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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

Albany County
Towns
Guilderland 6/1/2020
School districts
Duanesburg 6/16/2020 6/16/2020
Schoharie 6/18/2020 6/18/2020
Allegany County
Towns
Allen 08-1  
Centerville 10-2, 8/17/2018  8/17/2018
Friendship 17-1 (supersedes Local Law no. 10-2)  
Scio 5/21/08, 3/14/2018 3/14/2018
School districts
Alfred-Almond 12/13/2006, 3/14/2018  
Belfast 6/24/2008  
Bolivar-Richburg 4/8/2009  
Canisteo-Greenwood 11/14/2005  
Cuba-Rushford 6/12/2008  
Friendship 10/21/2008  
Genesee Valley 11/17/2008, 11/25/2008, 12/15/2008  
Hinsdale 6/25/2008  
Pioneer 5/20/2008  
Portville 9/2/08, rescinded 4/2/2019  
Scio 5/21/2008  
Wellsville 5/19/2008  
Broome County
Towns
Chenango 16-1, rescinded 11/19/2019  
Kirkwood 16-5  
Sanford 16-1  
School districts
Bainbridge-Guilford 2/1/2018 2/1/2018
Cattaraugus County
County 10/3/2008
Towns
Ashford 08-2  
East Otto 09-2  
Farmersville 5/26/2020 5/26/2020
Freedom 5/26/2020 5/26/2020
Villages
South Dayton 8/23/2011
School districts
Allegany-Limestone 6/3/2008  3/13/2018
Cuba-Rushford 6/21/2008  
Ellicottville 6/24/2008  
Hinsdale 6/25/2008  
Forestville 4/24/2008  
Franklinville 10/16/2008  
Gowanda 4/23/2008  
Little Valley 9/22/2008  
Olean 5/28/2008  
Pine Valley 4/23/2008  
Pioneer 5/20/2008  
Portville 9/2/2008, rescinded on 4/2/2019  
Randolph 5/7/2008  
Salamanca 11/12/2008  
West Valley 6/9/2008  
Chautauqua County
County 07-8  
Towns
Chautauqua 8/11/2020
Dunkirk 17-2  
Pomfret 17-1  
Sheridan 16-1  
School districts
Bemus 7/14/2008  
Brocton 7/1/2008  
Cassadaga 7/15/2008  
Forestville 4/24/2008  
Fredonia 4/22/2008  
Frewsburg 7/8/2008  
Gowanda 4/23/2008  
Panama 7/21/2008  
Pine Valley 4/23/2008  
Randolph 5/7/2008  
Ripley 7/9/2008  
Silver Creek 11/19/2008  
Westfield 7/14/2008  
Chemung County
County 16-4  
Towns
Chemung 16-2  
Elmira 16-3  
School districts
Corning-Painted Post 12/21/2005  
Elmira Heights 1/9/2006  
Watkins Glen 9/16/2019 9/16/2019
Chenango County
School districts
Bainbridge-Guilford 2/1/2018 2/1/2018
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 12/3/1990  
Chazy 3/12/1991  
Northern Adirondack 11/19/1990  
Plattsburgh 2/12/2009  
Saranac 12/19/1990  
Cortland County
Towns
Cincinnatus 7/9/2020
Solon 11/12/2019 11/12/2019
Delaware County
Towns
Davenport 16-1  
Deposit 16-1  
Franklin 16-2  
School districts
Bainbridge-Guilford 2/1/2018 2/1/2018
Gilboa-Conesville 12/16/1997  
Jefferson 1/24/2018 1/24/2018
Roxbury 5/8/2002  
Dutchess County
School districts
Wappingers Central 4/10/2018  
Erie County
Towns
Boston 07-5, 6/1/2018 6/1/2018
Marilla 1/10/2019
Sardinia 12/14/2018
Villages
Angola 17-2  
School districts
Akron 10/2/2019
Frontier Central 3/18/2008  
Gowanda 4/23/2008  
Iroquois 12/19/2019 12/19/2019
Lackawanna 1/12/2012  
Pioneer 5/20/2008  
Silver Creek 11/19/2018  
Essex County
School districts
Putnam 2/12/1991  
Saranac 12/19/1990  
Franklin County
Towns
Belmont 06-2  
Chateaugay 06-7  
Dickinson 7/13/2020 7/13/2020
School districts
Brasher Falls 6/25/2020 6/25/2020
Chateaugay 12/9/1990,  2/5/2018 2/5/2018
