S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10410
 
                           I N  A S S E M B L Y
 
                              April 19, 2018
                                ___________
 
 Introduced by M. of A. CARROLL, ENGLEBRIGHT -- read once and referred to
   the Committee on Real Property Taxation
 
 AN  ACT  to  amend the real property tax law, in relation to providing a
   tax abatement for electric energy storage equipment
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  The  title  heading of title 4-c of article 4 of the real
 property tax law, as added by chapter  473  of  the  laws  of  2008,  is
 amended to read as follows:
       SOLAR ELECTRIC GENERATING SYSTEM AND ELECTRIC ENERGY STORAGE
      EQUIPMENT TAX ABATEMENT FOR CERTAIN PROPERTIES IN A CITY OF ONE
                          MILLION OR MORE PERSONS
   § 2. Subdivisions 2 and 8 of section 499-aaaa of the real property tax
 law,  as added by chapter 473 of the laws of 2008, are amended and a new
 subdivision 11 is added to read as follows:
   2. "Application for tax abatement" shall mean  an  application  for  a
 solar  electric  generating  system OR ELECTRIC ENERGY STORAGE EQUIPMENT
 tax abatement pursuant to section four hundred ninety-nine-cccc of  this
 title.
   8.  "Eligible  solar  electric  generating  system  expenditures"  AND
 "ELIGIBLE ELECTRIC ENERGY STORAGE  EQUIPMENT  EXPENDITURES"  shall  mean
 reasonable expenditures for materials, labor costs properly allocable to
 on-site  preparation,  assembly and original installation, architectural
 and engineering services, and designs and plans directly related to  the
 construction  or  installation  of a solar electric generating system OR
 ELECTRIC ENERGY STORAGE EQUIPMENT installed in connection with an eligi-
 ble building. Such eligible expenditures shall not include  interest  or
 other  finance  charges,  or  any expenditures incurred using a federal,
 state or local grant.
   11. "ELECTRIC ENERGY STORAGE EQUIPMENT" MEANS A  SET  OF  TECHNOLOGIES
 CAPABLE OF STORING ELECTRIC ENERGY AND RELEASING THAT ENERGY AS ELECTRIC
 POWER  AT  A  LATER TIME. ELECTRIC ENERGY STORAGE TECHNOLOGIES MAY STORE
 ENERGY AS POTENTIAL, KINETIC, CHEMICAL OR THERMAL  ENERGY  THAT  CAN  BE
 RELEASED AS ELECTRIC POWER, AND INCLUDE, BUT ARE NOT LIMITED TO, VARIOUS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD15309-03-8

 A. 10410                            2
 
 TYPES  OF  BATTERIES,  FLYWHEELS, ELECTROCHEMICAL CAPACITORS, COMPRESSED
 AIR STORAGE AND THERMAL STORAGE DEVICES.
   §  3.  Paragraphs  (c) and (d) of subdivision 1 of section 499-bbbb of
 the real property tax law, paragraph (c) as amended by  chapter  396  of
 the laws of 2014 and paragraph (d) as amended by chapter 393 of the laws
 of  2016,  are  amended  and  a  new  paragraph  (e) is added to read as
 follows:
   (c) if the solar electric generating system is placed in service on or
 after January first, two thousand thirteen, and  before  January  first,
 two  thousand  fourteen, for each year of the compliance period such tax
 abatement shall be the lesser of (i)  two  and  five-tenths  percent  of
 eligible  solar electric generating system expenditures, (ii) the amount
 of taxes payable in such tax year,  or  (iii)  sixty-two  thousand  five
 hundred dollars[.]; OR
   (d) if the solar electric generating system is placed in service on or
 after  January  first,  two thousand fourteen, and before January first,
 two thousand nineteen, for each year of the compliance period  such  tax
 abatement  shall  be  the  lesser  of (i) five percent of eligible solar
 electric generating system expenditures, (ii) the amount of taxes  paya-
 ble  in  such  tax  year,  or  (iii)  sixty-two  thousand  five  hundred
 dollars[.]; OR
   (E) IF ELECTRIC ENERGY STORAGE EQUIPMENT IS PLACED IN  SERVICE  ON  OR
 AFTER  JANUARY  FIRST,  TWO THOUSAND NINETEEN, AND BEFORE JANUARY FIRST,
 TWO THOUSAND TWENTY-ONE, FOR EACH YEAR OF THE COMPLIANCE PERIOD SUCH TAX
 ABATEMENT SHALL BE THE LESSER OF (I) TEN PERCENT  OF  ELIGIBLE  ELECTRIC
 ENERGY  STORAGE EQUIPMENT EXPENDITURES, (II) THE AMOUNT OF TAXES PAYABLE
 IN SUCH TAX YEAR, OR (III) SIXTY-TWO THOUSAND FIVE HUNDRED DOLLARS.
   § 4. Subdivisions 1 and 3 of section 499-cccc of the real property tax
 law, subdivision 1 as amended by chapter 393 of the  laws  of  2016  and
 subdivision  3  as added by chapter 473 of the laws of 2008, are amended
 to read as follows:
   1. To obtain a tax abatement pursuant to this title, an applicant must
 file an application for tax abatement, which may be filed  on  or  after
 January  first, two thousand nine, and on or before March fifteenth, two
 thousand [nineteen] TWENTY-ONE.
   3. Such application shall contain the following:
   (a) The name and address of the applicant  and  the  location  of  the
 solar  electric  generating system OR THE ELECTRIC ENERGY STORAGE EQUIP-
 MENT.
   (b) Proof that the applicant  received  all  required  certifications,
 permits  and  other approvals to construct the solar electric generating
 system OR THE ELECTRIC ENERGY STORAGE EQUIPMENT.
   (c) Certifications in a form prescribed by a designated  agency,  from
 an  architect, engineer or other certified or licensed professional whom
 a designated agency designates by rule, that (i) a solar electric gener-
 ating system OR ELECTRIC ENERGY STORAGE EQUIPMENT  has  been  placed  in
 service  in connection with an eligible building in accordance with this
 title, the rules promulgated hereunder, and local construction and  fire
 codes,  and  (ii)  if  the  solar electric generating system OR ELECTRIC
 ENERGY STORAGE EQUIPMENT has been placed on the roof of  a  building  or
 other  structure,  that  a structural analysis has been performed estab-
 lishing that such building or structure can sustain  the  load  of  such
 solar  electric  generating system OR ELECTRIC ENERGY STORAGE EQUIPMENT.
 All certifications required by this title or the rules promulgated here-
 under shall set forth the specific findings upon which the certification
 is based, and shall  include  information  sufficient  to  identify  the

