A 3828: 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.

  
  STATE OF NEW YORK ________________________________________________________________________ 3828 2025-2026 Regular Sessions  IN ASSEMBLY January 30, 2025 ___________ Introduced by M. of A. GRAY, BEEPHAN, PALMESANO -- 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. LBD08232-01-5 
 A. 3828 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.