NY State Assembly Bill 2023-A6113B

Assembly Bill A6113B

Signed By Governor

2023-2024 Legislative Session

Updates and modifies the tax abatements for certain solar and electric storage systems

download bill text pdf

Current Bill Status - Signed by Governor

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Sep 22, 2023	signed chap.485
Sep 19, 2023	delivered to governor
Jun 07, 2023	returned to assembly passed senate 3rd reading cal.1530 substituted for s6640b
May 31, 2023	referred to finance delivered to senate passed assembly
May 30, 2023	ordered to third reading rules cal.375 rules report cal.375 reported reported referred to rules
May 18, 2023	print number 6113b
May 18, 2023	amend and recommit to ways and means
May 16, 2023	reported referred to ways and means
May 10, 2023	print number 6113a
May 10, 2023	amend and recommit to real property taxation
Apr 03, 2023	referred to real property taxation

Votes

- Jun 7, 2023 - Floor Vote
  A6113B
  
  61
  
  Aye
  
  0
  
  Nay
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Floor Vote: Jun 7, 2023
      
      aye (61)
      
      Addabbo Jr.
      
      Ashby
      
      Bailey
      
      Borrello
      
      Breslin
      
      Brisport
      
      Brouk
      
      Canzoneri-Fitzpatrick
      
      Chu
      
      Cleare
      
      Comrie
      
      Fernandez
      
      Gallivan
      
      Gianaris
      
      Gonzalez
      
      Gounardes
      
      Griffo
      
      Harckham
      
      Helming
      
      Hinchey
      
      Hoylman-Sigal
      
      Jackson
      
      Kavanagh
      
      Kennedy
      
      Krueger
      
      Lanza
      
      Liu
      
      Mannion
      
      Martinez
      
      Martins
      
      Mattera
      
      May
      
      Mayer
      
      Murray
      
      Myrie
      
      O'Mara
      
      Oberacker
      
      Ortt
      
      Palumbo
      
      Parker
      
      Persaud
      
      Ramos
      
      Rhoads
      
      Rivera
      
      Rolison
      
      Ryan
      
      Salazar
      
      Sanders Jr.
      
      Scarcella-Spanton
      
      Sepúlveda
      
      Serrano
      
      Skoufis
      
      Stavisky
      
      Stec
      
      Stewart-Cousins
      
      Tedisco
      
      Thomas
      
      Walczyk
      
      Webb
      
      Weber
      
      Weik
      
      excused (2)
      
      Cooney
      
      Felder

Bill Amendments

Original

B (Active)

co-Sponsors

2023-A6113 - Details

See Senate Version of this Bill:: S6640
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§499-aaaa, 499-bbbb & 499-cccc, RPT L

2023-A6113 - Summary

Updates and modifies the tax abatements for certain solar and electric storage systems; grants real property tax abatements for solar parking canopy structures.

2023-A6113 - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6113
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 3, 2023
                                ___________
 
 Introduced  by M. of A. CARROLL -- read once and referred to the Commit-
   tee on Real Property Taxation
 
 AN ACT to amend the real property tax law, in relation to  updating  and
   modifying  the  tax  abatements for certain solar and electric storage
   systems
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivisions  2, 7, and 8 of section 499-aaaa of the real
 property tax law, subdivisions 2 and 8 as amended by chapter 412 of  the
 laws  of  2018  and subdivision 7 as added by chapter 473 of the laws of
 2008, are amended to read as follows:
   2. "Application for tax abatement" shall mean  an  application  for  a
 solar  electric  generating  system  [or] AND/OR electric energy storage
 equipment tax abatement pursuant to section  four  hundred  ninety-nine-
 cccc of this title.
   7. "Eligible building" shall mean a class one, class two or class four
 real property, as defined in subdivision one of section eighteen hundred
 two  of  this  chapter, located within a city having a population of one
 million or more persons. [No building shall be eligible  for  more  than
 one tax abatement pursuant to 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]
 AND/OR electric energy storage equipment installed in connection with an
 eligible building. SOLAR PARKING CANOPY STRUCTURES SHALL BE CONSIDERED A
 SOLAR ELECTRIC GENERATING SYSTEM FOR THE PURPOSES OF  THIS  SUBDIVISION.
 Such  eligible  expenditures shall not include interest or other finance

