[Added 10-26-2022 by L.L. No. 17-2022]
The Town Board of the Town of Greenburgh finds it in the public interest to adopt this legislation authorized by Article IX of the New York State Constitution, § 2(c)(8); the New York Statute of Local Governments, § 10, Subdivision 5; New York Municipal Home Rule Law § 10 Subdivision 1(i) and (ii) and Subdivision 1a(8), and New York Real Property Tax Law § 487, Subdivision 9, to ensure that the benefits of the community's solar energy resources are available to the entire community by promoting the installation of solar energy generating equipment through a payment-in-lieu-of-taxes (PILOT), granting reduced costs to system developers and providing a revenue stream to the entire community.
This article shall hereafter be known and cited as the "Solar
Energy System PILOT Law for the Town of Greenburgh, Westchester County,
New York."
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, Subdivision 9.
April 1 of each year.
The manufacturer's nameplate capacity of the solar energy
system as measured in kilowatts (kW) or megawatts (MW) AC.
The owner of the property on which a solar energy system
is located or installed, their lessee, licensee or other person authorized
to install and operate a solar energy system on the property.
A solar energy system with a nameplate generating capacity
less than 50 kW AC in size, installed on the roof or the property
of a residential dwelling (including multifamily dwellings), and designed
to serve only that dwelling.
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 is
i) collected, ii) converted into another form of energy such as thermal,
electrical, mechanical or chemical, iii) stored, iv) protected from
unnecessary dissipation and v) distributed. It does not include 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 New York law.
An arrangement or combination of solar energy equipment designed
to provide heating, cooling, hot water, or mechanical, chemical, or
electrical energy by the collection of solar energy and its conversion,
storage, protection and distribution.
A.
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 Greenburgh
consistent with the terms of this article, excepting the following:
B.
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.
C.
It is the Town of Greenburgh's intent that this article codify
the Town of Greenburgh's intent under Real Property Tax Law § 487
Subdivision 9(b), to require a contract for PILOT payments for all
aforementioned solar energy systems and where this article shall be
considered notification to the owners or developers of such intent
to require PILOT agreements. As long as this article remains in effect
for the entire term of 60 days of receiving notification from an owner
or developer, in writing, to the Town of Greenburgh Supervisor of
the intent to construct a solar energy system or of its interconnection
agreement, no further action is required on the part of the Town to
require a PILOT agreement.
D.
Nothing in this article shall exempt 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. All solar
energy systems must file a real property tax exemption application
pursuant to Real Property Tax Law § 487 to receive a tax
exemption on or before the taxable status date.
Each PILOT agreement entered into shall include:
A.
The name and contact information of the owner or other party authorized
to act upon behalf of the owner of the solar energy system.
B.
The Tax ID for each parcel or portion of a parcel on which the solar
energy system will be located.
C.
A requirement, not to exceed 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.
D.
The capacity of the solar energy system and that, if after the commencement
date, the Capacity is increased as a result of the replacement or
upgrade of existing project equipment or property or the addition
of new project equipment or property, the annual payments shall be
increased on a pro rata basis for the remaining years of the agreement.
E.
That the parties agree that, under the authority of Real Property
Tax Law § 487, the solar energy system shall be considered
exempt from real property taxes for the fifteen-year life of the PILOT
agreement. This exemption only pertains to real property taxes, i.e.,
Town, County, and Village, if any, taxes, but will not impact special
ad valorem levies, special assessments, or district charges, which
will continue to be calculated by applying the assessment of the solar
energy system by the then current tax rate or charge for the special
ad valorem levies, special assessments, or special district.
F.
That the PILOT agreement may not be assigned without the prior written
consent of the Town of Greenburgh, which consent may not be unreasonably
withheld if the assignee has agreed, in writing, to accept all obligations
of the owner, except that the owner may, with advance written notice
to the Town of Greenburgh but without prior consent, assign its payment
obligations under the PILOT agreement to an affiliate of the owner
or to any party who has provided or is providing financing to the
owner for or related to the solar energy system and has agreed, in
writing, to accept all payment obligations of the owner.
G.
That a notice of this agreement may be recorded by the owner at its
expense, and that the Town of Greenburgh shall cooperate in the execution
of any notices or assignments with the owner and its successors.
H.
That the annual payment shall be:
(1)
For solar energy systems with a capacity greater than 50 kW.
(2)
Notwithstanding anything to the contrary, the annual payment referenced
herein shall constitute the entire annual PILOT payment due to all
taxing authorities in the jurisdiction and shall be apportioned pursuant
to the applicable tax rates in place at the time of execution of said
PILOT agreement.
(3)
Notwithstanding anything to the contrary within this provision, the
Annual PILOT payment shall not include any special ad valorem levies
and special assessments.
I.
That if the annual payment is not paid when due, that upon failure
to cure within 30 days, the Town of Greenburgh 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
based on a methodology deemed proper in the discretion of the Assessor
of the Town of Greenburgh.
