Machine-extracted (OCR) from the official document — formatting is approximate; the official copy governs.
New York State Department of State
Division of Corporations, State Records and Uniform Commercial Code
One Commerce Plaza, 99 Washington Avenue
Albany, NY 12231-0001
Local Law Filing www.dos, ny.gov
(Use this form to file a local law with the Secretary of State.)
Text of law should be given as amended. Do not include matter being eliminated and do not use
italics or underlining to indicate new matter.
•County •City [x]Town •Village / STATE^RICORDS
(SQIQCI one:) ;
Of Clay OCT 0 9Z020
DEPARTIviEm' OF 3TATH
Local Law No. of the year 20 20
enacting the Real Property Tax Law (RPTL) to "opt out" of allowing property tax exenriptions
A local law
(Insert Title)
pursuant to Section 487 of the RPTL and declare improvements related to solar and wind
energy systems fully taxable in the Town of Clay,
Be it enacted by the Town Board ofthe
(Name of Legislative Body)
•County •City [x]Town •Village
(Select one:)
of Clay as follows:
SEE ATTACHED LOCAL LAW:
(If additional space is needed, attach pages the sanne size as this sheet, and number each.)
DOS-0239'N (Rev. 04/14) Page 2 of 4
(Complete the certification in the paragraph that a p p l i e s to the filing of this local law and
strike out that w h i c h is not applicable.)
1. (Final adoption by local legislative body only.)
! hereby certify that the local law annexed hereto, designated as local law No. ^ of 20,^Q of
the p66KE^)^)£X^(Town)(TiCn(i*^ of Clay was duly passed by the
T o w n Board on October 5, 20 20 in accordance with the applicable
(Name of Legislative Body)
provisions of law.
2. ( P a s s a g e by local legislative body with approval, no d i s a p p r o v a l or r e p a s s a g e after d i s a p p r o v a l by the Elective
Chief Executive Officer*.)
I hereby certify that the local law annexed hereto, designated as local law No, of 20 of
the (County)(City)(Town)(Village) of was duly passed by the
on 20 , and was (approved)(not approved)
(Name of Legislative Body)
(repassed after disapproval) by the and was deemed duly adopted
(Elective Chief Executive Officer')
on 2o| I I, in accordance w ith the applicable provisions of law.
3. (Final adoption by referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. . of 20 of
the (County)(City)(Town)(Village) of was duly passed by the
on 20 . and w a s {approved)(not approved)
(Name of Legislative Body)
(repassed after disapproval) by the on ^20 ,
(Elective Chief Executive Officer")
Such local law was submitted to the people by reason of a (mandatory)(permissive) referendum, and received the affirmative
vote o f a majority o f t h e qualified electors voting thereon at the (general)(special)(annual) election held on
20 , in accordance with the applicable provisions of law,
4. (Subject to p e r m i s s i v e referendum and final adoption b e c a u s e no valid petition w a s filed requesting referendum.)
I hereby certify that the local law annexed hereto, designated as local law No. of 20 of
the (County)(City)(Town){Village) of was duly passed by the
, - on „ 20 , and w a s (approved)(not approved)
(Name of Legislative Body)
(repassed after disapproval) by the on 20_ . Such local
(Elective Chief Executive Officer')
law was subject to permissive referendum and no valid petition requesting such referendum w a s filed as of
20 , in accordance with the applicable provisions of law.
' Elective Chief Executive Officer means or includes the ctiief executive officer of a county elected on a county-wide basis or, if there
be none, the chairperson of the county legislative body, the mayor of a city or village, or the supervisor of a town where such officer is
vested with the power to approve or veto local laws or ordinances,
DOS-0239-f-l (Rev, 04/14) Page 3 of 4 5. (City local law concerning Charter revision proposed by petition.) I hereby certify that the local law annexed hereto, designated as local law No. of 20 of the City of having been submitted to referendum pursuant to the provisions of section (36)(37) of the Municipal Home Rule Law, and having received the affirmative vote of a majority of the qualified electors of such city voting thereon at the (special)(general) election held on 20.. , became operative. 6. (County local law concerning adoption of Charter.) I hereby certify that the local law annexed hereto, designated as local law No - of 20 of the County of State of New York, having been submitted to the electors at the General Election of November 20 , pursuant to subdivisions 5 and 7 of section 33 of the Municipal Home Rule Law, and having received the affirmative vote of a majority of the qualified electors of the cities of said county as a unit and a majority of the qualified electors ofthe towns of said county considered as a unit voting at said general election, became operative.
