N.Y. Real Property Tax Law § 483-e: Anaerobic digestion facilities

§ 483-e. Anaerobic digestion facilities. 1. Structures permanently

affixed to land for the purpose of anaerobic digestion of agricultural

materials, including structures necessary for the storage and handling

of the agricultural materials that are part of the digestion process,

together with any equipment necessary for producing, collecting,

storing, cleaning and converting biogas into forms of energy and

generation, transmission, transporting, use of and/or the sale of biogas

or energy on-site, off-site, and/or pursuant to an interconnection

agreement with a utility; shall be exempt from taxation, special ad

valorem levies and special assessments. "Agricultural materials"

includes, but is not limited to, livestock manure, farming wastes and

food residuals and other organic wastes associated with food production

or consumption with at least fifty percent by weight of its feedstock on

an annual basis being livestock manure, farming wastes and crops grown

specifically for use as anaerobic digestion feedstock. "Food residuals"

means organic material, including, but not limited to, food scraps, food

processing residue, and related soiled or unrecyclable paper used in

food packaging, preparation or cleanup.

2. The exemption provided by subdivision one of this section shall

only be granted upon the application of the owner of the property upon

which such structures are located, on a form to be prescribed by the

commissioner. Such application shall be filed on or before the

appropriate taxable status date with the assessor of the municipality

having the power to assess real property. Once an exemption is granted,

no renewal thereof shall be necessary.