Bill Text: NY A09528 | 2013-2014 | General Assembly | Introduced
Bill Title: Relates to the exemption from taxation for certain energy systems.
Spectrum: Strong Partisan Bill (Democrat 21-2)
Status: (Introduced - Dead) 2014-05-06 - referred to real property taxation [A09528 Detail]
Download: New_York-2013-A09528-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
9528
I N A S S E M B L Y
May 6, 2014
___________
Introduced by M. of A. PAULIN, TITONE, SCHIMEL, RIVERA, OTIS, MOYA,
MARKEY, HENNESSEY, GOTTFRIED, CRESPO, COLTON, CAHILL, BARRETT, ABINAN-
TI, CROUCH -- Multi-Sponsored by -- M. of A. BUCHWALD, CAMARA, COOK,
MAGEE, ROBINSON, WEISENBERG -- read once and referred to the Committee
on Real Property Taxation
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, are amended to read as follows:
4 Exemption from taxation for certain [solar or wind energy systems or
5 farm waste] energy systems.
6 2. Real property which includes a solar or wind energy system [or],
7 farm waste energy system, MICRO-HYDROELECTRIC ENERGY SYSTEM, FUEL CELL
8 ELECTRIC GENERATING SYSTEM, OR MICRO-COMBINED HEAT AND POWER GENERATING
9 EQUIPMENT SYSTEM approved in accordance with the provisions of this
10 section shall be exempt from taxation to the extent of any increase in
11 the value thereof by reason of the inclusion of such solar or wind ener-
12 gy system [or], farm waste energy system, MICRO-HYDROELECTRIC ENERGY
13 SYSTEM, FUEL CELL ELECTRIC GENERATING SYSTEM, OR MICRO-COMBINED HEAT AND
14 POWER GENERATING EQUIPMENT SYSTEM for a period of fifteen years. When a
15 solar or wind energy system or components thereof [or], farm waste ener-
16 gy system, MICRO-HYDROELECTRIC ENERGY SYSTEM, FUEL CELL ELECTIC GENERAT-
17 ING SYSTEM, OR MICRO-COMBINED HEAT AND POWER GENERATING EQUIPMENT SYSTEM
18 also serve as part of the building structure, the increase in value
19 which shall be exempt from taxation shall be equal to the assessed value
20 attributable to such system or components multiplied by the ratio of the
21 incremental cost of such system or components to the total cost of such
22 system or components.
23 3. The president of the authority shall provide definitions and guide-
24 lines for the eligibility for exemption of the solar and wind energy
25 equipment and systems [and], farm waste energy equipment and systems,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD14911-01-4
A. 9528 2
1 MICRO-HYDROELECTRIC EQUIPMENT AND SYSTEMS, FUEL CELL ELECTRIC GENERATING
2 EQUIPMENT AND SYSTEMS, AND MICRO-COMBINED HEAT AND POWER GENERATING
3 EQUIPMENT AND SYSTEMS described in paragraphs (a) [and], (b), (C), (D),
4 (E), (F), (G), (H), (I), (J), (K) AND (L) of subdivision one of this
5 section.
6 4. No solar or wind energy system [or], farm waste energy system,
7 MICRO-HYDROELECTRIC ENERGY SYSTEM, FUEL CELL ELECTRIC GENERATING SYSTEM,
8 OR MICRO-COMBINED HEAT AND POWER GENERATING EQUIPMENT SYSTEM shall be
9 entitled to any exemption from taxation under this section unless such
10 system meets the guidelines set by the president of the authority and
11 all other applicable provisions of law.
