It is the intent of this article to remove the exemption from
Town taxation contained in New York State Real Property Tax Law (RPTL)
§ 487 for, inter alia, any solar or wind energy system.
Real Property Tax Law § 487 grants a fifteen-year exemption
from real property taxation on the increase in assessed value attributable
to the construction of said systems. As such, and because the Town
is substantially residential, the Town Board seeks to protect the
Town's tax base by the adoption of this article.
This article is adopted pursuant to Real Property Tax Law § 487(8)(a),
which provides that a county, city, town or village may, by local
law, provide that no exemption under this section shall be applicable
within its jurisdiction.
Pursuant to this article, the exemption provided by Real Property
Tax Law § 487 is hereby removed for the purposes of Town
taxation, and no such exemption shall be granted with respect to any
solar, wind, or other energy system which began construction subsequent
to the date of legislative effect (January 1, 1991) or the effective
date of such article, whichever is later.
Pursuant to 6 NYCRR 617.5(26) and (33), this article is classified
as a Type II action which requires no further review under the State
Environmental Quality Review Act.
If a court of competent jurisdiction determines that any clause,
sentence, paragraph, subdivision, or part of this article or the application
thereof to any person, firm or corporation, or circumstance is invalid
or unconstitutional, the court's order or judgment shall not affect,
impair, or invalidate the remainder of this article, but shall be
confined in its operation to the clause, sentence, paragraph, subdivision,
or part of this article, or in its application to the person, individual,
firm or corporation or circumstance, directly involved in the controversy
in which such judgment or order shall be rendered.
This article shall be effective immediately upon filing with
the Commissioner of the New York State Department of Taxation and
Finance, the President of the New York State Energy Research and Development
Authority, and the Secretary of State as may be necessary.