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Department of Taxation and Finance

RPTL Section 487—Exemption for certain energy systems

Local laws and resolutions

Opt-out exemption listing

This table lists those municipal corporations that have filed with the Tax Department copies of local laws or resolutions opting out of the real property tax exemption for certain energy systems.

 RPTL Section 487

Municipality

Local law/resolution opting out of solar wind and farm waste energy systems

Local law/resolution opting out of micro-hydroelectric, fuel cell electric generating, micro-combined heat and power generating, and electric energy storage systems

Allegany County
Towns
Allen 08-1  
Centerville 10-2, 8/17/18  8/17/18
Friendship 17-1 (supersedes Local Law no. 10-2)  
Scio 5/21/08, 3/14/18 3/14/18
School districts
Alfred-Almond 12/13/06, 3/14/18  
Belfast 6/24/08  
Bolivar-Richburg 4/8/09  
Canisteo-Greenwood 11/14/05  
Cuba-Rushford 6/12/08  
Friendship 10/21/08  
Genesee Valley 11/17/08, 11/25/08, 12/15/08  
Hinsdale 6/25/08  
Pioneer 5/20/08  
Portville 9/2/08, rescinded 4/2/19  
Scio 5/21/08  
Wellsville 5/19/08  
Broome County
Towns
Chenango 16-1  
Kirkwood 16-5  
Sanford 16-1  
School districts
Bainbridge-Guilford 2/1/18 2/1/18
Cattaraugus County
County 10/3/08
Towns
Ashford 08-2  
East Otto 09-2  
Villages
South Dayton 8/23/11
School districts
Allegany-Limestone 6/3/08  3/13/18
Cuba-Rushford 6/21/08  
Ellicottville 6/24/08  
Hinsdale 6/25/08  
Forestville 4/24/08  
Franklinville 10/16/08  
Gowanda 4/23/08  
Little Valley 9/22/08  
Olean 5/28/08  
Pine Valley 4/23/08  
Pioneer 5/20/08  
Portville 9/2/08, rescinded on 4/2/19  
Randolph 5/7/08  
Salamanca 11/12/08  
West Valley 6/9/08  
Chautauqua County
County 07-8  
Towns
Dunkirk 17-2  
Pomfret 17-1  
Sheridan 16-1  
School districts
Bemus 7/14/08  
Brocton 7/1/08  
Cassadaga 7/15/08  
Forestville 4/24/08  
Fredonia 4/22/08  
Frewsburg 7/8/08  
Gowanda 4/23/08  
Panama 7/21/08  
Pine Valley 4/23/08  
Randolph 5/7/08  
Ripley 7/9/08  
Silver Creek 11/19/08  
Westfield 7/14/08  
Chemung County
County 16-4  
Towns
Chemung 16-2  
Elmira 16-3  
School districts
Corning-Painted Post 12/21/05  
Elmira Heights 1/9/06  
Chenango County
School districts
Bainbridge-Guilford 2/1/18 2/1/18
Clinton County
County 06-3  
Towns
Altona 91-1  
Chazy 91-2  
Peru 91-1  
Saranac 91-2  
Schuyler Falls 91-1  
School districts
Chateaugay 12/3/90  
Chazy 3/12/91  
Northern Adirondack 11/19/90  
Plattsburgh 2/12/09  
Saranac 12/19/90  
Delaware County
Towns
Davenport 16-1  
Deposit 16-1  
Franklin 16-2  
School districts
Bainbridge-Guilford 2/1/18 2/1/18
Gilboa-Conesville 12/16/97  
Jefferson 1/24/18 1/24/18
Roxbury 5/8/02  
Dutchess County
School districts
Wappingers Central 4/10/18  
Erie County
Towns
Boston 07-5, 6/1/18 6/1/18
Marilla 1/10/19
Sardinia 12/14/18
Villages
Angola 17-2  
School districts
Frontier Central 3/18/08  
Gowanda 4/23/08  
Lackawanna 1/12/12  
Pioneer 5/20/08  
Silver Creek 11/19/18  
Essex County
School districts
Putnam 2/12/91  
Saranac 12/19/90  
Franklin County
Towns
Belmont 06-2  
Chateaugay 06-7  
School districts
Chateaugay 12/9/90,  2/5/18 2/5/18
Malone Central 8/14/07  
Northern Adirondack 11/19/90  
Tupper Lake 2/4/91  
Fulton County
School districts
Dolgeville 4/25/06  
Genesee County
County 8/10/18 8/10/18
Towns

