New York Laws
Title 4 - Miscellaneous Provisions
575-B - Solar or Wind Energy Systems.

(a) An appraisal model identified and published by the New York state
department of taxation and finance, in consultation with the New York
state energy research and development authority, within one hundred
eighty days of the effective date of this section, and periodically
thereafter as appropriate; and
(b) A solar or wind energy system discount rate or rates published
annually by the New York state department of taxation and finance;
provided that prior to such publication, such discount rate or rates
shall be published in preliminary form on the department's website and
notice thereof shall be sent to parties who have requested the same. The
department shall then allow at least sixty days for public comments to
be submitted, and shall consider any comments so submitted and make any
changes it deems necessary prior to publishing the final discount rate
or rates; and
(c) In the formulation of such a model and discount rate, the New York
state department of taxation and finance shall consult with the New York
State Assessors Association. Provided, further, in the formulation of
such a model and discount rate, the New York state department of
taxation and finance shall be authorized to take into account economic
and cost characteristics of such solar and wind energy systems located
in different geographic regions of the state and consider regionalized
market pressures in the formulation of the appraisal model and discount
rate required under this section.
1-a. Notwithstanding any provision of law to the contrary, the solar
or wind energy system appraisal model authorized by this section shall
be identified, formulated, adopted, published, and updated periodically
in the manner provided in this section without regard to the provisions
of article two of the state administrative procedure act.
2. The reports required by section five hundred seventy-five-a of this
title shall be designed to elicit such information as the commissioner
may reasonably require for the development and maintenance of an
appraisal model and discount rate.
3. The provisions of this section shall only apply to solar or wind
energy systems with a nameplate capacity equal to or greater than one
megawatt.
4. Complaints with respect to assessments determined under this
section shall be governed by sections five hundred twelve and five
hundred twenty-four of this article and the following provisions:
(a) The assessor shall, upon request, provide the owner with the
inputs that he or she entered into the commissioner's appraisal model
when valuing the property pursuant to this section.
(b) The property owner may advise the assessor of any alleged errors
to the appraisal model inputs believed to have been made by the
assessor, and may provide information to the assessor in support of any
proposed change to those inputs.
(c) If the property owner provides such information to the assessor
prior to the filing of the tentative assessment roll, the assessor may
make such adjustments to the appraisal model inputs as he or she deems
warranted based upon the information provided by the property owner, and
may recalculate the property value by entering the adjusted inputs into
the appraisal model.
(d) If dissatisfied with the assessed value appearing on the tentative
assessment roll, the property owner may file a complaint with the board
of assessment review; provided, however, that the grounds for review of

an assessment determined under this section with respect to both article
five and article seven of this chapter shall be limited to the accuracy
of the appraisal model inputs made by the assessor.
(e) Actions or proceedings that challenge the validity and accuracy of
the appraisal model or discount rates established under this section may
not be commenced against assessing units. Such challenges may only be
brought by commencing an action against the commissioner in the third
department of the appellate division of the supreme court in the manner
provided by article seventy-eight of the civil practice law and rules.