[Adopted 1-9-2017 by L.L. No. 1-2017]
This article is enacted pursuant to the authority granted in § 487, Subdivision 8 of the Real Property Tax Law of the State of New York which provides that a Town may by local law provide that no exemption under § 487 of the Real Property Tax Law shall be applicable within its jurisdiction.
The real property tax exemption for certain solar or wind energy systems or farm waste energy systems authorized by § 487 of the Real Property Tax Law of the State of New York shall not be applicable within the Town of New Berlin subsequent to the effective date of this article, pursuant to the power authorized by Subdivision 8 of that section.
Notwithstanding the provision above, solar or wind energy systems established solely for the use of a one- or two-family residence on said property shall be exempt from such taxation for the term set forth in § 487 of the Real Property Tax Law.
This article shall take effect immediately upon filing with the Commissioner of the State Board of Equalization and Assessment and the President of the New York State Energy Research and Development Authority and upon filing in the office of the Secretary of State in accordance with § 27 of the Municipal Home Rule Law.