NY S07164

Adds solar energy to the definition of "oil, gas, solar or wind exploration, development or extraction activities" under agriculture and markets law, including installation of solar panels as necessary fixtures and equipment.

Allows land within agricultural districts to retain agricultural assessment and avoid conversion penalties when solar rights are conveyed, treating solar development the same as oil, gas, and wind energy projects.

Prevents assessors from considering land converted solely for conveyance of solar rights as converted to non-agricultural use, protecting agricultural assessment status.

Exempts solar energy projects from triggering agricultural land conversion payments, consistent with existing exemptions for oil, gas, and wind exploration and extraction activities.