NY S08204

Amends the definition of "nuclear powered electric generating facility" under real property tax law to include facilities that formerly generated electricity using nuclear power, in addition to those currently operating.

Maintains existing exemption provisions allowing counties, cities, towns, villages, and school districts to grant tax exemptions to nuclear facilities through local law or resolution following a public hearing.

Requires exemption documentation to be filed within 30 days with municipal clerks and the commissioner, and specifies that taxing districts may only exempt facilities from their own imposed real property taxes.

Covers facility infrastructure including land, generation equipment, and transmission connections, but excludes equipment already part of the electric transmission system.

Takes effect immediately upon enactment.