Town of Clay, NY
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2023-12-04
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Part II, General Legislation
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Chapter 205 Taxation
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Article X Opt Out of Solar and Wind Energy Systems Exemptions
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Appearance Tickets
- Ch 14 Departments
- Ch 19 Elections
- Ch 22 Ethics
- Ch 48 Records
- Ch 64 Zoning Board of Appeals
- Part II, General Legislation
- Ch 68 Adult Uses
- Ch 69 Animals
- Ch 74 Bingo
- Ch 78 Brush, Grass, Rubbish and Weeds
- Ch 80 Building Code Administration
- Ch 81 (Reserved)
- Ch 84 Buildings, Numbering of
- Ch 86 Buildings, Unsafe
- Ch 90 Constable, Town
- Ch 97 Environmental Quality Review
- Ch 100 Excavations
- Ch 105 Fees
- Ch 108 Fire Prevention
- Ch 112 Flood Damage Prevention
- Ch 118 Games of Chance
- Ch 121 Gasoline Service Stations
- Ch 126 Green Areas
- Ch 140 Lighting
- Ch 144 Mobile Home Courts
- Ch 152 Noise
- Ch 155 Notification of Defects
- Ch 163 Parks and Recreation
- Ch 167 Peddling and Soliciting
- Ch 172 Poles and Wires
- Ch 182 Sewage Disposal Systems, Individual
- Ch 185 Sewers
- Ch 186 Storm Sewers
- Ch 191 Snowmobiles
- Ch 194 Solid Waste
- Ch 197 Streets and Sidewalks
- Ch 200 Subdivision of Land
- Ch 205 Taxation
- Ch 205 Art X Opt Out of Solar and Wind Energy Systems Exemptions
- § 205-52 Solar or wind energy system considered real property.
- § 205-53 Purpose.
- § 205-54 Time period and prohibition.
- § 205-55 When effective.
- Ch 211 Traffic and Vehicles
- Ch 216 Vehicles, Abandoned, Junked or Inoperative
- Ch 217 Vehicles for Sale
- Ch 223 Water
- Ch 226 Waterfront Consistency
- Ch 230 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 10-5-2020 by L.L. No. 5-2020]
Pursuant to New York State Real Property Tax Law [§ 102(12)(b)],
a solar or wind energy system is considered "real property" for the
purpose of taxation once it is affixed to real property or a structure.
A local law pursuant to § 487 of the Real Property
Tax Law (RPTL) to "opt out" of allowing real property tax exemptions
pursuant to § 487 of the RPTL and declare improvements related
to solar and wind energy systems fully taxable in the Town of Clay.
Section 487 of the New York State Real Property Tax Law (RPTL)
currently allows owners of real property to apply for and obtain a
fifteen-year exemption from additional property taxation related to
improvements installed or affixed to the property for qualifying solar
or wind energy systems and allows local taxing jurisdictions to "opt
out" and disallow the taxation exemption for solar and wind energy
systems pursuant to § 487 by adopting a local law specifically
doing so.
This article shall take effect immediately upon filing with
the Secretary of State.