Malone Central 8/14/2007  
Northern Adirondack 11/19/1990  
Tupper Lake 2/4/1991  
Fulton County
County 9/9/2019 9/9/2019
Towns
Mayfield 10/8/2019 10/8/2019
Perth 10/3/2019 10/3/2019
School districts
Dolgeville 4/25/2006  
Fort Plain 12/11/2019 12/11/2019
Genesee County
County 8/10/2018 8/10/2018
Towns

Darien

2/28/2018  
Pembroke 4/19/2018 4/19/2018
School districts
Akron 10/2/2019
Brockport 2/28/2017, rescinded on 6/18/2019
Caledonia-Mumford 1/24/2017
Greene County
School districts
Gilboa-Conesville 12/16/1997  
Herkimer County
County 92-1  
Towns
Danube 16-2  
Herkimer 16-1  
Litchfield 4/3/2012  
Manheim 9/16/2017
Webb 16-2  
School districts
Bridgewater-West Winfield 6/27/2006  
Cherry Valley-Springfield 5/21/2002  
Dolgeville 4/26/2006  
Fort Plain 12/11/2019 12/11/2019
Frankfort-Schuyler 9/11/07, 2/13/18 2/13/2018
Herkimer 2/17/2016  
Holland Patent 10/12/2016  
Little Falls 7/11/2005  
Mohawk 6/20/2005  
New Hartford 8/19/2020 8/19/2020
Owen D. Young 4/13/2005 1/8/2018
Richfield Springs 6/15/2005  
West Canada Valley 2/7/2005  
Whitesboro 8/18/2020 8/18/2020
Jefferson County
Towns
Champion 16-2  
Clayton 08-1  
LeRay 08-3, 11/7/2019  11/7/2019
Orleans 08-1  
Watertown 91-3  
Worth 5/29/2018
School districts
Belleville Henderson 10/30/2017
Carthage 11/18/1991, 11/13/2017  
Copenhagen 2/25/1991, 10/23/2017  
General Brown Central 4/11/2018 4/11/2018
Indian River 2/28/2008  
LaFargeville 1/8/2007 1/8/2018
Lyme 6/28/2007, 6/16/2011, 2/7/2018 6/17/2011, 2/7/2018
Sackets Harbor 11/13/2018 11/13/2018
South Jefferson   1/24/2018
Thousand Islands 3/20/2007, 1/16/2018 1/16/2018
Watertown 12/5/2017 12/5/2017
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 2/11/1991 1/8/2018
Carthage 11/18/1991, 11/13/2017  
Copenhagen 2/25/1991, 10/23/17 12/20/2017
Harrisville 10/28/1991  
Lowville 11/11/1990  
Parishville-Hopkinton   1/16/2018
Livingston County
Towns
Ossian 7/16/2019
School districts
Caledonia-Mumford 1/24/2017
Dansville 2/14/2017  
Honeoye Falls-Lima 11/28/2017  
Naples 3/12/1997 11/15/2017
Wayland-Cohocton 11/14/2005 2/12/2018
Madison County
Towns
Fenner 8/14/19 8/14/19
Lincoln 4/4/2020 4/4/2020
School districts
Bridgewater-West Winfield 6/27/2006  
Canastota 2/26/1991 (purportedly rescinded for four parcels on 2/1/2004), 2/13/2018, 2/27/2019, 6/12/2019, 8/29/2019 2/13/2018, 2/27/2019, 6/12/2019, 8/29/2019
Cazenovia 6/21/2004  
Fayetteville-Manlius 8/15/2019
Oneida 7/6/2018 7/6/2018
Madison 2/13/2007  
Morrisville-Eaton 2/25/2002, Rescinded on 2/13/2007, 1/22/19  1/22/2019
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   
Hamlin 2/27/2017
Ogden  17-1  
Riga 17-1  
Rush 5/26/2020 5/26/2020
Sweden 17-2  
School districts
Brockport 2/28/2017, rescinded on 6/18/19  
Caledonia-Mumford 1/24/2017
Churchville-Chili 1/25/2017 1/9/2018
East Irondequoit 1/28/2020 1/23/2018, 1/28/2020
Gates-Chili 3/21/2017  
Greece 3/16/2017  
Hilton 2/14/2017 (repealed 2/12/18)  
Honeoye Falls-Lima 11/28/2017  
Rush-Henrietta 9/11/2018 9/11/2018
Spencerport  
Victor 11/12/2015, 9/13/2019 9/13/2019
Webster 8/15/2017  
Montgomery County
County  4/16/2018 4/16/2018
Towns
