 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           555
 
                               2017-2018 Regular Sessions
 
                   IN ASSEMBLY
 
                                     January 9, 2017
                                       ___________
 
        Introduced by M. of A. PAULIN -- read once and referred to the Committee
          on Real Property Taxation
 
        AN  ACT  to amend the real property tax law, in relation to solar energy
          systems
 
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section  1.  The  real  property  tax  law  is amended by adding a new
     2  section 409 to read as follows:
     3    § 409. Solar energy systems. 1. A solar energy system located  on  any
     4  real property described in sections four hundred four, four hundred six,
     5  four  hundred  eight,  four  hundred  ten,  four  hundred ten-a and four
     6  hundred ten-b of this title shall be exempt from taxation.
     7    2. For purposes of this section:
     8    (a) "solar energy system" shall mean an arrangement or combination  of
     9  equipment  designed  to  provide heating, cooling, hot water, or mechan-
    10  ical, chemical or electrical energy by the collection  of  solar  energy
    11  and its conversion, storage, protection and distribution.
    12    (b)  "equipment"  shall  mean  collectors,  controls,  energy  storage
    13  devices, heat pumps and pumps, heat  exchangers,  and  other  materials,
    14  hardware  or equipment that facilitates the process by which solar radi-
    15  ation is: (i) collected, (ii) converted into another form of energy such
    16  as thermal, electrical,  mechanical  or  chemical,  (iii)  stored,  (iv)
    17  protected from unnecessary dissipation and (v) distributed.
    18    § 2. This act shall take effect immediately.
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06310-01-7
Relates to solar energy systems

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