New York Laws
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.

Structure New York Laws