N.Y. Real Property Tax Law § 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.