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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  
Scio 5/21/08  
Wellsville 5/19/08  
Broome County
Towns:
Chenango 16-1  
Kirkwood 16-5  
Sanford 16-1  
Schools:
Bainbridge-Guilford 2/1/18 2/1/18
Cattaraugus County
Towns:
Ashford 08-2  
East Otto 09-2  
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  
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
Schools:
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  
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
Schools:
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 2/13/18
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, 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  
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  
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
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  
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  
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
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  
Hammondsport 2/15/17
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 District:
Fallsburg 6/22/17  
Pine Bush 4/20/16
Tioga County
School District:
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
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:
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: