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NY S04272

Bill

Status

Introduced

2/3/2025

Primary Sponsor

Brian Kavanagh

Click for details

Origin

Senate

2025-2026 General Assembly

AI Summary

  • Allows certain property owners to receive a direct-pay credit equal to the solar/energy storage tax abatement value, paid by the Department of Finance as a check regardless of taxes owed

  • Eligible properties include buildings owned by 501(c)(3) nonprofit organizations and those incorporated under specific sections of the private housing finance law

  • Extends eligibility to income-restricted affordable housing properties with regulatory agreements from NYC HPD, NYC Housing Development Corporation, NYS DHCR, or HUD

  • Applications for the tax abatement or direct-pay credit can be filed through January 1, 2036

  • Requires applicants to prove eligibility by clear and convincing evidence and have no outstanding real estate taxes, water/sewer charges, or other municipal charges

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 CITIES 1

1/7/2026

Committee Referrals

Cities 11/7/2026
Energy and Telecommunications5/20/2025
Cities 12/3/2025

Full Bill Text

No bill text available