New York 2025-2026 Regular Session

New York Assembly Bill A01161

Introduced
1/9/25  
Refer
1/9/25  

Caption

Establishes that combined heat and power generating equipment shall be exempt from taxation.

Summary

Bill A01161 proposes amendments to the real property tax law to exempt combined heat and power generating equipment from taxation. The bill defines combined heat and power systems and establishes criteria for their qualification for tax exemptions. This includes systems that produce both electrical energy and heat for residential or commercial customers, with specific efficiency and capacity requirements. The exemption aims to encourage the adoption of such technologies by reducing the financial burden on property owners who invest in these systems.

Impact

If enacted, this bill would modify existing tax laws to include combined heat and power generating equipment among the systems eligible for tax exemptions. This change could incentivize property owners to invest in energy-efficient technologies, potentially leading to increased use of renewable energy sources and a reduction in overall energy costs. The bill also allows local jurisdictions to opt-out of the exemption, providing them with the flexibility to manage local tax policies regarding energy systems.

Sentiment

The sentiment surrounding Bill A01161 appears to be generally positive, as it aligns with broader goals of promoting renewable energy and energy efficiency. However, there may be concerns from local governments regarding the potential loss of tax revenue and the implications of allowing exemptions at the local level.

Contention

Notable points of contention include the potential financial impact on local governments that may lose tax revenue due to the exemptions. Some local officials may argue that the bill could undermine their ability to fund essential services. Additionally, there may be debates about the effectiveness of tax exemptions in actually promoting the adoption of combined heat and power systems versus other forms of energy generation.

Companion Bills

No companion bills found.

Previously Filed As

NY A02616

Establishes that combined heat and power generating equipment shall be exempt from taxation.

WV HB3410

Power generation facility regulation and property taxation of power generation facilities

MN SF4774

Portable solar generation device definition establishment and portable solar generation devices exemption from interconnection and net metering requirements provision

AZ HB2639

TPT; exemption; qualifying equipment; extension

NJ S2303

Provides for BPU incentives for district energy collaboratives and certain combined heat and power facilities.

NY A00313

Establishes sales tax exemptions for commercial energy storage systems equipment.

NY S01527

Establishes sales tax exemptions for commercial energy storage systems equipment.

MO SB393

Specifies that ATVs used for any agricultural purpose shall be considered farm machinery and equipment for purposes of a sales tax exemption

MN SF4723

Exemption establishment for an electric generation facility

AZ HB2592

Taxation; repeal; selected exemptions

Similar Bills

No similar bills found.