2023 New York Laws › RPT - Real Property Tax › Article 4 - Exemptions › Title 4-C - Solar Electric Generating System and Electric Energy Storage Equipment 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  and/or  electric  energy  storage
  equipment   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  prior  to  January first, two
  thousand twenty-four.
8.  "Eligible  solar  electric  generating  system  expenditures"  and
  "eligible  electric  energy  storage  equipment 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
  and/or electric energy storage equipment installed in connection with an
  eligible building. Solar parking canopy structures shall be considered a
  solar  electric  generating system for the purposes of this subdivision.
  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.
11. "Electric energy storage equipment" means a  set  of  technologies
  capable of storing electric energy and releasing that energy as electric
  power  at  a  later time. Electric energy storage technologies may store
  energy as potential, kinetic, chemical or thermal  energy  that  can  be
  released as electric power, and include, but are not limited to, various
  types  of  batteries,  flywheels, electrochemical capacitors, compressed
  air storage and thermal storage devices.