[Adopted 5-19-2016 by L.L. No. 3-2016; amended in its entirety 5-21-2020 by L.L. No. 1-2020]
Section 487 of the state Real Property Tax Law grants a fifteen-year exemption from real property taxation on the increase in assessed value attributable to the construction or installation of qualifying solar or wind energy systems, farm waste energy systems, micro-hydroelectric energy systems, fuel cell electric generating systems, micro-combined heat and power generating equipment systems, electric energy storage equipment and electric energy storage systems, and fuel-flexible linear generator electric generating systems. Real Property Tax Law § 487 also authorizes a municipality to opt out of granting that property tax exemption by adoption of a local law. The Town of Crawford is substantially a residential community, and the Town Board seeks to promote appropriate business development. However, since the Town is substantially residential, the Town Board seeks to protect the Town's tax base by adoption of this article, which requires that solar energy systems, wind energy systems, farm waste energy systems, micro-hydroelectric energy systems, fuel cell electric generating systems, micro-combined heat and power generating equipment systems, electric energy storage equipment and electric energy storage systems, and fuel-flexible linear generator electric generating systems are subject to the payment of Town taxes.
A. 
Notwithstanding the provisions of Subdivision 2 of Real Property Tax Law § 487, no real property tax exemption of Town taxes shall be granted to solar energy systems, wind energy systems or farm waste energy systems which began construction after June 8, 2016.
B. 
Notwithstanding the provisions of Subdivision 2 of Real Property Tax Law § 487, no real property tax exemption of Town taxes shall be granted to micro-hydroelectric energy systems, fuel cell electric generating systems, micro-combined heat and power generating equipment systems, electric energy storage equipment and electric energy storage systems or fuel-flexible linear generator electric generating systems which were constructed after the effective date of this article.