Bill Text: NY S04069 | 2017-2018 | General Assembly | Introduced
Bill Title: Relates to the exemption from taxation for micro-hydroelectric energy systems, fuel cell electric generating systems, or micro-combined heat and power generating equipment systems.
Spectrum: Slight Partisan Bill (Democrat 3-1)
Status: (Introduced - Dead) 2017-06-21 - SUBSTITUTED BY A260 [S04069 Detail]
Download: New_York-2017-S04069-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 4069 2017-2018 Regular Sessions IN SENATE February 2, 2017 ___________ Introduced by Sens. GRIFFO, AVELLA, VALESKY -- read twice and ordered printed, and when printed to be committed to the Committee on Local Government AN ACT to amend the real property tax law, in relation to 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. The section heading and subdivisions 2, 3 and 4 of section 2 487 of the real property tax law, as amended by chapter 515 of the laws 3 of 2002, subdivision 2 as amended by section 3 of part P of chapter 57 4 of the laws of 2016, are amended to read as follows: 5 Exemption from taxation for certain [solar or wind energy systems or6farm waste] energy systems. 7 2. Real property which includes a solar or wind energy system [or], 8 farm waste energy system, micro-hydroelectric energy system, fuel cell 9 electric generating system, micro-combined heat and power generating 10 equipment system, or electric energy storage equipment and electric 11 energy storage system approved in accordance with the provisions of this 12 section shall be exempt from taxation to the extent of any increase in 13 the value thereof by reason of the inclusion of such solar or wind ener- 14 gy system [or], farm waste energy system, micro-hydroelectric energy 15 system, fuel cell electric generating system, micro-combined heat and 16 power generating equipment system, or electric energy storage equipment 17 and electric energy storage system for a period of fifteen years. When 18 a solar or wind energy system or components thereof [or], farm waste 19 energy system, micro-hydroelectric energy system, fuel cell electric 20 generating system, micro-combined heat and power generating equipment 21 system, or electric energy storage equipment and electric energy storage 22 system also serve as part of the building structure, the increase in 23 value which shall be exempt from taxation shall be equal to the assessed 24 value attributable to such system or components multiplied by the ratio EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01687-01-7S. 4069 2 1 of the incremental cost of such system or components to the total cost 2 of such system or components. The exemption provided by this section is 3 inapplicable to any structure that satisfies the requirements for 4 exemption under section four hundred eighty-three-e of this title. 5 3. The president of the authority shall provide definitions and guide- 6 lines for the eligibility for exemption of the solar and wind energy 7 equipment and systems [and], farm waste energy equipment and systems, 8 micro-hydroelectric equipment and systems, fuel cell electric generating 9 equipment and systems, micro-combined heat and power generating equip- 10 ment and systems and electric energy storage equipment and electric 11 energy storage system described in paragraphs (a) [and], (b), (e), (f), 12 (g), (h), (i), (j), (k), (l), (m) and (n) of subdivision one of this 13 section. 14 4. No solar or wind energy system [or], farm waste energy system, 15 micro-hydroelectric energy system, fuel cell electric generating system, 16 micro-combined heat and power generating equipment system, or electric 17 energy storage equipment and electric energy storage system shall be 18 entitled to any exemption from taxation under this section unless such 19 system meets the guidelines set by the president of the authority and 20 all other applicable provisions of law. 21 § 2. Subdivision 1 of section 487 of the real property tax law is 22 amended by adding eight new paragraphs (g), (h), (i), (j), (k), (l), (m) 23 and (n) to read as follows: 24 (g) "Micro-hydroelectric energy equipment" means any energy storage 25 device, penstock, turbine, generator and other materials, hardware and 26 equipment necessary to the process by which the flow of stream or river 27 water or water from other water bodies is (i) converted into electrical 28 energy; (ii) protected from unnecessary dissipation; and (iii) distrib- 29 uted. It does not include pipes, controls, insulation or other equipment 30 which are part of the normal heating, cooling, or insulation system of a 31 building. It does not include insulated glazing or insulation to the 32 extent that such materials exceed the energy efficiency standards estab- 33 lished by law. 34 (h) "Micro-hydroelectric energy system" means an arrangement or combi- 35 nation of micro-hydroelectric energy equipment designed to provide elec- 36 trical energy by the use of flowing water. It does not include pipes, 37 controls, insulation or other equipment which are part of the normal 38 heating, cooling, or insulation system of a building. It does not 39 include insulated glazing or insulation to the extent that such materi- 40 als exceed the energy efficiency standards established by law. 41 (i) "Fuel cell electric generating equipment" means a solid oxide, 42 molten carbonate, proton exchange membrane or phosphoric acid fuel cell 43 with a combined rated capacity of not more than two thousand kilowatts. 