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This entry was published on 2023-09-29
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SECTION 499-CCCC
Application for tax abatement
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 4, TITLE 4-C
§ 499-cccc. Application for tax abatement. 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 January first, two thousand thirty-six.

2. Such application shall be filed with a designated agency no later
than the March fifteenth before the first tax year, beginning July
first, for which the tax abatement is sought.

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
equipment.

(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
generating 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
establishing 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 hereunder shall set forth the specific findings upon which
the certification is based, and shall include information sufficient to
identify the eligible building, the certifying engineer, architect or
other professional, 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.

4. An application for tax abatement shall be in any format prescribed
by a designated agency, including electronic form.

5. An application for tax abatement shall be approved by a designated
agency upon determining that the applicant has submitted proof
acceptable to such agency that the requirements for obtaining a tax
abatement pursuant to this title and the rules promulgated hereunder
have been met. The burden of proof shall be on the applicant to show by
clear and convincing evidence that the requirements for granting a tax
abatement have been satisfied.

6. Upon notification from a designated agency that an application for
tax abatement has been approved, the department of finance shall apply
the tax abatement, provided there are no outstanding real estate taxes,
water and sewer charges, payments in lieu of taxes or other municipal
charges with respect to the eligible building.