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NY A08355

Bill

Status

Introduced

12/13/2023

Primary Sponsor

Robert Carroll

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Origin

Assembly

2023-2024 General Assembly

AI Summary

  • Amends Real Property Tax Law to allow eligible buildings to receive direct-pay tax abatement credits for solar electric generating systems and electric energy storage systems.

  • Expands eligibility to include buildings owned by 501(c)(3) nonprofits, entities incorporated under the Private Housing Finance Law (Articles 2, 4, 5, 11), and income-restricted affordable housing properties with regulatory agreements from HUD, NYCDOE, or state housing agencies.

  • Direct-pay credits issued as checks by the Department of Finance equal to the monetary value of the abatement, regardless of whether the building owes taxes in that tax year.

  • Updates application and approval procedures for tax abatements or direct-pay credits to include electronic filing formats and places application deadline of January 1, 2036.

  • Takes effect immediately upon enactment.

Legislative Description

Provides for direct-pay tax abatement credits for solar electric generating systems and electric energy storage systems in connection with eligible buildings; provides such eligible properties shall include: 501(c)(3) corporations, associations, organizations or trusts and income-restricted affordable housing properties.

Last Action

referred to real property taxation

1/3/2024

Committee Referrals

Real Property Taxation12/13/2023

Full Bill Text

No bill text available