44 It does not include insulated glazing or insulation to the extent that 45 such materials exceed the energy efficiency standards established by 46 law. 47 (j) "Fuel cell electric generating system" means an arrangement or 48 combination of equipment designed to produce electrical energy through 49 reaction of chemicals, including but not limited to hydrogen, oxygen, 50 methane and natural gas. 51 (k) "Micro-combined heat and power generating equipment" means an 52 integrated, cogenerating building heating and electrical power gener- 53 ation system, owned, leased or operated by a residential customer, 54 located at such customer's premises, operating on any fuel and of any 55 applicable engine, fuel cell or other technology with a rated capacity 56 of at least one kilowatt and not more than ten kilowatts electric andS. 4069 3 1 any thermal output that has a design total fuel use efficiency in the 2 production of heat and electricity of not less than eighty percent, and 3 annually produces at least two thousand kilowatt hours of useful energy 4 in the form of electricity that may work in combination with supple- 5 mental or parallel conventional heating systems, that is manufactured, 6 installed and operated in accordance with applicable government and 7 industry standards, that is connected to the electric system and oper- 8 ated in conjunction with an electric corporation's transmission and 9 distribution facilities. It does not include pipes, controls, insulation 10 or other equipment which are part of the normal heating, cooling, or 11 insulation system of a building. It does not include insulated glazing 12 or insulation to the extent that such materials exceed the energy effi- 13 ciency standards established by law. 14 (l) "Micro-combined heat and power generating equipment system" means 15 an arrangement or combination of equipment designed to produce elec- 16 trical energy and heat for a residential customer on such customer's 17 premises. 18 (m) "Electric energy storage equipment" means a set of technologies 19 capable of storing electric energy and releasing that energy as electric 20 power at a later time. Electric energy storage technologies may store 21 energy as potential, kinetic, chemical or thermal energy, that can be 22 released as electric power and include, but are not limited to, various 23 types of batteries, flywheels, electrochemical capacitors, compressed 24 air storage and thermal storage devices. 25 (n) "Electric energy storage system" means an arrangement or combina- 26 tion of equipment designed to store electrical energy in electric energy 27 storage equipment and release electric power at a later time. 28 § 3. Subdivision 5 of section 487 of the real property tax law, as 29 amended by chapter 344 of the laws of 2014, is amended to read as 30 follows: 31 5. The exemption granted pursuant to this section shall only be appli- 32 cable to (a) solar or wind energy systems or farm waste energy systems 33 which are [(a)] (i) existing or constructed prior to July first, nine- 34 teen hundred eighty-eight or [(b)] (ii) constructed subsequent to Janu- 35 ary first, nineteen hundred ninety-one and prior to January first, two 36 thousand twenty-five, and (b) micro-hydroelectric energy systems, fuel 37 cell electric generating systems, micro-combined heat and power generat- 38 ing equipment systems, or electric energy storage equipment or electric 39 energy storage system which are constructed subsequent to January first, 40 two thousand eighteen and prior to January first, two thousand twenty- 41 five. 42 § 4. Paragraph (a) of subdivision 8 of section 487 of the real proper- 43 ty tax law, as amended by chapter 344 of the laws of 2014, is amended to 44 read as follows: 45 (a) Notwithstanding the provisions of subdivision two of this section, 46 a county, city, town or village may by local law or a school district, 47 other than a school district to which article fifty-two of the education 48 law applies, may by resolution provide either (i) that no exemption 49 under this section shall be applicable within its jurisdiction with 50 respect to any solar or wind energy system or farm waste energy system 51 which began construction subsequent to January first, nineteen hundred 52 ninety-one or the effective date of such local law, ordinance or resol- 53 ution, whichever is later, and/or (ii) that no exemption under this 54 section shall be applicable within its jurisdiction with respect to any 55 micro-hydroelectric energy system, fuel cell electric generating system, 56 micro-combined heat and power generating equipment system, or electricS. 4069 4 1 energy storage equipment or electric energy storage system constructed 2 subsequent to January first, two thousand eighteen or the effective date 3 of such local law, ordinance or resolution, whichever is later. A copy 4 of any such local law or resolution shall be filed with the commissioner 5 and with the president of the authority. 6 § 5. This act shall take effect January 1, 2018.