Darien

2/28/18  
Pembroke 4/19/18 4/19/18
School districts
Brockport 2/28/17, rescinded on 6/18/19
Caledonia-Mumford 1/24/17
Greene County
School districts
Gilboa-Conesville 12/16/97  
Herkimer County
County 92-1  
Towns
Danube 16-2  
Herkimer 16-1  
Litchfield 4/3/12  
Webb 16-2  
School districts
Bridgewater-West Winfield 6/27/06  
Cherry Valley-Springfield 5/21/02  
Dolgeville 4/26/06  
Frankfort-Schuyler 9/11/07, 2/13/18 2/13/18
Herkimer 2/17/16  
Holland Patent 10/12/16  
Little Falls 7/11/05  
Mohawk 6/20/05  
Owen D. Young 4/13/05 1/8/18
Richfield Springs 6/15/05  
West Canada Valley 2/7/05  
Jefferson County
Towns
Champion 16-2  
Clayton 08-1  
LeRay 08-3  
Orleans 08-1  
Watertown 91-3  
Worth 5/29/18
School districts
Belleville Henderson 10/30/17
Carthage 11/18/91, 11/13/17  
Copenhagen 2/25/91, 10/23/17  
General Brown Central 4/11/18 4/11/18
Indian River 2/28/08  
LaFargeville 1/8/07 1/8/18
Lyme 6/28/07, 6/16/11, 2/7/18 6/17/11, 2/7/18
Sackets Harbor 11/13/18 11/13/18
South Jefferson   1/24/18
Thousand Islands 3/20/07, 1/16/18 1/16/18
Watertown 12/5/17 12/5/17
Lewis County
Towns
Croghan 91-1  
Denmark 91-1, 18-1 18-1
Diana 91-4  
New Bremen 93-1  
Villages
Copenhagen 91-1  
School districts
Beaver River 2/11/91 1/8/18
Carthage 11/18/91, 11/13/17  
Copenhagen 2/25/91, 10/23/17 12/20/17
Harrisville 10/28/91  
Lowville 11/11/90  
Parishville-Hopkinton   1/16/18
Livingston County
School districts
Caledonia-Mumford 1/24/17
Dansville 2/14/17  
Honeoye Falls-Lima 11/28/17  
Naples 3/12/97 11/15/17
Wayland-Cohocton 11/14/05 2/12/18
Madison County
School districts
Bridgewater-West Winfield 6/27/06  
Canastota 2/26/91 (purportedly rescinded for four parcels on 2/1/04), 2/13/18, 2/27/19 2/13/18, 2/27/19
Cazenovia 6/21/04  
Oneida 7/6/18 7/6/18
Madison 2/13/07  
Morrisville-Eaton 2/25/02, Rescinded on 2/13/07, 1/22/19  1/22/19
Stockbridge Valley 8/27/02, (purportedly rescinded for Airtricity Munnsville Project only on 2/13/07), 11/18/08  
Monroe County
Towns
Chili 17-1   
Ogden  17-1  
Riga 17-1  
Sweden 17-2  
School districts
Brockport 2/28/17, rescinded on 6/18/19  
Caledonia-Mumford 1/24/17
Churchville-Chili 1/25/17 1/9/18
East Irondequoit   1/23/18
Gates-Chili 3/21/17  
Greece 3/16/17  
Hilton 2/14/17 (repealed 2/12/18)  
Honeoye Falls-Lima 11/28/17  
Rush-Henrietta 9/11/18 9/11/18
Spencerport 11/14/17  
Victor 11/12/15  
Webster 8/15/17  
Montgomery County
County  4/16/18 4/16/18
Towns
Canajoharie 11/17/11, 10/13/16  
Minden 4/4/16
Mohawk 10/19/18
Villages
Hagaman 17-3  
School districts
Canajoharie 11/17/2011, 10/13/2016  
Cherry Valley-Springfield 5/21/02  
Greater Amsterdam 6/21/18 6/21/18
Owen D. Young 4/13/05  
Niagara County
Towns
Somerset 16-4  
School districts
Barker 5/9/16  
Oneida County
Towns
Kirkland   18-1
Trenton 16-2  
School districts
Bridgewater West-Winfield 6/27/06  
Camden Central 2/26/91  
Clinton   1/23/18
Holland Patent 10/12/16  
Madison 2/13/07  
Oriskany 3/18/91  
Rome 5/23/19 5/23/19
Stockbridge Valley 8/27/02, (purportedly rescinded for Airtricity Munnsville Project only on 2/13/07), 11/18/08  
West Canada Valley 2/7/05  
Onondaga County
Towns
Lysander 17-3   
Manlius 16-9   
School districts
Baldwinsville  2/7/17   
Cazenovia 6/21/04  
Fabius-Pompey   1/18/18
LaFayette 10/12/17 1/25/18
West Genesee 8/23/17  
Westhill 9/11/17  
Ontario County
County 97-2  
Towns
Canandaigua 97-3   
Farmington 16-3   
Geneva 97-2  
Hopewell 15-1  
Naples 97-1, 3/7/18  3/7/18
Richmond 97-1  
Seneca 14-5  
South Bristol 97-1  
Victor 16-5  
School districts
