RPTL Section 487—Exemption for certain energy systems
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.
|
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| Portville | 9/2/08, rescinded 4/2/2019 | |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| Chenango | 16-1, rescinded 11/19/2019 | |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| Portville | 9/2/2008, rescinded on 4/2/2019 | |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:
