RPTL Section 487: Local Opt-Out Decisions for Renewable Energy Tax Exemptions

Local taxing jurisdictions in New York State can opt out of a fifteen-year property tax exemption for renewable energy systems under Real Property Tax Law section 487. This dataset records the local laws and resolutions filed with the New York State Energy Research and Development Authority (NYSERDA) beginning in 2018. It provides a public record of which jurisdictions have chosen to offer or deny the tax incentive.

Use Cases

• Mapping opt-out adoption across counties using Jurisdiction Name and County columns.
• Analyzing filing types by jurisdiction type (e.g., town vs. city) using Type of Filing and Jurisdiction Type.
• Accessing official legislative documents via the Link to PDF version of Filing column.
• Tracking policy decisions over time by jurisdiction using Jurisdiction Name and Type of Filing.

Strengths

• Provides direct links to source legal documents (PDFs) for verification.
• Covers a specific, legislatively mandated policy action (RPTL section 487).
• Is hosted on official state data platforms (data.ny.gov), suggesting authoritative sourcing.

Limitations

• Key metadata such as row count, license, and author are missing from all sources.
• The dataset's temporal coverage is only partially defined ('Beginning 2018'), with no end date specified.
• Column information is incomplete; one platform (datagov) lists no columns.

Provenance

Source

New York State Energy Research and Development Authority (NYSERDA)

Collection Method

Jurisdictions file copies of local laws or resolutions with NYSERDA as required by RPTL section 487 8(a).

Time Range

Beginning 2018

Freshness

2026-04-04 23:09:47.613958

Geography

New York State