Bill Text: NY S03925 | 2017-2018 | General Assembly | Amended

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

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2018-02-23 - PRINT NUMBER 3925A [S03925 Detail]

Download: New_York-2017-S03925-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         3925--A
                               2017-2018 Regular Sessions
                    IN SENATE
                                    January 30, 2017
                                       ___________
        Introduced  by  Sens.  RITCHIE,  RANZENHOFER  --  read twice and ordered
          printed, and when printed to be committed to the  Committee  on  Local
          Government  --  recommitted  to  the  Committee on Local Government in
          accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee
        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.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08793-02-8
        S. 3925--A                          2
     1    § 3. Paragraph (d) of subdivision 1 of section 487 of the real proper-
     2  ty tax law, as amended by chapter 515 of the laws of 2002, is amended to
     3  read as follows:
     4    (d)  "Incremental  cost"  means  the increased cost of a solar or wind
     5  energy system [or farm waste energy system] or component  thereof  which
     6  also  serves  as  part of the building structure, above that for similar
     7  conventional construction, which enables its use  as  a  solar  or  wind
     8  energy [or farm waste energy] system or component.
     9    § 4. Subdivisions 2, 3, 4, 5 and 8 of section 487 of the real property
    10  tax  law, subdivisions 2, 3, 4, and 5 and paragraph (a) of subdivision 8
    11  as amended by chapter 336 of the laws  of  2017  and  subdivision  8  as
    12  amended  by  chapter  344  of  the  laws of 2014, are amended to read as
    13  follows:
    14    2. Real property which includes a solar or wind energy  system,  [farm
    15  waste energy system,] micro-hydroelectric energy system, fuel cell elec-
    16  tric  generating system, micro-combined heat and power generating equip-
    17  ment system, or electric energy storage equipment  and  electric  energy
    18  storage  system  approved  in  accordance  with  the  provisions of this
    19  section shall be exempt from taxation to the extent of any  increase  in
    20  the value thereof by reason of the inclusion of such solar or wind ener-
    21  gy  system,  [farm  waste  energy  system,]  micro-hydroelectric  energy
    22  system, fuel cell electric generating system,  micro-combined  heat  and
    23  power  generating equipment system, or electric energy storage equipment
    24  and electric energy storage system for a period of fifteen years. When a
    25  solar or wind energy system or components thereof,  [farm  waste  energy
    26  system,]  micro-hydroelectric energy system, fuel cell electric generat-
    27  ing system, micro-combined heat and power generating  equipment  system,
    28  or  electric energy storage equipment and electric energy storage system
    29  also serve as part of the building  structure,  the  increase  in  value
    30  which shall be exempt from taxation shall be equal to the assessed value
    31  attributable to such system or components multiplied by the ratio of the
    32  incremental  cost of such system or components to the total cost of such
    33  system or components. The exemption provided by this section is inappli-
    34  cable to any structure that satisfies  the  requirements  for  exemption
    35  under section four hundred eighty-three-e of this title.
    36    3. The president of the authority shall provide definitions and guide-
    37  lines  for  the  eligibility  for exemption of the solar and wind energy
    38  equipment and  systems,  [farm  waste  energy  equipment  and  systems,]
    39  micro-hydroelectric equipment and systems, fuel cell electric generating
    40  equipment  and  systems, micro-combined heat and power generating equip-
    41  ment and systems and electric  energy  storage  equipment  and  electric
    42  energy  storage  system described in paragraphs (a), (b), (e), (f), (g),
    43  (h), (i), (j), (k), (l), (m) and (n) of subdivision one of this section.
    44    4. No solar or wind energy system, [farm waste energy system,]  micro-
    45  hydroelectric  energy  system,  fuel  cell  electric  generating system,
    46  micro-combined heat and power generating equipment system,  or  electric
    47  energy  storage  equipment  and  electric energy storage system shall be
    48  entitled to any exemption from taxation under this section  unless  such
    49  system  meets  the  guidelines set by the president of the authority and
    50  all other applicable provisions of law.
    51    5. The exemption granted pursuant to this section shall only be appli-
    52  cable to (a) solar or wind energy systems [or farm waste energy systems]
    53  which are (i) existing or constructed  prior  to  July  first,  nineteen
    54  hundred  eighty-eight  or  (ii) constructed subsequent to January first,
    55  nineteen hundred ninety-one and prior to  January  first,  two  thousand
    56  twenty-five, and (b) micro-hydroelectric energy systems, fuel cell elec-
        S. 3925--A                          3
     1  tric generating systems, micro-combined heat and power generating equip-
     2  ment  systems,  or  electric energy storage equipment or electric energy
     3  storage system which are constructed subsequent to  January  first,  two
     4  thousand eighteen and prior to January first, two thousand twenty-five.
     5    8.  (a)  Notwithstanding  the  provisions  of  subdivision two of this
     6  section, a county, city, town or village may by local law  or  a  school
     7  district, other than a school district to which article fifty-two of the
     8  education  law  applies,  may  by  resolution provide either (i) that no
     9  exemption under this section shall be applicable within its jurisdiction
    10  with respect to any solar or wind energy system [or  farm  waste  energy
    11  system]  which  began construction subsequent to January first, nineteen
    12  hundred ninety-one or the effective date of such local law, ordinance or
    13  resolution, whichever is later, and/or (ii) that no exemption under this
    14  section shall be applicable within its jurisdiction with respect to  any
    15  micro-hydroelectric energy system, fuel cell electric generating system,
    16  micro-combined  heat  and power generating equipment system, or electric
    17  energy storage equipment or electric energy storage  system  constructed
    18  subsequent to January first, two thousand eighteen or the effective date
    19  of  such  local law, ordinance or resolution, whichever is later. A copy
    20  of any such local law or resolution shall be filed with the commissioner
    21  and with the president of the authority.
    22    (b) Construction of a solar or wind energy system  [or  a  farm  waste
    23  energy  system] shall be deemed to have begun upon the full execution of
    24  a contract or interconnection agreement with a utility; provided  howev-
    25  er, that if such contract or interconnection agreement requires a depos-
    26  it  to be made, then construction shall be deemed to have begun when the
    27  contract or interconnection agreement is fully executed and the  deposit
    28  is  made.  The owner or developer of such a system shall provide written
    29  notification to the appropriate local jurisdiction or jurisdictions upon
    30  execution of the contract or the interconnection agreement.
    31    § 5. This act shall take effect immediately and  shall  apply  to  the
    32  taxable year of 2017 and thereafter.