Town of Lyons, NY
Wayne County
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Effective January 1, 2018, Real Property Tax Law § 487 provides a real property tax exemption for certain micro-hydroelectric energy systems, fuel cell electric generating systems, micro-combined heat and power generating equipment systems, and electric energy storage equipment or electric energy storage systems, defined therein as follows.
As used in this article, the following terms shall have the meanings indicated:
ELECTRIC ENERGY STORAGE EQUIPMENT
A set of technologies capable of storing electric energy and releasing that energy as electric power at a later time. Electric energy storage technologies may store energy as potential, kinetic, chemical or thermal energy which can be released as electric power and include, but are not limited to, various types of batteries, flywheels, electrochemical capacitors, compressed air storage and thermal storage devices.
ELECTRIC ENERGY STORAGE SYSTEM
An arrangement or combination of equipment designed to store electrical energy in electric energy storage equipment and release electric power at a later time.
FUEL CELL ELECTRIC GENERATING EQUIPMENT
A solid oxide, molten carbonate, proton exchange membrane or phosphoric acid fuel cell with a combined rated capacity of not more than 2,000 kilowatts. It does not include insulated glazing or insulation to the extent that such materials exceed the energy efficiency standards established by law.
FUEL CELL ELECTRIC GENERATING SYSTEM
An arrangement or combination of equipment designed to produce electrical energy through reaction of chemicals, including but not limited to hydrogen, oxygen, methane and natural gas.
MICRO-COMBINED HEAT AND POWER GENERATING EQUIPMENT
An integrated, cogenerating building heating and electrical power generation system, owned, leased or operated by a residential customer, located at such customer's premises, operating on any fuel and of any applicable engine, fuel cell or other technology with a rated capacity of at least one kilowatt and not more than 10 kilowatts electric and any thermal output that has a design total fuel use efficiency in the production of heat and electricity of not less than 80%, and annually produces at least 2,000 kilowatt hours of useful energy in the form of electricity that may work in combination with supplemental or parallel conventional heating systems, that is manufactured, installed and operated in accordance with applicable government and industry standards, that is connected to the electric system and operated in conjunction with an electric corporation's transmission and distribution facilities. It does not include pipes, controls, insulation or other equipment which is part of the normal heating, cooling, or insulation system of a building. It does not include insulated glazing or insulation to the extent that such materials exceed the energy efficiency standards established by law.
MICRO-COMBINED HEAT AND POWER GENERATING EQUIPMENT SYSTEM
An arrangement or combination of equipment designed to produce electrical energy and heat for a residential customer on such customer's premises.
MICRO-HYDROELECTRIC ENERGY EQUIPMENT
Any energy storage device, penstock, turbine, generator and other materials, hardware and equipment necessary to the process by which the flow of stream or river water or water from other water bodies is 1) converted into electrical energy; 2) protected from unnecessary dissipation; and 3) 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 not include insulated glazing or insulation to the extent that such materials exceed the energy efficiency standards established by law.
MICRO-HYDROELECTRIC ENERGY SYSTEM
An arrangement or combination of micro-hydroelectric energy equipment designed to provide electrical energy by the use of flowing water. 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 not include insulated glazing or insulation to the extent that such materials exceed the energy efficiency standards established by law.
No exemption under New York State Real Property Tax Law § 487 shall be applicable within the Town of Lyons with respect to any micro-hydroelectric energy system, fuel cell electric generating system, micro-combined heat and power generating equipment system, or electric energy storage equipment or electric energy storage system constructed subsequent to or 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).