§ 483-E — Anaerobic digestion facilities

New York § 483-E

• Jurisdiction: New York
• Law RPT: Real Property Tax
• Title 2: Private Property
• Art. 4: Exemptions

Text

§ 483-e. Anaerobic digestion facilities. 1. Structures permanently\naffixed to land for the purpose of anaerobic digestion of agricultural\nmaterials, including structures necessary for the storage and handling\nof the agricultural materials that are part of the digestion process,\ntogether with any equipment necessary for producing, collecting,\nstoring, cleaning and converting biogas into forms of energy and\ngeneration, transmission, transporting, use of and/or the sale of biogas\nor energy on-site, off-site, and/or pursuant to an interconnection\nagreement with a utility; shall be exempt from taxation, special ad\nvalorem levies and special assessments. "Agricultural materials"\nincludes, but is not limited to, livestock manure, farming wastes and\nfood residuals and other organic wastes associated with food production\nor consumption with at least fifty percent by weight of its feedstock on\nan annual basis being livestock manure, farming wastes and crops grown\nspecifically for use as anaerobic digestion feedstock. "Food residuals"\nmeans organic material, including, but not limited to, food scraps, food\nprocessing residue, and related soiled or unrecyclable paper used in\nfood packaging, preparation or cleanup.\n 2. The exemption provided by subdivision one of this section shall\nonly be granted upon the application of the owner of the property upon\nwhich such structures are located, on a form to be prescribed by the\ncommissioner. Such application shall be filed on or before the\nappropriate taxable status date with the assessor of the municipality\nhaving the power to assess real property. Once an exemption is granted,\nno renewal thereof shall be necessary.\n