This article shall hereafter be known as the "Town of Naples
Energy System Real Property Tax Assessment Exemption Opting Out Law
of 2018."
The purpose of this article is to enable the Town of Naples
to opt out of all energy system real property tax assessment exemptions
afforded pursuant to RPTL § 487. It is the further intent
by the adoption hereof to include all the types of applicable energy
systems pursuant to RPTL § 487 in that opting out.
This article is enacted pursuant to the authority granted by
Subdivision 8 of § 487 of the Real Property Tax Law of the
State of New York, as well as the Municipal Home Rule Law (MHRL) of
the State of New York, with the procedural provisions of the MHRL
controlling.
The Town of Naples shall not permit any exemption within its
jurisdiction pursuant to § 487 of the Real Property Tax
Law of the State of New York with respect to any energy system constructed
or installed subsequent to the effective date hereof. This article
further ratifies and affirms the effectiveness of Local Law No. 1
of 1997 and shall pertain to all types of energy system exemptions
pursuant to said § 487.
This article shall take effect subsequent to having been duly
adopted by the Town Board of the Town of Naples and it having been
filed with the Secretary of State of the State of New York.