2016 New York Laws
RPT - Real Property Tax
Article 4 - EXEMPTIONS
Title 4-C - (499-AAAA - 499-GGGG) SOLAR ELECTRIC GENERATING SYSTEM TAX ABATEMENT FOR CERTAIN PROPERTIES IN A CITY OF ONE MILLION OR MORE PERSONS
499-AAAA - Definitions.

  499-aaaa. Definitions. When used in this title, the following terms
  shall have the following meanings:
1. "Applicant" shall mean (a) with respect  to  an  eligible  building
  held  in  the cooperative or condominium form of ownership, the board of
  managers of a condominium or the board of  directors  of  a  cooperative
  apartment  corporation,  or  (b)  with  respect  to  any  other eligible
  building, the owner of such building.
2. "Application for tax abatement" shall mean  an  application  for  a
  solar  electric generating system tax abatement pursuant to section four
  hundred ninety-nine-cccc of this title.
3. "Architect" shall mean a person licensed and registered to practice
  the profession of architecture under the education law.
4. "Compliance period"  shall  mean  the  tax  year  in  which  a  tax
  abatement commences and the three tax years immediately thereafter.
5.  "Department  of finance" shall mean the department of finance of a
  city having a population of one million or more persons.
6. "Designated agency" shall mean one or more agencies or  departments
  of  a  city  having a population of one million or more persons that are
  designated by the mayor of such city to exercise the  functions,  powers
  and duties of a designated agency pursuant to this title.
7. "Eligible building" shall mean a class one, class two or class four
  real property, as defined in subdivision one of section eighteen hundred
  two  of  this  chapter, located within a city having a population of one
  million or more persons. No building shall be eligible for more than one
  tax abatement pursuant to this title.
8. "Eligible solar electric generating system expenditures" shall mean
  reasonable expenditures for materials, labor costs properly allocable to
  on-site preparation, assembly and original  installation,  architectural
  and  engineering services, and designs and plans directly related to the
  construction or installation  of  a  solar  electric  generating  system
  installed  in  connection  with  an  eligible  building.  Such  eligible
  expenditures shall not include interest or other finance charges, or any
  expenditures incurred using a federal, state or local grant.
9. "Engineer" shall mean a person licensed and registered to  practice
  the profession of engineering under the education law.
10.  "Solar  electric generating system" shall mean a system that uses
  solar energy to generate electricity. Such system shall not include  any
  equipment  connected  to  a  solar  electric generating system that is a
  component of part or parts of a non-solar electric generating system  or
  that  uses  any  sort of recreational facility or equipment as a storage
  medium.