Question: Buffalo Billion is a New York state government project led by Governor Andrew Cuomo, that features a project in the program, a $750 million solar panel factory, headquartered where?
Context: Margaret I. Cuomo is an American radiologist, author, philanthropist, advocate, and blogger on health issues, especially those related to cancer prevention.  She is the eldest daughter of former New York Governor Mario Cuomo and former New York First Lady Matilda Cuomo, and sister to current New York Governor Andrew Cuomo and journalist Chris Cuomo.  She resides in New York. The 9 New York Code of Rules and Regulations §466.1 3 is a 2016 New York State Division of Human Rights statewide regulation that prohibits discrimination and harassment in public and private employment, housing, business, credit, and other categories on the basis of gender identity, transgender status, or gender dysphoria.  On October 22, 2015, Governor Andrew Cuomo announced at the Empire State Pride Agenda in Sheraton New York Times Square Hotel, New York City, New York, that he will issue regulations prohibiting discrimination and harassment against transsexual people.  This was first time that any Governor had issued a statewide regulation to prohibit harassment and discrimination on the basis of gender identity, transgender status or gender dysphoria.  On January 20, 2016, 9 New York Code of Rules and Regulations §466.1 3 went into effect in New York. SolarCity Corporation is a subsidiary of Tesla, Inc. that specializes in solar energy services and is headquartered in San Mateo, California. 421-a tax abatement is a property tax abatement in the state of New York that is given to real estate developers for building new multi-family residential housing buildings.  The program gets its name from being from section 421-a in the New York Real Property Tax Law.  The 421-a program began in 1971, and has since included provisions in it to mandate the creation of affordable housing units in order to qualify for the program.  Under the original program, areas in which developers qualified for the tax break included all of Manhattan and portions of the rest of New York City.  The original program lapsed in January 2016 after disagreements between the state government and the New York City government, but a deal was made in November 2016 between unions, developers, and Governor Andrew Cuomo to bring it back, pending the approval of the New York State Legislature.  In the April 2017 budget negotiations, the program was officially renewed, with the official new program name being "Affordable New York".  The program is administered by the New York City Department of Housing Preservation and Development (HPD).  Under the program, the city government stands to lose billions of dollars in foregone property tax revenue, making this program controversial. The energy sector of Ohio consists of thousands of companies and cities representing the oil, natural gas, coal, solar, wind energy, fuel cell, biofuel, geothermal, hydroelectric, and other related industries.  Oil and natural gas accounts for $3.1 billion annually in sales while ethanol generates $750 million.  The state is #2 nationally in solar manufacturing as Toledo is considered a national solar hub, nicknamed "Solar Valley".  It is recognized internationally as the "Fuel Cell Corridor", and Hamilton is poised to become the biggest municipal provider of renewable energy in the Midwest, and one of the largest in the country, with over 70%.  In 2008, the state led the country in alternative energy manufacturing according to Site Selection Magazine, while the natural gas industry has experienced growth due to the Great Shale Gas Rush. Richard L. Kauffman (born February 10, 1955) is the first New York State "energy czar," officially referred to as the "Chairman of Energy and Finance for New York" in the administration of New York Governor Andrew Cuomo.  In this role, Kauffman is New York State's most senior energy official, responsible for all aspects of energy policy and agency operation, and leads the state's "Reforming the Energy Vision" initiative. Kenneth Lipper is a prominent figure in the arts, the world of finance, and government.  He served as New York City’s Deputy Mayor under Mayor Ed Koch.  Mr. Lipper was a General Partner at Lehman Brothers and Salomon Brothers, serving as the investment banker for some of the leading public corporations in the United States and Europe.  He was Adjunct Professor at Columbia School of International Affairs in the field of international economics.  Mr. Lipper serves as a director of corporations and government agencies.  He is Chairman of Lipper & Co, an investment bank and investment management company, and also serves as Chairman of the Board of Lippmann Enterprises LLC, a cosmetics company.  In November 2010, after winning a civil class action, Lipper was awarded more than $15 million in indemnification, because as a New York State Supreme Court judge’s findings noted, "none of the investigations and claims asserted against [Lipper] had resulted in a finding that he had engaged in 'negligence, malfeasance or a violation of applicable law.'"  In 2013, Governor Andrew Cuomo nominated, and the New York State Senate confirmed, Kenneth Lipper as a member of the Board of Commissioners of the Port Authority of New York and New Jersey, the Port Authority’s governing body.  The Port Authority is a congressionally created bi-state agency which owns and operates JFK International, LaGuardia, and Newark International airports, the bridges and tunnels, PATH railroad, ports and terminals and the World Trade Center.  Mr. Lipper won an Academy Award in 1998 for producing the best feature-length documentary.  He is author of the novels Wall Street and City Hall and wrote the original screenplay for the feature film "City Hall."  Mr. Lipper was Producer of the feature films: "City Hall", "The Winter Guest" and "The Last Days," as well as Chief Technical Adviser of "Wall Street."  He is the co-founder and co-publisher of Lipper Viking Penguin, a celebrated biography series which has published 24 books in multiple languages and countries. Cesar Augusto Perales (born November 12, 1940) is an American attorney, civil servant and was the previous Secretary of State of New York in the Cabinet of Governor Andrew Cuomo.  Perales was appointed by Cuomo on March 31, 2011 and unanimously confirmed by the New York State Senate on June 7. Buffalo Billion is a New York state government project led by Governor Andrew Cuomo that aims to invest $1 billion in the Buffalo, New York area economy.  The project uses a combination of state grants and tax breaks to spur economic development.  Governor Cuomo first announced the program in his 2012 "State of the State" address.  The program is modeled on a similar program implemented in the Albany, New York area.  A key project in the program is a $750 million SolarCity solar panel factory. New York’s Reforming the Energy Vision (REV) is an initiative to reform energy networks initiated by Andrew Cuomo in 2014. Hurricane Sandy exposed New York’s infrastructure vulnerabilities.  In response, Governor Andrew Cuomo directed his staff to develop a strategy for New York’s utilities that would modernize the current energy infrastructure and increase its resilience to severe weather and environmental events.
Answer: San Mateo, California