Canajoharie 11/17/2011, 10/13/2016  
Minden 4/4/2016
Mohawk 10/19/2018
Villages
Hagaman 17-3  
School districts
Canajoharie 11/17/2011, 10/13/2016  
Cherry Valley-Springfield 5/21/2002  
Duanesburg 6/16/2020 6/16/2020
Fort Plain 12/11/2019 12/11/2019
Greater Amsterdam 6/21/2018 6/21/2018
Owen D. Young 4/13/2005  
Sharon Springs 5/22/2020 5/22/2020
Schoharie 6/18/2020 6/18/2020
Niagara County
Towns
Somerset 16-4  
School districts
Akron 10/2/2019
Barker 5/9/2016  
Oneida County
Towns
Kirkland   18-1
Trenton 16-2  
School districts
Bridgewater West-Winfield 6/27/2006  
Camden Central 2/26/1991  
Clinton   1/23/2018
Holland Patent 10/12/2016  
Madison 2/13/2007
New Hartford 8/19/2020 8/19/2020
Oriskany 3/18/1991, 7/2/2019 7/2/2019
Rome 5/23/2019 5/23/2019
Stockbridge Valley 8/27/2002, (purportedly rescinded for Airtricity Munnsville Project only on 2/13/2007), 11/18/2008  
West Canada Valley 2/7/2005  
Whitesboro 8/18/2020 8/18/2020
Onondaga County
Towns
Lysander 17-3   
Manlius 16-9   
Van Buren 12/3/2019
School districts
Baldwinsville  2/7/2017   
Cazenovia 6/21/2004  
Fabius-Pompey   1/18/2018
Fayetteville-Manlius 8/15/2019
LaFayette 10/12/2017 1/25/2018
Phoenix 9/9/2019 9/9/2019
West Genesee 8/23/2017  2/28/2018
Westhill 9/11/2017  
Ontario County
County 97-2  
Towns
Canandaigua 97-3   
Farmington 16-3   
Geneva 97-2  
Hopewell 15-1  
Naples 97-1, 3/7/2018  3/7/2018
Phelps 7/16/2020 7/16/2020
Richmond 97-1  
Seneca 14-5  
South Bristol 97-1  
Victor 16-5  
School districts
Canandaigua 2/6/2015  1/18/2018
East Bloomfield 10/10/2018 10/10/2018
Geneva City 12/15/2015
Gorham-Middlesex 3/14/2016, 7/9/2018 7/9/2018
Honeoye Falls- Lima 11/28/2017  
Manchester-Shortsville 12/13/2017
Naples 3/12/1997 11/15/2017
Newark 5/16/2018
Penn Yan 3/5/1997, 9/19/2007 1/31/2018
Phelps-Clifton Springs 2/24/2016, 4/10/2019  4/10/2019
Victor 11/12/2015, 9/13/2019 9/13/2019
Wayland-Cohocton 11/14/2005 2/12/2018
Orange County
Towns
Crawford 6/5/2016, 6/1/2020 6/1/2020
New Windsor 4/13/2017  
School districts
Pine Bush 1/20/2016
Valley Central 9/24/2018
Wallkill 10/17/2019
Orleans County
Towns
Gaines 08-1  
Yates 08-1  
School districts
Brockport 2/28/2017, rescinded on 6/18/2019  
Holley  2/13/2017   
Lyndonville 4/11/2016  
Oswego County
Towns
West Monroe 16-1  
School districts
Mexico 1/6/2010  
Phoenix 9/9/2019 9/9/2019
Pulaski 7/31/2018 7/31/2018
Otsego County
Towns
Maryland 10-1  
Morris 17-2, 3/13/2018 3/13/2018
Richfield 16-2  
School districts
Bainbridge-Guilford 2/1/2018 2/1/2018
Bridgewater-West Winfield 6/27/2006  
Cherry Valley-Springfield 5/21/2002  
Owen D. Young 4/13/2005  
Richfield Springs 6/15/2005  
Schenevus 8/10/2010  
Sharon Springs 5/22/2020 5/22/2020
Putnam County
Towns
Patterson 1/23/1991
Rensselaer County
Towns
Schaghticoke 16-1  
St. Lawrence County
County 8/3/2020 8/3/2020
Towns
Brasher 7/8/2020 7/8/2020
Hammond 7/8/2020 7/8/2020
Hopkinton 11-1  
Parishville 12-1  
Stockholm 06/24/2020 6/24/2020
St. Lawrence 06/29/2020 6/29/2020
School districts
Brasher Falls 11/28/2016, 6/25/2020 6/25/2020
Gouverneur 12/11/2017  
Harrisville 10/28/1991  
Indian River 2/28/2008  