12 S 2. Subdivision 1 of section 487 of the real property tax law is
13 amended by adding six new paragraphs (g), (h), (i), (j), (k) and (l) to
14 read as follows:
15 (G) "MICRO-HYDROELECTRIC ENERGY EQUIPMENT" MEANS ANY ENERGY STORAGE
16 DEVICE, PENSTOCK, TURBINE, GENERATOR AND OTHER MATERIALS, HARDWARE AND
17 EQUIPMENT NECESSARY TO THE PROCESS BY WHICH THE FLOW OF STREAM OR RIVER
18 WATER OR WATER FROM OTHER WATER BODIES IS (I) CONVERTED INTO ELECTRICAL
19 ENERGY; (II) PROTECTED FROM UNNECESSARY DISSIPATION; AND (III) DISTRIB-
20 UTED. IT DOES NOT INCLUDE PIPES, CONTROLS, INSULATION OR OTHER EQUIPMENT
21 WHICH ARE PART OF THE NORMAL HEATING, COOLING, OR INSULATION SYSTEM OF A
22 BUILDING. IT DOES NOT INCLUDE INSULATED GLAZING OR INSULATION TO THE
23 EXTENT THAT SUCH MATERIALS EXCEED THE ENERGY EFFICIENCY STANDARDS ESTAB-
24 LISHED BY LAW.
25 (H) "MICRO-HYDROELECTRIC ENERGY SYSTEM" MEANS AN ARRANGEMENT OR COMBI-
26 NATION OF MICRO-HYDROELECTRIC ENERGY EQUIPMENT DESIGNED TO PROVIDE ELEC-
27 TRICAL ENERGY BY THE USE OF FLOWING WATER. IT DOES NOT INCLUDE PIPES,
28 CONTROLS, INSULATION OR OTHER EQUIPMENT WHICH ARE PART OF THE NORMAL
29 HEATING, COOLING, OR INSULATION SYSTEM OF A BUILDING. IT DOES NOT
30 INCLUDE INSULATED GLAZING OR INSULATION TO THE EXTENT THAT SUCH MATERI-
31 ALS EXCEED THE ENERGY EFFICIENCY STANDARDS ESTABLISHED BY LAW.
32 (I) "FUEL CELL ELECTRIC GENERATING EQUIPMENT" MEANS A SOLID OXIDE,
33 MOLTEN CARBONATE, PROTON EXCHANGE MEMBRANE OR PHOSPHORIC ACID FUEL CELL
34 WITH A COMBINED RATED CAPACITY OF NOT MORE THAN ONE THOUSAND FIVE
35 HUNDRED KILOWATTS. IT DOES NOT INCLUDE INSULATED GLAZING OR INSULATION
36 TO THE EXTENT THAT SUCH MATERIALS EXCEED THE ENERGY EFFICIENCY STANDARDS
37 ESTABLISHED BY LAW.
38 (J) "FUEL CELL ELECTRIC GENERATING SYSTEM" MEANS AN ARRANGEMENT OR
39 COMBINATION OF EQUIPMENT DESIGNED TO PRODUCE ELECTRICAL ENERGY THROUGH
40 REACTION OF CHEMICALS, INCLUDING BUT NOT LIMITED TO HYDROGEN, OXYGEN,
41 METHANE AND NATURAL GAS.
42 (K) "MICRO-COMBINED HEAT AND POWER GENERATING EQUIPMENT" MEANS AN
43 INTEGRATED, COGENERATING BUILDING HEATING AND ELECTRICAL POWER GENER-
44 ATION SYSTEM, OPERATING ON ANY FUEL AND OF ANY APPLICABLE ENGINE, FUEL
45 CELL OR OTHER TECHNOLOGY WITH A RATED CAPACITY OF AT LEAST ONE KILOWATT
46 AND NOT MORE THAN TEN KILOWATTS ELECTRIC AND ANY THERMAL OUTPUT THAT HAS
47 A DESIGN TOTAL FUEL USE EFFICIENCY IN THE PRODUCTION OF HEAT AND ELEC-
48 TRICITY OF NOT LESS THAN EIGHTY PERCENT, AND ANNUALLY PRODUCES AT LEAST
49 TWO THOUSAND KILOWATT HOURS OF USEFUL ENERGY IN THE FORM OF ELECTRICITY
50 THAT MAY WORK IN COMBINATION WITH SUPPLEMENTAL OR PARALLEL CONVENTIONAL
51 HEATING SYSTEMS, THAT IS MANUFACTURED, INSTALLED AND OPERATED IN ACCORD-
52 ANCE WITH APPLICABLE GOVERNMENT AND INDUSTRY STANDARDS, THAT IS
53 CONNECTED TO THE ELECTRIC SYSTEM AND OPERATED IN CONJUNCTION WITH AN