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10389-01-3
 A. 6113                             2

 
 charges, or any expenditures incurred using a federal,  state  or  local
 grant.
   §  2.  Paragraph  (e) of subdivision 1 of section 499-bbbb of the real
 property tax law, as amended by section 1 of item B of subpart H of part
 XXX of chapter 58 of the laws of 2020, is amended and a new  subdivision
 5 is added to read as follows:
   (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-four,  for each year of the compliance period such
 tax abatement shall be the lesser of (i) ten percent of  eligible  elec-
 tric  energy  storage  equipment  expenditures, (ii) the amount of taxes
 payable in such tax year,  or  (iii)  sixty-two  thousand  five  hundred
 dollars; OR
   (F)  IF  THE  SOLAR  ELECTRIC GENERATING SYSTEM AND/OR ELECTRIC ENERGY
 STORAGE SYSTEM IS PLACED IN SERVICE ON OR AFTER JANUARY FIRST, TWO THOU-
 SAND TWENTY-FOUR, AND BEFORE JANUARY FIRST,  TWO  THOUSAND  THIRTY-FIVE,
 FOR  EACH  YEAR OF THE COMPLIANCE PERIOD SUCH TAX ABATEMENT SHALL BE THE
 LESSER OF (I) SEVEN AND ONE-HALF  PERCENT  OF  ELIGIBLE  SOLAR  ELECTRIC
 GENERATING  SYSTEM  AND/OR  ENERGY STORAGE SYSTEM EXPENDITURES, (II) THE
 AMOUNT OF TAXES PAYABLE IN SUCH TAX YEAR, OR  (III)  SIXTY-TWO  THOUSAND
 FIVE HUNDRED DOLLARS.
   5.  NOTWITHSTANDING  ANY LIMITATIONS OR RESTRICTIONS NOTED WITHIN THIS
 SECTION OR LOCAL LAW OR RESOLUTION, ELIGIBLE BUILDINGS THAT ARE OWNED BY
 A CORPORATION, ASSOCIATION, ORGANIZATION OR TRUST DESCRIBED  IN  SECTION
 501  (C)  (3)  OF  THE UNITED STATES INTERNAL REVENUE CODE, INCORPORATED
 UNDER ARTICLES TWO, FIVE, OR NINE OF THE PRIVATE HOUSING FINANCE LAW, OR
 ARE INCOME-RESTRICTED AFFORDABLE HOUSING PROPERTIES, INCLUDING  BUT  NOT
 LIMITED  TO PROPERTIES WITH REGULATORY AGREEMENTS WITH THE NEW YORK CITY
 DEPARTMENT OF HOUSING PRESERVATION AND DEVELOPMENT, NEW YORK CITY  HOUS-
 ING  DEVELOPMENT  CORPORATION,  NEW YORK STATE DEPARTMENT OF HOUSING AND
 COMMUNITY RENEWAL, OR THE UNITED STATES DEPARTMENT OF HOUSING AND  URBAN
 DEVELOPMENT,  SHALL  BE  ELIGIBLE  FOR  A DIRECT-PAY CREDIT EQUAL TO THE
 MONETARY VALUE OF THE ABATEMENT AS CALCULATED IN PARAGRAPH (F) OF SUBDI-
 VISION ONE OF THIS SECTION. SUCH DIRECT-PAY CREDIT SHALL  BE  ISSUED  TO
 THE  ELIGIBLE BUILDING OWNER BY THE DEPARTMENT OF FINANCE IN THE FORM OF
 A CHECK IRRESPECTIVE OF THE AMOUNT OF TAXES PAYABLE IN SUCH TAX YEAR.
   § 3. Subdivision 1 of section 499-cccc of the real property  tax  law,
 as amended by section 2 of item B of subpart H of part XXX of chapter 58
 of the laws of 2020, is 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 [twenty-four] THIRTY-FIVE.
   § 4. This act shall take effect immediately.

co-Sponsors

2023-A6113A - Details

See Senate Version of this Bill:: S6640
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§499-aaaa, 499-bbbb & 499-cccc, RPT L

2023-A6113A - Summary

Updates and modifies the tax abatements for certain solar and electric storage systems; grants real property tax abatements for solar parking canopy structures.

2023-A6113A - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6113--A
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 3, 2023
                                ___________
 
 Introduced  by  M.  of A. CARROLL, LEVENBERG, COLTON, SIMON -- read once
   and referred to the Committee on Real Property Taxation  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  to amend the real property tax law, in relation to updating and
   modifying the tax abatements for certain solar  and  electric  storage
   systems
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivisions 2, 7, and 8 of section 499-aaaa  of  the  real
 property  tax law, subdivisions 2 and 8 as amended by chapter 412 of the
 laws of 2018 and subdivision 7 as added by chapter 473 of  the  laws  of
 2008, are amended to read as follows:
   2.  "Application  for  tax  abatement" shall mean an application for a
 solar electric generating system [or]  AND/OR  electric  energy  storage
 equipment  tax  abatement  pursuant to section four hundred ninety-nine-
 cccc of this title.
   7. "Eligible building" shall mean a class one, class two or class four
 real property, as defined in subdivision one of section eighteen hundred
 two of this chapter, located within a city having a  population  of  one
 million or more persons. No building shall be eligible for more than one
 tax  abatement  pursuant to this title PRIOR TO JANUARY FIRST, TWO THOU-
 SAND TWENTY-FOUR.
   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]
 AND/OR electric energy storage equipment installed in connection with an
 eligible building. SOLAR PARKING CANOPY STRUCTURES SHALL BE CONSIDERED A

