[Adopted 10-18-2021 by L.L. No. 5-2021]
As used in this article, the following terms shall have the
meanings indicated:
The payment due under a PILOT agreement entered into pursuant
to Real Property Tax Law § 487(9).
January 1 of each year.
The owner of the property on which a solar energy system
is located or installed, or their lessee, licensee or other person
authorized to install and operate a solar energy system on the property.
A.
PILOT required.
(1)
The owner of a property on which a solar energy system is located
or installed (including any improvement, reconstruction, or replacement
thereof), shall enter into a PILOT agreement with the Town of Deerpark
consistent with the terms of this article, except for residential
solar energy systems and solar energy systems that do not seek or
qualify for an exemption from real property taxes pursuant to Real
Property Tax Law § 487(4).
(2)
The lessee or licensee of any owner of a property required to enter
into a PILOT agreement by this section, which owns or controls the
solar energy system, may enter into the PILOT agreement on behalf
of the owner of the property.
(3)
Upon receipt of a complete application by the Planning Board from
an owner or other person of intent to install a solar energy system,
the Planning Board/Assessor's Office shall immediately, but in
no case more than 60 days after receipt of the application, notify
the owner or other person of the mandatory requirement for a PILOT
agreement pursuant to the terms of this article.
(4)
Nothing in this article shall exempt an applicant from any requirement
for compliance with state and local codes for the installation of
any solar energy equipment or a solar energy system, or authorize
the installation of any solar energy equipment or a solar energy system
without separate approval from the appropriate boards/agencies within
the Town. All solar energy systems must file a real property tax exemption
application pursuant to Real Property Tax Law § 487 to receive
a tax exemption.
B.
Contents of PILOT agreements. Each PILOT agreement entered into shall
include, at a minimum:
(1)
Name and contact information of the owner or other party authorized
to act upon behalf of the owner of the solar energy system.
(2)
The SBL number for each parcel or portion of a parcel on which the
solar energy system will be located.
(3)
A requirement for 15 successive annual payments, to be paid commencing
on the first annual payment date after the effective date of the real
property tax exemption granted pursuant to Real Property Tax Law § 487.
(4)
The capacity of the solar energy system, and a provision that if
the capacity is increased or decreased as a result of a system upgrade,
replacement, partial removal or retirement of solar energy equipment,
the annual payments shall be increased or decreased on a pro rata
basis for the remaining years of the agreement.
(5)
That the parties agree that under the authority of Real Property
Tax Law § 487, the solar energy system, only, shall be considered
exempt from real property taxes for the fifteen-year life of the PILOT
agreement and that the subject property remains, nonetheless, taxable.
(6)
That the PILOT agreement may not be assigned without the prior written
consent of the Town of Deerpark, which consent may not be unreasonably
withheld.
(7)
That a notice of this agreement may be recorded by the owner at its
expense, and that the Town of Deerpark shall cooperate in the execution
of any notices or assignments with the owner and its successors.
(8)
That if the annual payment is not paid when due, and upon failure
to cure within 30 days, the Town of Deerpark may cancel the PILOT
agreement without notice to the owner, and the solar energy system
shall thereafter be subject to taxation at its full assessed value.
Should any provision of this article be declared by the courts
to be unconstitutional or invalid, such decision shall not affect
the validity of this article as a whole or any part thereof other
than the part so decided to be unconstitutional or invalid.
