Bill Text: NY S05809 | 2015-2016 | General Assembly | Amended
Bill Title: Relates to property tax benefits for anaerobic digestion for agricultural waste.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Introduced - Dead) 2016-01-11 - RECOMMIT, ENACTING CLAUSE STRICKEN [S05809 Detail]
Download: New_York-2015-S05809-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
5809--B
2015-2016 Regular Sessions
I N S E N A T E
June 4, 2015
___________
Introduced by Sens. RITCHIE, RANZENHOFER, PANEPINTO -- read twice and
ordered printed, and when printed to be committed to the Committee on
Local Government -- committee discharged, bill amended, ordered
reprinted as amended and recommitted to said committee -- 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 property tax
benefits for anaerobic digestion of agricultural waste; and to repeal
certain provisions of such law relating thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Subdivision 1 of section 483-a of the real property tax
2 law, as amended by chapter 272 of the laws of 2013, is amended to read
3 as follows:
4 1. Structures permanently affixed to [agricultural] land for the
5 purpose of preserving and storing forage in edible condition; farm feed
6 grain storage bins; commodity sheds; manure storage, handling and treat-
7 ment facilities, including BUT NOT LIMITED TO, composting or anaerobic
8 digestion of agricultural materials, such as livestock manure and farm-
9 ing wastes, food residuals or other organic wastes associated with food
10 production or consumption with at least fifty percent by weight of its
11 feedstock on an annual basis being livestock manure, farming wastes and
12 crops grown specifically for use as anaerobic digestion or composting
13 feedstock and including any equipment necessary to the process of
14 producing, collecting, storing, cleaning and converting biogas into
15 forms of energy and GENERATION, TRANSMISSION, transporting, USE OF
16 AND/OR THE SALE OF biogas or energy on-site, OFF-SITE, AND/OR PURSUANT
17 TO AN INTERCONNECTION AGREEMENT WITH A UTILITY; and bulk milk tanks and
18 coolers used to hold milk awaiting shipment to market shall be exempt
19 from taxation, special ad valorem levies and special assessments. "Food
20 residuals" means organic material, including, but not limited to, food
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11503-06-5
S. 5809--B 2
1 scraps, food processing residue, and related soiled or unrecyclable
2 paper used in food packaging, preparation or cleanup.
3 S 2. Paragraphs (e) and (f) of subdivision 1 of section 487 of the
4 real property tax law are REPEALED.
5 S 3. Paragraph (d) of subdivision 1 of section 487 of the real proper-
6 ty tax law, as amended by chapter 515 of the laws of 2002, is amended to
7 read as follows:
8 (d) "Incremental cost" means the increased cost of a solar or wind
9 energy system [or farm waste energy system] or component thereof which
10 also serves as part of the building structure, above that for similar
11 conventional construction, which enables its use as a solar or wind
12 energy [or farm waste energy] system or component.
13 S 4. The section heading and subdivisions 2, 3, 4, 5 and 8 of section
14 487 of the real property tax law, the section heading and subdivisions
15 2, 3 and 4 as amended by chapter 515 of the laws of 2002 and subdivi-
16 sions 5 and 8 as amended by chapter 344 of the laws of 2014, are amended
17 to read as follows:
18 S 487. Exemption from taxation for certain solar or wind energy
19 systems [or farm waste energy systems].
20 2. Real property which includes a solar or wind energy system [or farm
21 waste energy system] approved in accordance with the provisions of this
22 section shall be exempt from taxation to the extent of any increase in
23 the value thereof by reason of the inclusion of such solar or wind ener-
24 gy system [or farm waste energy system] for a period of fifteen years.
25 When a solar or wind energy system or components thereof [or farm waste
26 energy system] also serve as part of the building structure, the
27 increase in value which shall be exempt from taxation shall be equal to
28 the assessed value attributable to such system or components multiplied
29 by the ratio of the incremental cost of such system or components to the
30 total cost of such system or components.
31 3. The president of the authority shall provide definitions and guide-
32 lines for the eligibility for exemption of the solar and wind energy
33 equipment and systems [and farm waste energy equipment and systems]
34 described in paragraphs (a) and (b) of subdivision one of this section.
35 4. No solar or wind energy system [or farm waste energy system] shall
36 be entitled to any exemption from taxation under this section unless
37 such system meets the guidelines set by the president of the authority
38 and all other applicable provisions of law.
39 5. The exemption granted pursuant to this section shall only be appli-
40 cable to solar or wind energy systems [or farm waste energy systems]
41 which are (a) existing or constructed prior to July first, nineteen
42 hundred eighty-eight or (b) constructed subsequent to January first,
43 nineteen hundred ninety-one and prior to January first, two thousand
44 twenty-five.
45 8. (a) Notwithstanding the provisions of subdivision two of this
46 section, a county, city, town or village may by local law or a school
47 district, other than a school district to which article fifty-two of the
48 education law applies, may by resolution provide that no exemption under
49 this section shall be applicable within its jurisdiction with respect to
50 any solar or wind energy system [or farm waste energy system] which
51 began construction subsequent to January first, nineteen hundred nine-
52 ty-one or the effective date of such local law, ordinance or resolution,
53 whichever is later. A copy of any such local law or resolution shall be
54 filed with the commissioner and with the president of the authority.
55 (b) Construction of a solar or wind energy system [or a farm waste
56 energy system] shall be deemed to have begun upon the full execution of
S. 5809--B 3
1 a contract or interconnection agreement with a utility; provided howev-
2 er, that if such contract or interconnection agreement requires a depos-
3 it to be made, then construction shall be deemed to have begun when the
4 contract or interconnection agreement is fully executed and the deposit
5 is made. The owner or developer of such a system shall provide written
6 notification to the appropriate local jurisdiction or jurisdictions upon
7 execution of the contract or the interconnection agreement.
8 S 5. This act shall take effect immediately and shall apply to the
9 taxable year of 2014 and thereafter.
