Proposed Local Law to provide tax incentive for home solar power

TOWN OF CANDOR, TIOGA COUNTY, NEW YORK

LOCAL LAW NUMBER 1 OF 2015

A LOCAL LAW TO REPEAL LOCAL LAW NUMBER 3 OF 1991 AND TO REPEAL THE REMOVAL OF THE TAX EXEMPTION THROUGH SECTION 487 OF THE REAL PROPERTY TAX LAW OF THE STATE OF NEW YORK.

Be it enacted by the Town of Candor, Tioga County, New York as follows:

SECTION 1. LEGISLATIVE INTENT

This Local Law shall be known as “Local Law Number 1 of 2015”. It is the intent of this Local Law to repeal Local Law Number 3 of 1991 and thus allow for the exemption available for the increase in assessment due a taxpayer for the installation of solar and wind energy equipment within the State of New York pursuant to Subdivision 8 of Section 487 of the Real Property Tax Law.

SECTION 2. GENERAL PROVISION

This Local Law repeals in its entirety said Local Law Number 3 of 1991 and declares the same to be of no force or effect thereby allowing for an exemption pursuant to Section 487 of the Real Property Tax Law to be available for the increase in assessment due a taxpayer within the Town of Candor for the installation of solar and wind energy equipment.

SECTION 3. SEVERABILITY

If any portion of this Local Law, or the application thereof to any person, entity, or circumstance, shall be determined by any court or tribunal of competent jurisdiction to be invalid or unenforceable, such determination shall be confined in its operation to the invalid part hereof, or in its application to such person, entity, or circumstance as is directly involved in the controversy in which such determination shall have been rendered, and the remainder of his Local Law shall not be impaired thereby and such determination shall not be deemed or construed to apply to other persons, entities, or circumstances.

SECTION 4. EFFECTIVE DATE

This Local Law shall be effective upon filing with the Secretary of State in accordance with Section 27 of the Municipal Home Rule Law.