Town of Naples, NY Article V Opting Out of Energy System Real Property Tax Assessment Exemptions

[Adopted 3-6-2018 by L.L. No. 5-2018]

§ 120-12 Short title.

This article shall hereafter be known as the "Town of Naples Energy System Real Property Tax Assessment Exemption Opting Out Law of 2018."

§ 120-13 Legislative intent.

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.

§ 120-14 Legislative authority.

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.

§ 120-15 Exemption not permitted.

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[1] and shall pertain to all types of energy system exemptions pursuant to said § 487.

[1] Editor's Note: See Art. IV, Opting Out of Exemption for Solar and Wind Energy.

§ 120-16 When effective.

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.