A.
The Town of Hyde Park enacted Local Law No. 11 of the year 2016 entitled: "A Local Law Amending the Town Code to Establish a New Chapter 130 entitled 'Solar Energy Systems and Facilities' and to Amend the Schedule of Use Regulations to Provide for those Facilities," upon a finding that it is in the public interest to provide for and encourage renewable energy systems and a sustainable quality of life, and to facilitate the development and operation of renewable energy systems based upon sunlight while minimizing the adverse impacts of neighboring properties so as to protect the public health, safety and welfare.
B.
Section 487(2) of the Real Property Tax Law (RPTL) provides, in relevant part, that real property which includes a solar energy system in accordance with the provisions of said section, shall be exempt from taxation to the extent of any increase in the value thereof by reason of the inclusion of such solar system for a period of 15 years. RPTL § 487(6) provides, in relevant part, that such exemption shall be granted only upon the application by the owner of real property on a form prescribed and made available by the Commissioner in cooperation with the New York State Energy Research and Development Authority.
C.
RPTL § 487(8)(a) provides, in relevant part, that a Town may by resolution or local law provide that no exemption under this section of the law shall be applicable within its jurisdiction with respect to any solar energy system which began construction subsequent to January 1, 1991, or the effective date of such local law, ordinance or resolution, whichever is later. The Town of Hyde Park has not, to date, adopted such a local law, or resolution. RPTL § 487(9)(a) provides, in relevant part, that a Town which has not acted to remove the exemption under said section may require the owner of a property which includes a solar system which meets the requirement of RPT § 487 to enter into a Contract for Payments in Lieu of Taxes (PILOT). Said section also provides, in relevant part, that such contract may require payment of annual amounts in amounts not to exceed the amounts which would otherwise be payable but for the exemption under this section. In addition, RPTL § 487(9)(a) provides that if the owner or developer of such a system provides written notification to the Town Assessor of its intent to construct such a system, then in order to require the owner or developer of such system to enter into a contract for payments in lieu of taxes (PILOT), such taxing jurisdiction must notify such owner or developer of its intent to require contract for payment in lieu of taxes within 60 days of receiving the written notification. The Town Board has determined that it would be in the best interests of the Town and its citizens to require the owner of a property which includes a "solar farm," as that term is defined in Chapter 130 of the Town Code, and permitted pursuant to the provisions of § 130-8 of the Town Code, to enter into such a PILOT agreement.