Town of Bethel, NY
Sullivan County
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[Adopted 2-22-2017 by L.L. No. 1-2017]
Section 487 of the Real Property Tax Law provides for a real property tax exemption for a solar or wind energy system or a farm waste energy system in accordance with the provisions of said § 487 to the extent of any increase in value of said real property due to the improvement thereof by such systems.
The terms "solar energy system," "roof-mounted solar energy system," "small-scale ground-mounted solar energy system" and "large-scale ground-mounted solar energy system" shall have the same meanings respectively as set forth at Town Code § 345-39C.
An owner of real property upon which is constructed a solar energy system which has been approved in accordance with Town Code § 345-39 and complies with the provisions of Real Property Tax Law § 487, is entitled to the fifteen-year tax exemption provided by § 487, Subdivision 2, of the Real Property Tax Law.
In accordance with § 487(9) of the Real Property Tax Law, an owner of real property upon which a large-scale ground-mounted solar energy system is to be constructed must enter into an agreement to make payments in lieu of taxes ("PILOT agreement"). Such contract may require annual payments in an amount not to exceed the amounts which would otherwise be payable but for the exemption under Real Property Tax Law § 487(2).
[Amended 2-14-2018 by L.L. No. 1-2018[1]]
Editor's Note: This local law also repealed former Subsection B, which limited the PILOT agreement to a period of 15 years, and former Subsection C, which required that notice be given to the Town Supervisor that an application to construct a large-scale ground-mounted solar energy system had been filed and that the owner was ready to enter into a PILOT agreement with the Town, were repealed 2-14-2018 by L.L. No. 1-2018.
In the event that the parties are unable to agree on the terms and conditions of a PILOT agreement, then the Town may provide notice to the Town Planning Board that, in the absence of a PILOT agreement, approval for the construction of a large-scale ground-mounted solar energy system shall not be granted.