 A. 10410                            3
 
 eligible  building,  the certifying engineer, architect or other profes-
 sional, and such other information as may be prescribed by a  designated
 agency.
   (d)  An  agreement  to  permit  a designated agency or its designee to
 inspect the solar electric generating system OR ELECTRIC ENERGY  STORAGE
 EQUIPMENT  and  any  related  structures  and  equipment upon reasonable
 notice.
   (e) Any other information or certifications required by  a  designated
 agency pursuant to this title and the rules promulgated hereunder.
   §  5.  Subdivision 1 of section 499-dddd of the real property tax law,
 as added by chapter 473 of the laws of  2008,  is  amended  to  read  as
 follows:
   1.  continuing compliance during the compliance period with all appli-
 cable  provisions  of  law,  including  without  limitation  the   local
 construction  and  fire codes, maintaining the solar electric generating
 system OR ELECTRIC ENERGY STORAGE EQUIPMENT in such  a  manner  that  it
 continuously  constitutes a solar electric generating system OR ELECTRIC
 ENERGY STORAGE EQUIPMENT within the meaning of this title and the  rules
 promulgated  hereunder, and permitting a designated agency or its desig-
 nee to inspect the solar electric generating system OR  ELECTRIC  ENERGY
 STORAGE  EQUIPMENT and any related structures and equipment upon reason-
 able notice; and
   § 6. Paragraphs (c) and (d) of subdivision 1 of  section  499-eeee  of
 the  real property tax law, as added by chapter 473 of the laws of 2008,
 are amended to read as follows:
   (c) the solar electric generating system OR  ELECTRIC  ENERGY  STORAGE
 EQUIPMENT  for  which a tax abatement was granted has at any time during
 the compliance period failed to meet any requirement for a  solar  elec-
 tric  generating system OR ELECTRIC ENERGY STORAGE EQUIPMENT pursuant to
 this title or any rule promulgated hereunder;
   (d) the solar electric generating system OR  ELECTRIC  ENERGY  STORAGE
 EQUIPMENT  has  become  a  fire  or safety hazard at any time during the
 compliance period; or
   § 7. Paragraphs (b), (c) and (d) of subdivision 2 of section  499-ffff
 of  the  real  property  tax law, as added by chapter 473 of the laws of
 2008, are amended to read as follows:
   (b) to inspect solar electric generating systems  OR  ELECTRIC  ENERGY
 STORAGE EQUIPMENT and any related structures and equipment;
   (c)  to  establish  permit  or certification requirements to determine
 when the solar electric generating system  OR  ELECTRIC  ENERGY  STORAGE
 EQUIPMENT has been placed in service, such as certification by an archi-
 tect, engineer or other certified or licensed professional whom a desig-
 nated agency designates by rule;
   (d) to establish guidance and procedures for determining or certifying
 eligible  solar  electric  generating  system OR ELECTRIC ENERGY STORAGE
 EQUIPMENT expenditures;
   § 8. This act shall take effect immediately.