty tax law, as added by chapter 608 of the laws of 2002, is  amended  to
   12  read as follows:
   13    (a)  A county, city, town, village or school district, except a school
   14  district under article fifty-two of the  education  law,  that  has  not
   15  acted  to  remove the exemption under this section may require the owner
   16  of a property which includes a solar or wind energy system  which  meets
   17  the  requirements  of  subdivision four of this section, to enter into a
   18  contract for payments in lieu of taxes. Such contract may require annual
   19  payments in an amount not to exceed the amounts which would otherwise be
   20  payable but for the exemption under this section. IF THE OWNER OR DEVEL-
   21  OPER OF SUCH A SYSTEM PROVIDES WRITTEN NOTIFICATION TO A  TAXING  JURIS-
   22  DICTION  OF  ITS  INTENT  TO  CONSTRUCT  SUCH A SYSTEM, THEN IN ORDER TO
   23  REQUIRE THE OWNER OR DEVELOPER OF SUCH SYSTEM TO ENTER INTO  A  CONTRACT
   24  FOR PAYMENTS IN LIEU OF TAXES, SUCH TAXING JURISDICTION MUST NOTIFY SUCH
   25  OWNER  OR  DEVELOPER OF ITS INTENT TO REQUIRE A CONTRACT FOR PAYMENTS IN
   26  LIEU OF TAXES WITHIN SIXTY DAYS OF RECEIVING THE WRITTEN NOTIFICATION.
   27    S 4. This act shall take effect immediately.