[Added 5-16-2023 by L.L. No. 5-2023[1]]
[1]
Editor's Note: This local law also repealed former Art. III, Solar Energy System PILOT.
This article is adopted to ensure that the benefits of the community's alternate energy resources are available to the entire community, by promoting the installation of solar and other alternate-energy-generating equipment through a payment in lieu of taxes (PILOT) program.
This article is adopted under the authority granted by:
A. 
Article IX of the New York State Constitution, § 2(c)(8);
B. 
New York Statute of Local Governments, § 10, Subdivision 5.
C. 
New York Municipal Home Rule Law, § 10, Subdivision 1(i) and (ii) and § 10(1)(a)(8) Subdivision 1a(8); and
D. 
New York Real Property Tax Law § 487, Subdivision 9.
For the purpose of this article, the following terms shall be defined as follows:
ALTERNATE ENERGY SYSTEM
Any energy-generating or energy-storage system, or any other equipment or system, that may meet the requirements for a New York State tax exemption under Real Property Tax Law § 487.
ANNUAL PAYMENT
The payment due under a PILOT agreement entered into pursuant to Real Property Tax Law § 487, Subdivision 9.
ANNUAL PAYMENT DATE
June 1 of each year.
CAPACITY
The manufacturer's nameplate capacity of the solar energy system as measured in kilowatts (kW) or megawatts (MW) AC.
OWNER
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.
RESIDENTIAL SOLAR ENERGY SYSTEMS
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 that dwelling.
SOLAR ENERGY EQUIPMENT
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 pipes, controls, insulation or other equipment which is 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.
SOLAR ENERGY SYSTEM
An arrangement or combination of solar energy equipment on the entire property 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. For the purpose of calculating capacity, "solar energy system" shall include the aggregate of all solar energy equipment and solar energy systems on the property.
A. 
The owner of a property on which an alternate energy system is located or installed (including any improvement, reconstruction, or replacement thereof), shall enter into a PILOT agreement with the Village consistent with the terms of this article, except for:
(1) 
Single-family residential solar energy systems.
(2) 
Solar energy systems with a capacity less than one MW.
(3) 
Alternate energy systems that do not seek or qualify for an exemption from, or reduction of, real property taxes pursuant to any applicable law, including, but not limited to, Real Property Tax Law § 487, Subdivision 4.
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 alternate energy system, may enter into the PILOT agreement on behalf of the owner of the property, with proof of the owner's authorization in a form acceptable to the Building Inspector.
C. 
Upon receipt of any notification from an owner or other person of intent to install an alternate energy system that is not exempt from the provisions of this article pursuant to § 178-20A, the Building Inspector shall promptly, but in no case more than 60 days after receipt of the notification, notify the owner or other person of the mandatory requirement for a PILOT agreement pursuant to the terms of this article.
D. 
Nothing in this article shall exempt any requirement for compliance with state and local codes for the installation of any solar energy equipment, solar energy system, or any other alternate energy system, including other articles of this Chapter 178, Solar and Alternative Energy, nor authorize the installation of any solar energy equipment, solar energy system, or any alternate energy system. All alternate energy systems must file a real property tax exemption application pursuant to Real Property Tax Law § 487 to receive a tax exemption.
E. 
In the event the solar energy system is initially under the one MW threshold for a PILOT agreement, but due to subsequent improvements and/or additions of solar energy equipment on the property the solar energy system(s) on the entire property in the aggregate then meets the one MW threshold to require a PILOT agreement, the owner shall then be required to enter into a PILOT agreement for those years where the solar energy system(s) would be exempt from real property taxes under Real Property Tax Law § 487 and the capacity of the system meets the one MW threshold. In the event there is more than one solar energy system on the property, the payment amount for each solar energy system will be separately calculated in accordance with § 178-21H.
F. 
This PILOT agreement shall apply only to the additional value that a solar energy system or other alternate energy system contributes to the overall value of the property; it does not exempt property owners with installed renewable energy systems from the property tax due on the underlying value of the unimproved property or structure.
Each PILOT agreement entered into shall include the following:
A. 
Name and contact information of the owner or other party authorized to act upon behalf of the owner of the alternate energy system.
B. 
The SBL number for each parcel or portion of a parcel on which the alternate energy system will be located.
C. 
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.
D. 
The capacity of the solar energy system, and 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.
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.
F. 
That the PILOT agreement may not be assigned without the prior written consent of the Village, 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 Village 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 Village shall cooperate in the execution of any notices or assignments with the owner and its successors.
H. 
Any PILOT agreement related to an alternate energy system shall provide for an initial annual payment to the Village of Briarcliff Manor, typically expressed as an annual dollar amount to be paid per MW of capacity.
I. 
Each subsequent annual payments for any PILOT agreement issued under this Chapter 178 shall escalate by an amount not less than: i) 2% of the prior year's annual payment, or ii) the percent annual increase of the Village general fund expenses over the previous year's general fund expenses, whichever amount shall be greater.
J. 
That if the annual payment is not paid when due, that upon failure to cure within 30 days of notice by the Village, the Village may cancel the PILOT agreement without further notice to the owner, and the solar energy system shall thereafter be subject to taxation at its full assessed value.
The invalidity or unenforceability of any section, subsection, paragraph, sentence, clause, provision, or phrase of the aforementioned sections, as declared by the valid judgment of any court of competent jurisdiction to be unconstitutional, shall not affect the validity or enforceability of any other section, subsection, paragraph, sentence, clause, provision, or phrase, which shall remain in full force and effect.