A09446 Summary:

BILL NOA09446A
 
SAME ASSAME AS S07026-A
 
SPONSORPaulin
 
COSPNSRBuchwald, Lifton, Barrett, Rosenthal, Stirpe, Lupardo, Galef, Hooper, Abinanti, Skoufis, Englebright, Quart
 
MLTSPNSR
 
Amd S487, RPT L
 
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.
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A09446 Actions:

BILL NOA09446A
 
04/30/2014referred to real property taxation
05/28/2014reported referred to ways and means
06/02/2014amend and recommit to ways and means
06/02/2014print number 9446a
06/09/2014reported referred to rules
06/11/2014reported
06/11/2014rules report cal.199
06/11/2014ordered to third reading rules cal.199
06/12/2014substituted by s7026a
 S07026 AMEND=A MAZIARZ
 04/16/2014REFERRED TO LOCAL GOVERNMENT
 05/20/20141ST REPORT CAL.891
 05/21/20142ND REPORT CAL.
 05/28/2014ADVANCED TO THIRD READING
 06/02/2014AMENDED ON THIRD READING 7026A
 06/11/2014PASSED SENATE
 06/11/2014DELIVERED TO ASSEMBLY
 06/11/2014referred to ways and means
 06/12/2014substituted for a9446a
 06/12/2014ordered to third reading rules cal.199
 06/12/2014passed assembly
 06/12/2014returned to senate
 08/25/2014DELIVERED TO GOVERNOR
 09/04/2014SIGNED CHAP.344
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A09446 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)
 
BILL NUMBER: A9446A
 
SPONSOR: Paulin
  TITLE OF BILL: 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   PURPOSE: To extend until 2025 a real property tax exemption for solar, wind and farm waste energy systems at local option.   SUMMARY OF PROVISIONS: Section 1 extends until 2025 the real property tax exemption for solar, wind and farm waste energy systems at local option. Section 2 defines start of construction for such systems as the execution of an interconnection agreement with the utility company and requires written notification of such execution to the local jurisdic- tion by the owner or developer. Section 3 clarifies that upon notification of the start of construction, a taxing jurisdiction must notify the developer or owner within 60 days if such jurisdiction's intention is to require an agreement for payment in lieu of taxes. Section 4 provides the effective Date   JUSTIFICATION: The option to exempt wind, solar and farm waste energy systems from real property taxes, has helped to spur the development of,renewable energy across New York State and in turn contributed to reductions in harmful emissions. The extension contemplated in this bill will provide surety to developers of renewable energy that the option for a real property tax exemption will exist well into the future, while also clarifying the responsibilities of the developer and the local taxing jurisdiction. This bill requires that any local law.or resolution that would deny the right to a tax exemption must be passed before work on the system in question has begun construction and that once notified of the start of construction a taxing jurisdiction will have a specific amount of time to require a payment in lieu of taxes (PILOT). These additions to the law provide surety and a guarantee of fair play for both the taxing jurisdiction and the developer, and such assurances are important so that the rules are clear and not subject to change mid-stream.   FISCAL IMPLICATIONS: None   HISTORY: This is a new bill.   EFFECTIVE DATE: This bill shall take effect immediately.
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A09446 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         9446--A
 
                   IN ASSEMBLY
 
                                     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    §  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    § 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    § 4. This act shall take effect immediately.
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