Canandaigua 2/6/15  1/18/18
East Bloomfield 10/10/18 10/10/18
Geneva City 12/15/15
Gorham-Middlesex 3/14/16, 7/9/18 7/9/18
Honeoye Falls- Lima 11/28/17  
Manchester-Shortsville 12/13/17
Naples 3/12/97 11/15/17
Newark 5/16/18
Penn Yan 3/5/97, 9/19/07 1/31/18
Phelps-Clifton Springs 2/24/16, 4/10/19  4/10/19
Victor 11/12/15  
Wayland-Cohocton 11/14/05 2/12/18
Orange County
Towns
Crawford 6/5/16
New Windsor 4/13/17  
School districts
Pine Bush 1/20/16
Valley Central 9/24/18
Orleans County
Towns
Gaines 08-1  
Yates 08-1  
School districts
Brockport 2/28/17, rescinded on 6/18/19  
Holley  2/13/17   
Lyndonville 4/11/16  
Oswego County
Towns
West Monroe 16-1  
School districts
Mexico 1/6/10  
Pulaski 7/31/18 7/31/18
Otsego County
Towns
Maryland 10-1  
Morris 17-2, 3/13/18 3/13/18
Richfield 16-2  
School districts
Bainbridge-Guilford 2/1/18 2/1/18
Bridgewater-West Winfield 6/27/06  
Cherry Valley-Springfield 5/21/02  
Owen D. Young 4/13/05  
Richfield Springs 6/15/05  
Schenevus 8/10/10  
Rensselaer County
Towns
Schaghticoke 16-1  
St. Lawrence County
Towns
Hopkinton 11-1  
Parishville 12-1  
School districts
Brasher Falls 11/28/16  
Gouverneur 12/11/17  
Harrisville 10/28/91  
Indian River 2/28/08  
Parishville-Hopkinton 10/17/16  
Tupper Lake 2/4/91  
Saratoga County
Towns
Edinburg 11/15/18
Greenfield 16-5  
Stillwater 12/4/18
School districts
Hudson Falls 2/??/91  
Schoharie County
Towns
Wright 17-1  
School districts
Canajoharie 11/17/11 and 10/13/16  
Gilboa-Conesville 12/16/97
Jefferson 1/24/18 1/24/18
Roxbury 5/8/02
Schuyler County
County 06-2  
School districts
Corning Painted-Post 12/21/05  
Hammondsport 2/15/17
Seneca County
School districts
Phelps-Clifton Springs 4/10/19 4/10/19
Steuben County
County 05-20, 1/31/18 1/31/18
Towns
Cohocton 07-1  
Fremont 9/16/08  
Hartsville 09-2  
Wayland 06-1  
School districts
Avoca 2/25/03, 3/21/18 3/21/18
Alfred-Almond 12/13/06, 3/14/18  
Canisteo-Greenwood 11/14/05  
Corning Painted-Post 12/21/05  
Dansville 2/14/17  
Hammondsport 2/15/17
Naples 3/12/97 11/15/17
Penn Yan 3/5/97, 9/19/07 1/31/18
Prattsburgh 1/21/03 2/15/18
Wayland-Cohocton 11/14/05 2/12/18
Suffolk County
School districts
Shoreham-Wading River Central 7/28/15  
Sullivan County
Towns
Callicoon 10/10/17
Fremont 16-3  
School districts
Fallsburg 6/22/17  
Pine Bush 4/20/16
Tioga County
School districts
Spencer Van Etten 2/2/17  
Tompkins County
Towns
Enfield 09-1  
Groton 2/12/19
Lansing 13-4  
School districts
Dryden 5/27/14, 2/27/17   
Ithaca City 3/13/12  
Newfield 1/5/17  
Ulster County
Towns
Gardiner 92-2  
Marlborough 11/12/18 11/12/18
Shawangunk 5/17/18 5/17/18
School districts
Pine Bush 4/20/16
Valley Central 9/24/18
Warren County
School districts
Hudson Falls 2/??/91  
Queensbury 4/11/16  
Washington County
County 16-5  
Towns
Cambridge 16-3  
Easton 16-2  
Fort Ann 16-5 11/15/16  
Granville 16-1  
Hampton 16-5  
Hartford 16-1  
Villages
Argyle 90-2  
Fort Ann 91-1  
Fort Edward 91-2  
Hudson Falls 90-5  
School districts
Fort Ann 12/13/90, 10/18/16  
Granville 2/??/91  
Hartford 8/09/16  
Hudson Falls 2/??/91  
Putnam 2/12/91  
Salem 2/27/91  
Wayne County
School districts
Gananda 12/13/17  1/23/19
Lyons 11/14/17 11/14/17
Newark 5/16/18
Phelps-Clifton Springs 4/10/19 4/10/19
Victor 11/12/15  
Webster 8/15/17  
Wyoming County
School districts
Attica 1/11/18  
Pioneer 5/20/08  
Yates County
County 03-3  
Towns
Italy 04-2, 4/12/18  4/12/18
School districts
Gorham-Middlesex 3/14/16, 7/9/18 7/9/18
Naples 3/12/97 11/15/17
Penn Yan 3/5/97, 9/19/07 1/31/18
Prattsburgh 1/21/03 2/15/18
Updated: