Bill Text: NY A08254 | 2023-2024 | General Assembly | Introduced

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Bill Title: Provides that a taxing jurisdiction which has opted out of the exemption from taxation for certain energy systems may not offer the exemption for specific or single projects; requires that a jurisdiction which changes its status relating to the exemption must do so within 120 days prior to the taxable status date; provides that such change shall be valid for one year.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced) 2024-01-03 - referred to real property taxation [A08254 Detail]

Download: New_York-2023-A08254-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          8254

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    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:

     1    Section 1. Paragraph (a) of subdivision 8 of section 487 of  the  real
     2  property  tax  law,  as  amended  by chapter 325 of the laws of 2018, is
     3  amended to read as follows:
     4    (a) Notwithstanding the provisions of subdivision two of this section,
     5  a county, city, town or village may by local law or a  school  district,
     6  other than a school district to which article fifty-two of the education
     7  law  applies,  may  by  resolution  provide either (i) that no exemption
     8  under this section shall be  applicable  within  its  jurisdiction  with
     9  respect  to  any solar or wind energy system or farm waste energy system
    10  which began construction subsequent to January first,  nineteen  hundred
    11  ninety-one  or the effective date of such local law, ordinance or resol-
    12  ution, whichever is later, and/or (ii)  that  no  exemption  under  this
    13  section  shall be applicable within its jurisdiction with respect to any
    14  micro-hydroelectric energy system, fuel cell electric generating system,
    15  micro-combined heat and  power  generating  equipment  system,  electric
    16  energy  storage  equipment  or  electric energy storage system, or fuel-
    17  flexible linear generator electric generating system constructed  subse-
    18  quent  to  January first, two thousand eighteen or the effective date of
    19  such local law, ordinance or resolution, whichever is later. A  copy  of
    20  any  such  local  law or resolution shall be filed with the commissioner
    21  and with the president of the authority.   A taxing  jurisdiction  which
    22  has opted not to provide the exemption authorized by this section pursu-
    23  ant  to  the provisions of this paragraph may not subsequently  grant an
    24  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

     1  opment.  A taxing jurisdiction which has previously opted not to provide
     2  an exemption under this section may by local law,  ordinance  or  resol-
     3  ution,  as  appropriate,  change  or  repeal  the opt out and permit the
     4  exemption  only  if  it  passes  such local law, ordinance or resolution
     5  within one hundred twenty days prior to the taxable status date of  such
     6  taxing  jurisdiction.  Such  local law, ordinance or resolution shall be
     7  valid and in effect for one year. An exemption granted during such  time
     8  period  shall be valid for the fifteen year period as provided in subdi-
     9  vision two of this section except as otherwise provided in this section.
    10    § 2. This act shall take effect immediately.