CLINTON COUNTY REAL PROPERTY OFFICE

Director of Real Property Services
Martine Gonyo
518-565-4763
gonyom@co.clinton.ny.us

Senior Assessment Control Examiner
Miranda Major
518-565-4762
majorm@co.clinton.ny.us

Assessor
Timothy Surpitski
518-565-4760
surpitskit@co.clinton.ny.us

Assessment Control Examiner
Trevor Finley
518-565-4765
finleyt@co.clinton.ny.us
Tami Trembley
518-565-4479
trembleyt@co.clinton.ny.us
Tracy DeCoste
518-565-4761
decostet@co.clinton.ny.us

Solar, Wind or Farm Waste Energy Systems Exemption

The intent of the law is to encourage installation of solar, wind and farm waste energy systems in residential, commercial, institutional and industrial applications.  Real property that contains a solar, wind, or farm waste energy system approved by the State Energy Research and Development Authority is exempt from taxation for a period of 15 years to the extent of any increase in assessed value due to the system. The exemption as reenacted in 1990 is subject to local option (see below).  It is applicable to general municipal taxes (county, city, town, village or school), but not to special district levies.

Section 487 of the New York State Real Property Tax Law provides for an exemption to be granted for any increase in assessed value of real property which is attributable to the solar, wind or farm waste energy system. Some building’s components serve as part of the wind, solar or farm waste energy system as well as the building structure. It should be noted, however, that where components serve dual functions, i.e., part of a building structure as well as part of a solar or wind energy system, only the increased assessed value which is attributable to the portion of the components that allows them to serve as part of the solar, wind or farm waste energy system is eligible for the tax exemption.

Links to exemptions:

APPLICATION FOR TAX EXEMPTION OF
SOLAR OR WIND ENERGY SYSTEMS OR FARM WASTE ENERGY SYSTEMS