NY Real Prop Tax L § 477-A (2021)
2021 New York Laws RPT - Real Property Tax Article 4 - Exemptions Title 2 - 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.