The intent of this article is to allow the Town of Cheektowaga to opt out of certain energy systems real property tax exemptions pursuant to Real Property Tax Law § 487.
[Adopted 5-13-2025 by L.L. No. 2-2025]
This article is enacted pursuant to the Real Property Tax Law of the State of New York § 487[8](a), as well as the Municipal Home Rule Law (MHRL), with the procedural provisions of the MHRL controlling.
The Town Board of the Town of Cheektowaga shall not permit any exemption within its jurisdiction pursuant to § 487 of the Real Property Tax Law of the State of New York with respect to any solar, wind energy system, farm waste energy system, 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 the effective date of this article.