Bill Text: NY A04138 | 2017-2018 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relates to property tax benefits for anaerobic digestion for agricultural waste.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2018-03-08 - print number 4138a [A04138 Detail]

Download: New_York-2017-A04138-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          4138
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    February 1, 2017
                                       ___________
        Introduced  by M. of A. MAGEE -- read once and referred to the Committee
          on Real Property Taxation
        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 section 1 of part P of chapter  57  of  the  laws  of
     3  2016, is amended to read as follows:
     4    1. The following structures permanently affixed to [agricultural] land
     5  shall  be  exempt  from  taxation, special ad valorem levies and special
     6  assessments: (a) structures for the purpose of  preserving  and  storing
     7  forage  in  edible  condition;  (b)  farm  feed  grain storage bins; (c)
     8  commodity sheds; (d) bulk milk tanks  and  coolers  used  to  hold  milk
     9  awaiting shipment to market; and (e) manure storage, handling and treat-
    10  ment  facilities,  including  but not limited to, composting of agricul-
    11  tural materials, such as livestock manure and farming wastes, food resi-
    12  duals or  other  organic  wastes  associated  with  food  production  or
    13  consumption with at least fifty percent by weight of its feedstock on an
    14  annual  basis  being  livestock  manure,  farming wastes and crops grown
    15  specifically for use as composting  feedstock.  "Food  residuals"  means
    16  organic material, including, but not limited to, food scraps, food proc-
    17  essing  residue,  and  related soiled or unrecyclable paper used in food
    18  packaging, preparation or cleanup.
    19    § 2. Paragraphs (e) and (f) of subdivision 1 of  section  487  of  the
    20  real property tax law are REPEALED.
    21    § 3. Paragraph (d) of subdivision 1 of section 487 of the real proper-
    22  ty tax law, as amended by chapter 515 of the laws of 2002, is amended to
    23  read as follows:
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08793-01-7
        A. 4138                             2
     1    (d)  "Incremental  cost"  means  the increased cost of a solar or wind
     2  energy system [or farm waste energy system] or component  thereof  which
     3  also  serves  as  part of the building structure, above that for similar
     4  conventional construction, which enables its use  as  a  solar  or  wind
     5  energy [or farm waste energy] system or component.
     6    §  4. The section heading and subdivisions 2, 3, 4, 5 and 8 of section
     7  487 of the real property tax law, the section heading and subdivisions 3
     8  and 4 as amended by chapter 515 of the laws of 2002,  subdivision  2  as
     9  amended  by  section  3  of part P of chapter 57 of the laws of 2016 and
    10  subdivisions 5 and 8 as amended by chapter 344 of the laws of 2014,  are
    11  amended to read as follows:
    12    §  487.  Exemption  from  taxation  for  certain  solar or wind energy
    13  systems [or farm waste energy systems].
    14    2. Real property which includes a solar or wind energy system [or farm
    15  waste energy system] approved in accordance with the provisions of  this
    16  section  shall  be exempt from taxation to the extent of any increase in
    17  the value thereof by reason of the inclusion of such solar or wind ener-
    18  gy system [or farm waste energy system] for a period of  fifteen  years.
    19  When  a solar or wind energy system or components thereof [or farm waste
    20  energy system] also  serve  as  part  of  the  building  structure,  the
    21  increase  in value which shall be exempt from taxation shall be equal to
    22  the assessed value attributable to such system or components  multiplied
    23  by the ratio of the incremental cost of such system or components to the
    24  total  cost of such system or components. The exemption provided by this
    25  section is inapplicable to any structure that satisfies the requirements
    26  for exemption under section four hundred eighty-three-e of this title.
    27    3. The president of the authority shall provide definitions and guide-
    28  lines for the eligibility for exemption of the  solar  and  wind  energy
    29  equipment  and  systems  [and  farm  waste energy equipment and systems]
    30  described in paragraphs (a) and (b) of subdivision one of this section.
    31    4. No solar or wind energy system [or farm waste energy system]  shall
    32  be  entitled  to  any  exemption from taxation under this section unless
    33  such system meets the guidelines set by the president of  the  authority
    34  and all other applicable provisions of law.
    35    5. The exemption granted pursuant to this section shall only be appli-
    36  cable  to  solar  or  wind energy systems [or farm waste energy systems]
    37  which are (a) existing or constructed  prior  to  July  first,  nineteen
    38  hundred  eighty-eight  or  (b)  constructed subsequent to January first,
    39  nineteen hundred ninety-one and prior to  January  first,  two  thousand
    40  twenty-five.
    41    8.  (a)  Notwithstanding  the  provisions  of  subdivision two of this
    42  section, a county, city, town or village may by local law  or  a  school
    43  district, other than a school district to which article fifty-two of the
    44  education law applies, may by resolution provide that no exemption under
    45  this section shall be applicable within its jurisdiction with respect to
    46  any  solar  or  wind  energy  system [or farm waste energy system] which
    47  began construction subsequent to January first, nineteen  hundred  nine-
    48  ty-one or the effective date of such local law, ordinance or resolution,
    49  whichever  is later. A copy of any such local law or resolution shall be
    50  filed with the commissioner and with the president of the authority.
    51    (b) Construction of a solar or wind energy system  [or  a  farm  waste
    52  energy  system] shall be deemed to have begun upon the full execution of
    53  a contract or interconnection agreement with a utility; provided  howev-
    54  er, that if such contract or interconnection agreement requires a depos-
    55  it  to be made, then construction shall be deemed to have begun when the
    56  contract or interconnection agreement is fully executed and the  deposit
        A. 4138                             3
     1  is  made.  The owner or developer of such a system shall provide written
     2  notification to the appropriate local jurisdiction or jurisdictions upon
     3  execution of the contract or the interconnection agreement.
     4    §  5.  This  act  shall take effect immediately and shall apply to the
     5  taxable year of 2016 and thereafter.