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NY A03828

Bill

Status

Introduced

1/30/2025

Primary Sponsor

Scott Gray

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Prohibits taxing jurisdictions that have opted out of property tax exemptions for renewable energy systems from granting exemptions for individual or specific energy system projects

  • Requires jurisdictions that previously opted out and wish to reinstate the exemption to pass a local law, ordinance, or resolution within 120 days prior to the taxable status date

  • Limits the validity of any opt-out reversal to one year, after which the jurisdiction would need to take action again to continue offering exemptions

  • Preserves the standard 15-year exemption period for energy systems that receive an exemption during the one-year window when exemptions are permitted

  • Applies to solar, wind, farm waste, micro-hydroelectric, fuel cell, micro-combined heat and power, electric storage, and fuel-flexible linear generator systems

Legislative Description

Provides that a taxing jurisdiction which has opted out of the exemption from taxation for certain energy systems may not offer the exemption for specific or single projects; requires that a jurisdiction which changes its status relating to the exemption must do so within 120 days prior to the taxable status date; provides that such change shall be valid for one year.

Last Action

referred to real property taxation

1/7/2026

Committee Referrals

Real Property Taxation1/30/2025

Full Bill Text

No bill text available