NY S08075

Amends the real property tax law to include spent nuclear fuel storage facilities within the definition of real property, specifically spent fuel pools and dry cask storage systems at decommissioned nuclear power stations.

Makes real property used to store spent nuclear fuel assessable for real property tax purposes, notwithstanding other provisions of law.

Applies to spent fuel that is pending further or final disposal following permanent cessation of power operations at a nuclear power station.

Effective date is January 1, 2021.