S T A T E O F N E W Y O R K
________________________________________________________________________
8971
I N S E N A T E
June 8, 2018
___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
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
S. 8971 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
S. 8971 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.
