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.