2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 2 - (420-A - 489) PRIVATE PROPERTY
477-A - Tax exemption for air pollution control facilities.

  477-a.  Tax  exemption for air pollution control facilities. 1. Air
  pollution control facilities which were constructed or reconstructed  in
  order  to  comply  with the provisions of the environmental conservation
  law and codes, rules, regulations, permits  or  orders  issued  pursuant
  thereto  shall  be exempt from taxation and special ad valorem levies to
  the  extent  of  any  increase  in  value  thereof  by  reason  of  such
  construction or reconstruction.
2.  Such air pollution control facilities shall not be entitled to any
  exemption from taxation unless such facilities have  been  certified  by
  the   commissioner  of  environmental  conservation  or  his  designated
  representative,  pursuant  to  section  19-0307  of  the   environmental
  conservation  law,  as  complying  with  applicable  provisions  of  the
  environmental conservation law and codes, rules, regulations, permits or
  orders issued pursuant thereto.
3. Such exemption shall be applicable only to  air  pollution  control
  facilities   which  were  constructed  or  reconstructed  subsequent  to
  September one, nineteen hundred seventy-four  and  such  exemption  from
  taxation  shall  be  effective  as  of  the  first  taxable  status date
  occurring subsequent to the approval of the application for exemption by
  the  assessor  of  the  appropriate  city,  town,  village  or   county,
  providing,  however,  that  nothing  herein shall affect the validity or
  application of any local law adopted by a county, city, town or  village
  or  a  resolution of a school district granting an exemption pursuant to
  the provisions of chapter nine hundred  two  of  the  laws  of  nineteen
  hundred sixty-six.
4.  Such  exemption  from  taxation  shall  be  granted  only  upon an
  application made by the owner of such facility on a form  prescribed  by
  the  commissioner.  The  applicant shall furnish such information as the
  commissioner shall require. Such application shall  be  filed  with  the
  assessor of the city, town, village or county having the power to assess
  property  for  taxation on or before the appropriate taxable status date
  of such city, town, village or county.
5. If the assessor is satisfied that the applicant is entitled  to  an
  exemption pursuant to this section, he shall approve the application and
  such  air  pollution  control  facilities shall forthwith be exempt from
  taxation and special ad valorem levies as herein provided.
6. The assessed  value  of  any  exemption  granted  pursuant  to  the
  authority  granted  by  this section shall be entered by the assessor on
  the assessment roll with the taxable property, with the  amount  of  the
  exemption shown in a separate column.
7.  The  term "air pollution control facilities" shall mean facilities
  which remove, reduce, or render less noxious  air  contaminants  emitted
  from  air contamination sources (as the terms "air contaminant" and "air
  contamination  source"  are  defined   in   section   19-0107   of   the
  environmental  conservation  law) from a point immediately preceding the
  point of such removal, reduction, or rendering to the point of discharge
  of air, meeting emission standards as established by the  department  of
  environmental  conservation, but excluding such facilities installed for
  the primary purpose of salvaging  materials  which  are  usable  in  the
  manufacturing  process  or are marketable and excluding those facilities
  which rely for their efficacy on dilution, dispersion or assimilation of
  air contaminants in the ambient air  after  emission.  Such  term  shall
  further  include flue gas desulfurization equipment and attendant sludge
  disposal facilities, fluidized bed boilers, precombustion coal  cleaning
  facilities  or  other  facilities that conform with this subdivision and
  which comply with the provisions of the state  acid  deposition  control
  act  set  forth  in  title nine of article nineteen of the environmental
  conservation law.