Parishville-Hopkinton 10/17/2016, 6/25/2020  6/25/2020
Potsdam 12/10/2019 12/10/2019
Tupper Lake 2/4/1991  
Saratoga County
Towns
Edinburg 11/15/2018
Galway 4/1/2020
Greenfield 16-5  
Stillwater 12/4/2018
School districts
Hudson Falls 2/1991  
Schenectady County
School districts
Duanesburg 6/16/2020 6/16/2020
Schoharie 6/18/2020 6/18/2020
Schoharie County
County 6/22/2020  6/22/2020
Towns
Fulton 7/16/2020 7/16/2020
Sharon 6/9/2020  6/9/2020
Wright 17-1
School districts
Canajoharie 11/17/2011 and 10/13/2016  
Duanesburg 6/16/2020 6/16/2020
Gilboa-Conesville 12/16/1997
Jefferson 1/24/2018 1/24/2018
Roxbury 5/8/2002
Sharon Springs 5/22/2020 5/22/2020
Schoharie 6/18/2020 6/18/2020
Schuyler County
County 06-2  
School districts
Bradford 9/17/2019 9/17/2019
Dix 4/15/2020
Corning Painted-Post 12/21/2005  
Hammondsport 2/15/2017
Watkins Glen 9/16/2019 9/16/2019
Seneca County
County 3/22/2018
School districts
Phelps-Clifton Springs 4/10/2019 4/10/2019
Steuben County
County 05-20, 1/31/2018 1/31/2018
Towns
Cohocton 07-1  
Fremont 9/16/2008  
Hartsville 09-2  
Wayland 06-1  
School districts
Avoca 2/25/2003, 3/21/2018 3/21/2018
Alfred-Almond 12/13/2006, 3/14/2018  
Bradford 9/17/2019 9/17/2019
Canisteo-Greenwood 11/14/2005  
Corning Painted-Post 12/21/2005  
Dansville 2/14/2017  
Hammondsport 2/15/2017
Naples 3/12/1997 11/15/2017
Penn Yan 3/5/1997, 9/19/2007 1/31/2018
Prattsburgh 1/21/2003 2/15/2018
Wayland-Cohocton 11/14/2005 2/12/2018
Suffolk County
School districts
Shoreham-Wading River Central 7/28/2015  
Sullivan County
Towns
Callicoon 10/10/2017
Fremont 16-3  
School districts
Fallsburg 6/22/2017  
Pine Bush 4/20/2016
Tioga County
School districts
Spencer Van Etten 2/2/2017  
Tompkins County
Towns
Enfield 09-1  
Groton 2/12/2019
Lansing 13-4  
School districts
Dryden 5/27/2014, 2/27/2017   
Ithaca City 3/13/2012  
Newfield 1/5/2017  
Ulster County
Towns
Gardiner 92-2  
Marlborough 11/12/2018 11/12/2018
Shawangunk 5/17/2018 5/17/2018
Wawarsing 6/14/2016, 2/21/2018 2/21/2018
School districts
Pine Bush 4/20/2016
Valley Central 9/24/2018
Walkill 10/17/2019
Warren County
School districts
Hudson Falls 2/1991  
Queensbury 4/11/2016  
Washington County
County 16-5  
Towns
Cambridge 16-3  
Easton 16-2  
Fort Ann 16-5, 11/15/2016, 7/22/2020  7/22/2020
Granville 16-1  
Hampton 16-5  
Hartford 16-1, 7/22/2020  7/22/2020
Jackson 5/22/2017
Villages
Argyle 90-2  
Fort Ann 91-1  
Fort Edward 91-2  
Hudson Falls 90-5  
School districts
Fort Ann 12/13/1990, 10/18/2016  
Granville 2/1991  
Hartford 8/09/2016  
Hudson Falls 2/1991  
Putnam 2/1991  
Salem 2/27/1991  
Wayne County
School districts
Gananda 12/13/2017  1/23/2019
Lyons 11/14/2017 11/14/2017
Newark 5/16/2018
Phelps-Clifton Springs 4/10/2019 4/10/2019
Victor 11/12/2015, 9/13/2019 9/13/2019
Webster 8/15/2017  
Wyoming County
School districts
Attica 1/11/18  
Iroquois 12/19/2019 12/19/2019
Pioneer 5/20/2008  
Yates County
County 03-3  
Towns
Italy 04-2, 4/12/2018  4/12/2018
School districts
Gorham-Middlesex 3/14/2016, 7/9/2018 7/9/2018
Naples 3/12/1997 11/15/2017
Penn Yan 3/5/1997, 9/19/2007 1/31/2018
Prattsburgh 1/21/2003 2/15/2018
Updated: