[Adopted 10-1-2018 by L.L. No. 3-2018]
Real Property Tax Law § 487 provides a real property
tax exemption for certain solar or wind energy systems or farm waste
energy systems, defined therein as follows:
Equipment that generates electric energy from biogas produced
by the anaerobic digestion of agricultural waste, such as livestock
manure, farming waste and food processing wastes with a rated capacity
of not more than 1,000 kilowatts that is:
Manufactured, installed and operated in accordance with applicable
government and industry standards;
Connected to the electric system and operated in conjunction
with an electric corporation's transmission and distribution facilities;
Operated in compliance with the provisions of § 66-j
of the Public Service Law;
Fueled at a minimum of 90% on an annual basis by biogas produced
from the anaerobic digestion of agricultural waste such as livestock
manure materials, crop residues and food processing wastes; and
Fueled by biogas generated by anaerobic digestion with at least
50% by weight of its feedstock being livestock manure materials on
an annual basis.
An arrangement or combination of farm waste electric-generating
equipment or other materials, hardware or equipment necessary to the
process by which agricultural waste biogas is produced, collected,
stored, cleaned, and converted into forms of energy such as thermal,
electrical, mechanical or chemical and by which the biogas and converted
energy are distributed on site. It does not include pipes, controls,
insulation or other equipment which are part of the normal heating,
cooling or insulation system of a building.
Collectors, controls, energy storage devices, heat pumps
and pumps, heat exchangers, windmills, and other materials, hardware
or equipment necessary to the process by which solar radiation or
wind is collected; converted into another form of energy such as thermal,
electrical, mechanical or chemical; stored; protected from unnecessary
dissipation; and distributed. It does not include pipes, controls,
insulation or other equipment which are part of the normal heating,
cooling, or insulation system of a building. It does include insulated
glazing or insulation to the extent that such materials exceed the
energy efficiency standards required by law.
An arrangement or combination of solar or wind energy equipment
designed to provide heating, cooling, hot water, or mechanical, chemical,
or electrical energy by the collection of solar or wind energy and
its conversion, storage, protection and distribution.
No exemption under New York State Real Property Tax Law § 487
shall be applicable within the Town of Macedon with respect to any
solar or wind energy system or farm waste energy system which began
construction subsequent to the effective date of this article.
A copy of this article shall be filed with the New York State
Commissioner of Taxation and Finance and with the President of the
New York State Energy Research and Development Authority, as required
under New York State Real Property Tax Law § 487, Subdivision
8(a).