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10389-02-3

 A. 6113--A                          2
 
 SOLAR  ELECTRIC  GENERATING SYSTEM FOR THE PURPOSES OF THIS SUBDIVISION.
 Such eligible expenditures shall not include interest or  other  finance
 charges,  or  any  expenditures incurred using a federal, state or local
 grant.
   §  2.  Paragraph  (e) of subdivision 1 of section 499-bbbb of the real
 property tax law, as amended by section 1 of item B of subpart H of part
 XXX of chapter 58 of the laws of 2020, is amended and  a  new  paragraph
 (f)  of  subdivision  1  and  a  new  subdivision 5 are added to read as
 follows:
   (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-four, for each year of the  compliance  period  such
 tax  abatement  shall be the lesser of (i) ten percent of eligible elec-
 tric energy storage equipment expenditures, (ii)  the  amount  of  taxes
 payable  in  such  tax  year,  or  (iii) sixty-two thousand five hundred
 dollars[.]; OR
   (F) IF THE SOLAR ELECTRIC GENERATING  SYSTEM  AND/OR  ELECTRIC  ENERGY
 STORAGE SYSTEM IS PLACED IN SERVICE ON OR AFTER JANUARY FIRST, TWO THOU-
 SAND  TWENTY-FOUR,  AND  BEFORE JANUARY FIRST, TWO THOUSAND THIRTY-FIVE,
 FOR EACH YEAR OF THE COMPLIANCE PERIOD SUCH TAX ABATEMENT SHALL  BE  THE
 LESSER  OF  (I)  SEVEN  AND  ONE-HALF PERCENT OF ELIGIBLE SOLAR ELECTRIC
 GENERATING SYSTEM AND/OR ENERGY STORAGE SYSTEM  EXPENDITURES,  (II)  THE
 AMOUNT  OF  TAXES  PAYABLE IN SUCH TAX YEAR, OR (III) SIXTY-TWO THOUSAND
 FIVE HUNDRED DOLLARS.
   5. NOTWITHSTANDING ANY LIMITATIONS OR RESTRICTIONS NOTED  WITHIN  THIS
 SECTION OR LOCAL LAW OR RESOLUTION, ELIGIBLE BUILDINGS THAT ARE OWNED BY
 A  CORPORATION,  ASSOCIATION, ORGANIZATION OR TRUST DESCRIBED IN SECTION
 501 (C) (3) OF THE UNITED STATES  INTERNAL  REVENUE  CODE,  INCORPORATED
 UNDER ARTICLES TWO, FOUR, FIVE, OR ELEVEN OF THE PRIVATE HOUSING FINANCE
 LAW,  OR  ARE INCOME-RESTRICTED AFFORDABLE HOUSING PROPERTIES, INCLUDING
 BUT NOT LIMITED TO PROPERTIES WITH REGULATORY AGREEMENTS  WITH  THE  NEW
 YORK  CITY  DEPARTMENT OF HOUSING PRESERVATION AND DEVELOPMENT, NEW YORK
 CITY HOUSING DEVELOPMENT CORPORATION, NEW YORK STATE DEPARTMENT OF HOUS-
 ING AND COMMUNITY RENEWAL, OR THE UNITED STATES  DEPARTMENT  OF  HOUSING
 AND  URBAN  DEVELOPMENT, SHALL BE ELIGIBLE FOR A DIRECT-PAY CREDIT EQUAL
 TO THE MONETARY VALUE OF THE ABATEMENT AS CALCULATED IN PARAGRAPH (F) OF
 SUBDIVISION ONE OF THIS SECTION. SUCH DIRECT-PAY CREDIT SHALL BE  ISSUED
 TO  THE ELIGIBLE BUILDING OWNER BY THE DEPARTMENT OF FINANCE IN THE FORM
 OF A CHECK IRRESPECTIVE OF THE AMOUNT OF TAXES PAYABLE IN SUCH TAX YEAR.
   § 3. Subdivision 1 of section 499-cccc of the real property  tax  law,
 as amended by section 2 of item B of subpart H of part XXX of chapter 58
 of the laws of 2020, is 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]
 JANUARY FIRST, two thousand [twenty-four] THIRTY-SIX.
   § 4. This act shall take effect immediately.

co-Sponsors

2023-A6113B (ACTIVE) - Details

See Senate Version of this Bill:: S6640
Law Section:: Real Property Tax Law
Laws Affected:: Amd §§499-aaaa, 499-bbbb & 499-cccc, RPT L

2023-A6113B (ACTIVE) - Summary

Updates and modifies the tax abatements for certain solar and electric storage systems; grants real property tax abatements for solar parking canopy structures.