(If any other authorized form of final adoption has been followed, please provide an appropriate certification.)
I further certify that I have compared the preceding local law with the original on file in this office and that the same is a
correct transcript therefrom and of the whole of such original local law, and was finally adopted in ihe manner indicated in
paragraph above. /"^V^ / ( C^f) i
Clerk olSihe county lefljsiative body. City, Town or Village Clerk or
officer designated bylfccal legislative body
(Sepi)'^^^ . .1 / ..^ Date:
xr
DOS-0239-f-l (Rev.04/14) Page 4 of 4
TOWN O F C L A Y
L O C A L L A W NO. 5 O F 2020
A LOCAL LAW titled Town of Clay Local Law No. 5 of 2020 pursuant to New
York State Real Property Tax Law (Section 102(l2)(b)) a solar or wind energy system is
considered "real property'' for the purpose of taxation once it is affixed to real properly or a
structure, and,
IT IS HEREBY ORDAINED AND ENACTED by the lown Board ofthe Town of
Clay, Onondaga County, New York, to consider the adoption of a Local Law pursuant lo
Section 487 of the Real Property Tax Law (RPTL) to "opt out" of allowing real properly tax
exemptions pursuant to Section 487 of the RP TL and declare improvements related to solar and
wind energy systems fully taxable in the Town of Clay.
Said local law reads as follows:
LOCAL LAW
Town of Clay Local Law No. 5 of 2020 is hereby enacted, pursuant to New York
State Real Property Tax Law (Seclion 102(12)(b)) a solar or wind energy system is
considered "real property" for the purpose of taxation once it is affixed to real property or a
structure.
SECTION I. PURPOSE
A Local Law pursuant to Section 487 of the KcA Properly Tax Law (RPTL) to
"opt out" of allowing real property tax exemptions pursuanl to Section 487 of the RPTL and
declare improvements related to solar and wind energy systems fully taxable in the Town of
Clay.
SECTION 2. TIME PERIOD AND PROHIBITION
Pursuant lo Section 487 of the New York State Real Property Tax Law (RPTL)
currently allows owners of real property to apply for and obtain a 15-year exemption from
additional property taxation related to improvements installed or affixed lo the property for
qualifying solar or wind energy systems and allows local taxing jurisdictions to "opt out"
and disallow the taxation exemption for solar and wind energy systems pursuant to Section
487 by adopting a Local Law specifically doing so.
SECTIONS. EFFECTIVE DA TE
This Local Law shall take effect immediately upon filing with the Secretary of State.
Town of Clay
Jill Hageman-Clark
Town Clerk
'One of America's 100 Best Places to Live
NYS Department of Taxation & Finance
State Campus Building 9
Albany, NY 12227
NYSERDA
1359 Broadway, 19^^ Floor
New York, NY 10018-7842
October 6, 2020
To Whom I t May Concern:
I hereby certify, at the Regular Meeting ofthe Town Board, Town of Clay, held on
October 5, 2020 at the Town of Clay Town Hall, located at 4401 State Route 31,
Clay NY; the following resolution was passed:
"Move the adoption o f a resolution a p p r o v i n g Local Law No. 5 of
2020 pursuant to Section 487 o f t h e Real P r o p e r t y Tax L a w
(RPTL) to "opt out" of allowing real property tax exemptions
pursuant to Section 487 ofthe PRTL and declare nnprovements
related to solar and wind energy systems fully taxable in the Town
of Clay."
Respectfully Yours,
Jill Hageman-Clark
Town Clerk
Cc: Damian Ulatowski, Town Supervisor
. ^ o b ert Germain, Town Attorney
John Shehadi, Comptroller
4401 State Route 3 L Clay, New York 13041-8707
Phone: (315)652-3800 '> Website; www.townofclay.org <- E-Mail: townderk@townofday.org <' Fax: {315)622-7259