54 ELECTRIC CORPORATION'S TRANSMISSION AND DISTRIBUTION FACILITIES. IT DOES
55 NOT INCLUDE PIPES, CONTROLS, INSULATION OR OTHER EQUIPMENT WHICH ARE
56 PART OF THE NORMAL HEATING, COOLING, OR INSULATION SYSTEM OF A BUILDING.
A. 9528 3
1 IT DOES NOT INCLUDE INSULATED GLAZING OR INSULATION TO THE EXTENT THAT
2 SUCH MATERIALS EXCEED THE ENERGY EFFICIENCY STANDARDS ESTABLISHED BY
3 LAW.
4 (L) "MICRO-COMBINED HEAT AND POWER GENERATING EQUIPMENT SYSTEM" MEANS
5 AN ARRANGEMENT OR COMBINATION OF EQUIPMENT DESIGNED TO PRODUCE ELEC-
6 TRICAL ENERGY AND HEAT FOR A BUILDING OR ASSOCIATED BUILDINGS.
7 S 3. Subdivision 5 of section 487 of the real property tax law, as
8 amended by chapter 366 of the laws of 2010, is amended to read as
9 follows:
10 5. The exemption granted pursuant to this section shall only be appli-
11 cable to (A) solar or wind energy systems or farm waste energy systems
12 which are [(a)] (I) existing or constructed prior to July first, nine-
13 teen hundred eighty-eight or [(b)] (II) constructed subsequent to Janu-
14 ary first, nineteen hundred ninety-one and prior to January first, two
15 thousand [fifteen] SEVENTEEN, AND (B) MICRO-HYDROELECTRIC ENERGY
16 SYSTEMS, FUEL CELL ELECTRIC GENERATING SYSTEMS, OR MICRO-COMBINED HEAT
17 AND POWER GENERATING EQUIPMENT SYSTEMS WHICH ARE CONSTRUCTED SUBSEQUENT
18 TO JANUARY FIRST, TWO THOUSAND FIFTEEN AND PRIOR TO JANUARY FIRST, TWO
19 THOUSAND SEVENTEEN.
20 S 4. Subdivision 8 of section 487 of the real property tax law, as
21 amended by chapter 515 of the laws of 2002, and as further amended by
22 subdivision (b) of section 1 of part W of chapter 56 of the laws of
23 2010, is amended to read as follows:
24 8. Notwithstanding the provisions of subdivision two of this section,
25 a county, city, town or village may by local law or a school district,
26 other than a school district to which article fifty-two of the education
27 law applies, may by resolution provide EITHER (A) that no exemption
28 under this section shall be applicable within its jurisdiction with
29 respect to any solar or wind energy system or farm waste energy system
30 constructed subsequent to January first, nineteen hundred ninety-one or
31 the effective date of such local law, ordinance or resolution, whichever
32 is later, AND/OR (B) THAT NO EXEMPTION UNDER THIS SECTION SHALL BE
33 APPLICABLE WITHIN ITS JURISDICTION WITH RESPECT TO ANY MICRO-HYDROELEC-
34 TRIC ENERGY SYSTEM, FUEL CELL ELECTRIC GENERATING SYSTEM, OR MICRO-COM-
35 BINED HEAT AND POWER GENERATING EQUIPMENT SYSTEM CONSTRUCTED SUBSEQUENT
36 TO JANUARY FIRST, TWO THOUSAND FIFTEEN OR THE EFFECTIVE DATE OF SUCH
37 LOCAL LAW, ORDINANCE OR RESOLUTION, WHICHEVER IS LATER. A copy of any
38 such local law or resolution shall be filed with the commissioner and
39 with the president of the authority.
40 S 5. This act shall take effect January 1, 2015.
