[Adopted 4-12-2017 by L.L. No. 5-2017]
This article shall be entitled “Solar and Wind Energy
Systems and Farm Energy Systems Tax Exemption Opt-Out Law of the Town
of Perinton.”
This article is enacted pursuant to the authority contained
in Real Property Tax Law § 487.
[Amended 7-10-2019 by L.L. No. 6-2019]
A.
The Town of Perinton opts out of the tax exemptions provided by § 487
of the Real Property Tax Law for solar or wind energy systems or farm
waste energy systems constructed after the effective date of this
article.
B.
Pursuant to § 487(8)(a)(ii) of the New York State Real
Property Tax Law, as most recently amended by Chapter 325 of the laws
of 2018, the Town of Perinton, by this section, provides that the
tax exemption under Real Property Tax Law § 487 shall not
be applicable to Town taxes with respect to any micro-hydroelectric
energy system, fuel cell electric generating system, micro-combined
heat and power generating equipment system, electric energy storage
equipment or electric energy storage system, or fuel-flexible linear
generator electric generating system constructed subsequent to the
effective date of this section.
This article shall take effect immediately upon filing in the
office of the Secretary of State, the New York State Department of
Taxation and Finance and the New York State Energy Research and Development
Authority.