2023-A6113B (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6113--B
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 3, 2023
                                ___________
 
 Introduced  by  M.  of  A. CARROLL, LEVENBERG, COLTON, SIMON, DICKENS --
   read once and referred to the Committee on Real Property  Taxation  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee -- reported and referred to the  Commit-
   tee  on  Ways and Means -- committee discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the real property tax law, in relation to  updating  and
   modifying  the  tax  abatements for certain solar and electric storage
   systems
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivisions  2, 7, and 8 of section 499-aaaa of the real
 property tax law, subdivisions 2 and 8 as amended by chapter 412 of  the
 laws  of  2018  and subdivision 7 as added by chapter 473 of the laws of
 2008, are amended to read as follows:
   2. "Application for tax abatement" shall mean  an  application  for  a
 solar  electric  generating  system  [or] AND/OR electric energy storage
 equipment tax abatement pursuant to section  four  hundred  ninety-nine-
 cccc of this title.
   7. "Eligible building" shall mean a class one, class two or class four
 real property, as defined in subdivision one of section eighteen hundred
 two  of  this  chapter, located within a city having a population of one
 million or more persons. No building shall be eligible for more than one
 tax abatement pursuant to this title PRIOR TO JANUARY FIRST,  TWO  THOU-
 SAND TWENTY-FOUR.
   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]

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD10389-04-3

 A. 6113--B                          2
 
 AND/OR electric energy storage equipment installed in connection with an
 eligible building. SOLAR PARKING CANOPY STRUCTURES SHALL BE CONSIDERED A
 SOLAR ELECTRIC GENERATING SYSTEM FOR THE PURPOSES OF  THIS  SUBDIVISION.
 Such  eligible  expenditures shall not include interest or other finance
 charges, or any expenditures incurred using a federal,  state  or  local
 grant.
   §  2.  Paragraph  (e) of subdivision 1 of section 499-bbbb of the real
 property tax law, as amended by section 1 of item B of subpart H of part
 XXX of chapter 58 of the laws of 2020, is amended and  a  new  paragraph
 (f) of subdivision 1 is added to read as follows:
   (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-four,  for each year of the compliance period such
 tax abatement shall be the lesser of (i) ten percent of  eligible  elec-
 tric  energy  storage  equipment  expenditures, (ii) the amount of taxes
 payable in such tax year,  or  (iii)  sixty-two  thousand  five  hundred
 dollars[.]; OR
   (F)  IF  THE  SOLAR  ELECTRIC GENERATING SYSTEM AND/OR ELECTRIC ENERGY
 STORAGE SYSTEM IS PLACED IN SERVICE ON OR AFTER JANUARY FIRST, TWO THOU-
 SAND TWENTY-FOUR, AND BEFORE JANUARY FIRST,  TWO  THOUSAND  THIRTY-FIVE,
 FOR  EACH  YEAR OF THE COMPLIANCE PERIOD SUCH TAX ABATEMENT SHALL BE THE
 LESSER OF (I) SEVEN AND ONE-HALF  PERCENT  OF  ELIGIBLE  SOLAR  ELECTRIC
 GENERATING  SYSTEM  AND/OR  ENERGY STORAGE SYSTEM EXPENDITURES, (II) THE
 AMOUNT OF TAXES PAYABLE IN SUCH TAX YEAR, OR  (III)  SIXTY-TWO  THOUSAND
 FIVE HUNDRED DOLLARS.
   §  3.  Subdivision 1 of section 499-cccc of the real property tax law,
 as amended by section 2 of item B of subpart H of part XXX of chapter 58
 of the laws of 2020, is 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]
 JANUARY FIRST, two thousand [twenty-four] THIRTY-SIX.
   § 4. This act shall take effect immediately.

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Assembly Bill A6113B

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Sponsored By

CARROLL

Current Bill Status - Signed by Governor

Bill Amendments

co-Sponsors

Dana Levenberg

William Colton

Jo Anne Simon

2023-A6113 - Details

2023-A6113 - Summary

2023-A6113 - Bill Text download pdf

co-Sponsors

Dana Levenberg

William Colton

Jo Anne Simon

Inez E. Dickens

2023-A6113A - Details

2023-A6113A - Summary

2023-A6113A - Bill Text download pdf

co-Sponsors

Dana Levenberg

William Colton

Jo Anne Simon

Inez E. Dickens

2023-A6113B (ACTIVE) - Details

2023-A6113B (ACTIVE) - Summary

2023-A6113B (ACTIVE) - Bill Text download pdf

Comments