Article XIII: Exemption Opt-Out for Certain Energy Generation and Storage Systems

This article is adopted pursuant authority granted by the following:

Municipal Home Rule Law § 10;

Real Property Tax Law § 487(8)(a)(ii);

The Town of Cicero's inherent police powers; and

The laws of the State of New York.

The purpose of this article is to exercise the opt-out provision of Real Property Tax Law § 487(8)(a)(ii) to opt out of the default tax exemption provided by that section for certain energy generation and storage systems.

§ 190-64 Findings.

The Cicero Town Board hereby finds as follows:

Real Property Tax Law § 487(2) provides that real property including specified energy generation and storage systems "shall be exempt from taxation to the extent of any increase in the value thereof by reason of the inclusion" of such system.

Real Property Tax Law § 487(8)(a) provides that a Town may, by local law, opt out of said tax exemptions.

In October of 2020, pursuant to § 487(8)(a)(i), the Town of Cicero opted out of the exemption as it applied to solar, wind, and farm waste energy systems, but it has thus far not yet opted out of the remaining tax exemptions.

It is necessary, appropriate, and in the best interest of the Town to opt out of the remaining tax exemptions provided by § 487.

§ 190-65 No exemption granted.

No exemption under Real Property Tax Law § 487 shall be applicable within the Town of Cicero with respect to any micro-hydroelectric energy system, fuel cell electric-generating system, micro-combined heat- and power-generating equipment system, electric energy storage equipment or electric energy storage system, or fuel-flexible linear generator electric-generating system constructed subsequent to January 1, 2018, or the effective date of this article, whichever is later.

§ 190-66 Severability.

The provisions of this article are severable and if any provision, clause, sentence, subsection, word, or part thereof is held illegal, invalid, unconstitutional, or inapplicable to any person or circumstance, such illegality, invalidity, unconstitutionality, or inapplicability shall not affect or impair any of the remaining provisions, clauses, sentences, subsections, words, or parts of this article or their application to other persons or circumstances. It is hereby declared to be the legislative intent that this article would have been adopted if such illegal, invalid, or unconstitutional provision, clause, sentence, subsection, word, or part had not been included therein, and as if such person or circumstance, to which the article or part thereof is held inapplicable, had been specifically exempt therefrom.

§ 190-67 When effective.

This article shall take effect immediately upon filing with the New York State Secretary of State pursuant to § 27 of the Municipal Home Rule Law.