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Department of Taxation and Finance

RPTL Section 487. Exemption for certain energy systems

Local laws and resolutions

Records on file as of 2/28/18

Opt-out exemption listing

This table is a listing of those localities and school districts that have opted out of the real property tax exemption for certain energy systems.

01/31/18

 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)  
School districts:
Alfred-Almond 12/13/06  
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  
Scio 5/21/08  
Wellsville 5/19/08  
Broome County
Towns:
Chenango 16-1  
Kirkwood 16-5  
Sanford 16-1  
Cattaraugus County
Towns:
Ashford 08-2  
East Otto 09-2  
School districts:
Allegany-Limestone 6/3/08  
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  
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  
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:
Gilboa-Conesville 12/16/97  
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
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
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  
School districts:
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
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:
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 2/13/18
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  
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  
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  
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  
Richmond 97-1  
Seneca 14-5  
South Bristol 97-1  
Victor 16-5  
School districts:
Canandaigua 2/6/15  1/18/18
Geneva City 12/15/15  
East Bloomfield 10/10/18 10/10/18
Gorham-Middlesex 3/14/16  
Honeoye Falls- Lima 11/28/17  
Naples 3/12/97 11/15/17
Penn Yan 3/5/97, 9/19/07 1/31/18
Phelps-Clifton Springs 2/24/16  
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:
Valley Central 9/24/18
Orleans County
Towns:
Gaines 08-1  
Yates 08-1  
School districts:
Brockport 2/28/17  
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  
Richfield 16-2  
School districts:    
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:
Greenfield 16-5  
School districts:
Hudson Falls 2/??/91  
Schoharie County
School districts:
Canajoharie 11/17/11 and 10/13/16  
Gilboa-Conesville 12/16/97  
Roxbury 5/8/02  
Towns:
Wright  17-1  
Schuyler County
County 06-2  
School districts:
Corning Painted-Post 12/21/05  
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  
Canisteo-Greenwood 11/14/05  
Corning Painted-Post 12/21/05  
Dansville 2/14/17  
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 District:
Fallsburg 6/22/17  
Tioga County
School District:
Spencer Van Etten 2/2/17  
Tompkins County
Towns:
Enfield 09-1  
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  
Shawangunk 5/17/18 5/17/18
School Districts: 
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  
Lyons 11/14/17 11/14/17
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  
School districts:
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: