NY A10627

Establishes a dual-use solar energy project pilot program allowing owners of unpreserved farmland with agricultural assessment to construct and operate solar installations that maintain concurrent farming activity on the same land.

Defines dual-use solar projects as installations that retain or enhance agricultural productivity, are built to protect agricultural resources, and support farm operation viability, distinguishing them from simple co-location arrangements.

Requires department approval before construction, with application decisions made within 90 days; prohibits projects in Adirondack Park, Catskill Park, forest preserves, and wetlands, and mandates soil conservation district approval of an environmental conservation plan.

Allows dual-use solar projects to remain eligible for agricultural property tax assessment if the land continues active agricultural production and all other agricultural assessment requirements are met; excludes solar energy income from farm operation income calculations.

Requires the Department of Taxation and Finance to establish implementing regulations and provide guidance to local tax assessors within one year; mandates annual reporting to state leadership on pilot program results.