[Adopted 5-14-2018 by L.L. No. 1-2018]
[Amended 1-13-2020 by L.L. No. 1-2020]
It is the Town Board of the Town of Fort Edward's intent to
remove the exemption from Town taxation contained in New York State
Real Property Tax Law (RPTL) § 487 for any solar or wind
energy system, microhydroelectric energy system, fuel cell electric
generating system, microcombined heat and power generating equipment
system, or electric energy storage equipment or electric energy storage
system.
[Amended 1-13-2020 by L.L. No. 1-2020]
The authority for this article is Real Property Tax Law § 487(8)(a)
which provides that a county, city, town or village may by local law
or a school district, other than a school district to which Article
52 of the Education Law applies, may by resolution provide that no
exemption under this section shall be applicable within its jurisdiction
with respect to any solar or wind energy system which began construction
subsequent to January 1, 1991, or the effective date of such local
law, ordinance, or resolution, whichever is later, and/or microhydroelectric
energy system, fuel cell electric generating system, microcombined
heat and power generating equipment system, or electric energy storage
equipment or electric energy storage system constructed subsequent
to January 1, 2018, or the effective date of such local law, ordinance
or resolution, whichever is later.
[Amended 1-13-2020 by L.L. No. 1-2020]
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 or wind energy system which began construction subsequent to
January 1, 1991, or the effective date of such local law, ordinance,
or resolution, whichever is later, and/or microhydroelectric energy
system, fuel cell electric generating system, microcombined heat and
power generating equipment system, or electric energy storage equipment
or electric energy storage system constructed subsequent to January
1, 2018, or the effective date of such local law, ordinance or resolution,
whichever is later.
If any provision of this article or the application thereof
to any person or circumstance shall be held invalid, the remainder
of this article and the application of such provision to other persons
or circumstances shall not be affected thereby.
In addition to filing with the Secretary of State, this article
shall be filed with the Office of Real Property Services, and an additional
copy shall be provided to the President of the New York State Energy
Research and Development Authority (NYSERDA).
This article shall take effect upon filing in the office of
the Secretary of New York State.
