[Adopted 3-7-2018 by L.L.
No. 3-2018]
A.
The New York State Legislature passed RPTL § 487, which
exempts from taxation certain solar, wind and farm waste energy systems.
Thereafter, said legislation was amended by Chapter 336 of the Laws
of 2017 to expand the tax exemption to include additional energy systems
such as micro-hydroelectric energy systems, fuel cell electric generating
systems, micro-combined heat and power-generating systems and electric
energy storage systems, all as are more fully stated in said legislation.
B.
While the Town Board of the Town of Marcellus desires to encourage
residents and businesses to utilize these modern and alternative forms
of energy systems, the Board similarly does not desire to undermine
or adversely affect the tax revenues that may result from increased
assessments as a result of these improvements.
RPTL § 487(8) states that a Town by local law may
provide that no exemption under the said legislation shall be applicable
within its jurisdiction with respect to any energy system covered
by said legislation which began construction upon the effective date
of the local law.
The Town of Marcellus, by way of this article, does "opt out"
of the provisions of RPTL § 487, including the amendment
and/or expansion thereof provided by Chapter 336 of the Laws of 2017,
such that no tax exemption shall be applicable within the Town of
Marcellus with respect to any of the following:
A.
Solar energy system;
B.
Wind energy system;
C.
Farm waste energy system;
D.
Micro-hydroelectric energy system;
E.
Fuel cell electric-generating systems;
F.
Micro-combined heat- and power-generating systems;
G.
Electric energy storage systems;
H.
Any other energy system intended to be covered by or apply to RPTL
§ 487 or by Chapter 336 of the Laws of 2017 or any amendment,
alteration or expansion thereto, provided the construction of the
above energy system began on or after the effective date of this article.
If the provisions of any section, subsection, paragraph, sentence,
subdivision, clause, phrase or provision of this article shall be,
for any reason, held or adjudged invalid or unconstitutional by a
court of competent jurisdiction, such order or judgment shall not
affect or invalidate the validity and enforceability of the remainder
of any section, subsection, paragraph, sentence, subdivision, clause,
phrase or provision of this article.
