NY S08088

Establishes a dual-use solar energy project pilot program allowing owners of unpreserved farmland with agricultural assessments to construct and operate solar installations under 10 megawatts that maintain concurrent farming activity.

Requires dual-use solar projects to obtain department approval, file a conservation plan with the soil conservation district, comply with agricultural environmental management programs, and avoid installation in forest preserves and wetlands.

Allows land with approved dual-use solar projects to retain agricultural assessment and taxation status provided farming operations continue, the land was previously assessed as agricultural, and solar income is excluded from farm income calculations.

Mandates the Department of Agriculture and Markets, in consultation with the Office of Renewable Energy Siting, to approve or deny applications within 90 days and adopt implementing regulations regarding application fees and impervious cover standards.

Requires annual reporting to the governor and legislature on pilot program results and mandates the Department of Taxation and Finance to provide guidance to municipal tax assessors on dual-use solar project taxation within one year.